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http://hdl.handle.net/11320/14053
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Pole DC | Wartość | Język |
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dc.contributor.author | Kałążny, Adam | - |
dc.date.accessioned | 2022-11-18T09:18:30Z | - |
dc.date.available | 2022-11-18T09:18:30Z | - |
dc.date.issued | 2022 | - |
dc.identifier.citation | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk, Białystok 2022, s. 45-53 | pl |
dc.identifier.isbn | 978-83-67169-11-0 | - |
dc.identifier.uri | http://hdl.handle.net/11320/14053 | - |
dc.description.abstract | The article presents the issue of variability in the approach to the interpretation of tax law by courts. The author’s goal is to determine how changes in the approach to the interpretation of regulations may affect the implementation of the tax stimulating function. The analysis was carried out on the example of Polish regulations governing real estate tax, in particular providing for two types of tax exemptions: for harbour infrastructure and for railway infrastructure. Since in Poland the real estate tax paid on infrastructure facilities is a significant burden for entrepreneurs, tax exemptions have a large stimulating function by encouraging taxpayers to build and maintain certain types of assets (e.g., harbours, railway lines). The author presents how the approach taken by the courts to the interpretation of the exemption for harbour infrastructure resulted in the exclusion of river harbours from the scope of the exemption. At the same time, contrary to this approach, the subsequent line of interpretation of the courts regarding the railway exemption enabled taxpayers to exempt railway sidings from tax. Despite this change, in the case of river harbours, the courts are still sticking to the old approach, as a result of which the stimulating function of the tax exemption for river harbours does not work. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2, przy współpracy i wsparciu finansowym Wydziału Prawa Uniwersytetu w Białymstoku | pl |
dc.subject | interpretation of law | pl |
dc.subject | jurisprudence | pl |
dc.subject | tax incentives | pl |
dc.subject | real estate tax | pl |
dc.subject | property tax | pl |
dc.title | The Impact of Changes in the Interpretation of Normative Acts on the Stimulating Function of the Tax on the Example of The Polish Real Estate Tax | pl |
dc.type | Book chapter | pl |
dc.rights.holder | © Copyright by Temida 2 Białystok 2022 | pl |
dc.identifier.doi | 10.15290/IPF.2022.04 | - |
dc.description.Email | akalazny@deloittece.com | pl |
dc.description.Affiliation | Nicolaus Copernicus University in Toruń, Poland | pl |
dc.description.references | Annual report of the Supreme Administrative Court, www.nsa.gov.pl/statystyki-nsa.php, access as of 27 November 2021. | pl |
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dc.description.references | Gomułowicz A., Mączyński D. (2016), Podatki i prawo podatkowe, Wolters Kluwer, Warsaw. | pl |
dc.description.references | Kałążny A. (2020a), Opodatkowanie Infrastruktury Podatkiem od Nieruchomości, Wolters Kluwer, Warsaw. | pl |
dc.description.references | Kałążny A. (2020b), Wszystko płynie – czyli o zmienności wykładni przepisów zwalniających infrastrukturę transportową z podatku od nieruchomości, “Przegląd Podatkowy” No. 12. | pl |
dc.description.references | Mastalski R. (2007), Miejsce wykładni językowej w procesie stosowania prawa podatkowego, „Przegląd Podatkowy”, No. 8. | pl |
dc.description.references | Morawski W. (ed.) (2013), Brzezicki T., Lasiński–Sulecki K., Łunarski O., Majka P., Wantoch–Rekowski J., Podatek od nieruchomości w orzecznictwie sądów administracyjnych. | pl |
dc.description.references | Komentarz. Linie interpretacyjne. Wolters Kluwer, Warsaw. | pl |
dc.description.references | Pahl B. (2017), Podatki i opłaty lokalne. Teoria i praktyka, Wolters Kluwer, Warsaw. | pl |
dc.description.references | Pahl B. (2017), Zwolnienie od podatku od nieruchomości infrastruktury kolejowej przed i po 1 stycznia 2017 r., “Samorząd Terytorialny” No. 9. | pl |
dc.description.references | Act of 12 January 1991 on local taxes and charges (Journal of Laws of 2019, it.1170 as Amended). | pl |
dc.description.references | Act of 20 December 1996 on sea harbours and marinas (Journal of Laws of 2021, it.491 as Amended). | pl |
dc.description.references | Act of 28 March 2003 on railway transport (Journal of Laws of 2003, No. 86 it.789 as Amended). | pl |
dc.description.firstpage | 45 | pl |
dc.description.lastpage | 53 | pl |
dc.identifier.citation2 | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk | pl |
dc.conference | The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", Almaty, Republic of Kazakhstan, 23-24 September 2021 | pl |
dc.identifier.orcid | 0000-0002-6186-9549 | - |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", 23-24 September 2021 |
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