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http://hdl.handle.net/11320/14203
Tytuł: | Agricultural tax incentives to stimulate economic investment in Poland |
Autorzy: | Gorgol, Andrzej |
Słowa kluczowe: | agricultural tax relief exemption stimulation incentive |
Data wydania: | 2022 |
Data dodania: | 12-gru-2022 |
Wydawca: | Temida 2, przy współpracy i wsparciu finansowym Wydziału Prawa Uniwersytetu w Białymstoku |
Źródło: | Investments and Public Finance, Editors Svetlana Moroz, Urszula K. Zawadzka-Pąk, Białystok 2022, s. 265-276 |
Konferencja: | 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 |
Abstrakt: | To induce a taxpayer to act in a manner consistent with the objectives of the tax policy of the state, it is necessary to apply appropriate tax instruments, which are measures for the implementation of the incentive function of agricultural tax. Th ese primarily include tax exemptions and reliefs. The subject of this study includes issues related to the use of tax instruments to stimulate the economic investments of agricultural taxpayers. The author’s research intention is to demonstrate the truthfulness of the thesis that the effectiveness of these incentives is not optimal and can be increased by eliminating legal measures not adapted to the needs of fiscal stimulation. To achieve this objective, it is necessary to determine in the first place what is characteristic of each preference aimed at increasing economic investment in the farm. On this basis, in the second place, further groups of stimuli may be distinguished following the analysis of their features, both common and separate. Thanks to this, the disadvantages of the legal provisions applicable to stimulation preferences in the strict and largo sense are presented in separate chapters of this study |
Afiliacja: | University of Zielona Góra, Poland |
E-mail: | agorgol@gmail.com |
URI: | http://hdl.handle.net/11320/14203 |
DOI: | 10.15290/IPF.2022.22 |
ISBN: | 978-83-67169-11-0 |
metadata.dc.identifier.orcid: | 0000-0002-4313-4426 |
Typ Dokumentu: | Book chapter |
Właściciel praw: | © Copyright by Temida 2 Białystok 2022 |
Występuje w kolekcji(ach): | 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 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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A_Gorgol_Agricultural_tax_incentives.pdf | 142,02 kB | Adobe PDF | Otwórz |
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