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http://hdl.handle.net/11320/13810| Tytuł: | Tax not clear on what? |
| Autorzy: | Etel, Leonard |
| Słowa kluczowe: | real estate tax building structure land |
| Data wydania: | 2022 |
| Data dodania: | 7-wrz-2022 |
| Wydawca: | International Center of Public Finance and Tax Law Research, the Faculty of Law, the University of Bialystok |
| Źródło: | Annual Center Review, nr 14-15, 2021-2022, s. 38-42 |
| Abstrakt: | Property tax is the second, after VAT, most contested issue to administrative courts. The reason for such a situation is wrongly determined subject of tax. This paper presents basic weaknesses of the regulations regarding buildings, structures and land. These problems may be eliminated only by radical changes in the binding law. Without them, this tax will still cause difficulties in its practical implementation. |
| Afiliacja: | University of Białystok, Poland |
| Nota biograficzna: | Leonard Etel – Prof., lawyer, an employee of the Faculty of Law, University of Bialystok where he heads the Department of Tax Law. Author of numerous research papers on financial and tax law. Specialises in tax ordinance, local government taxes and especially real estate taxation. He led the General Tax Law Codification Committee, which has prepared the draft of a new tax ordinance. |
| E-mail: | etel@uwb.edu.pl |
| URI: | http://hdl.handle.net/11320/13810 |
| DOI: | 10.15290/acr.2021-2022.14-15.05 |
| ISSN: | 1899-5942 |
| metadata.dc.identifier.orcid: | 0000-0001-8065-2276 |
| Typ Dokumentu: | Article |
| metadata.dc.rights.uri: | http://creativecommons.org/licenses/by-sa/3.0/pl/ |
| Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0) |
| Występuje w kolekcji(ach): | Annual Center Review, 2021-2022, nr 14-15 Artykuły naukowe (WP) |
Pliki w tej pozycji:
| Plik | Opis | Rozmiar | Format | |
|---|---|---|---|---|
| ACR_14_15_2021_2022_L_Etel_Tax_not_clear.pdf | 92,84 kB | Adobe PDF | Otwórz |
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