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http://hdl.handle.net/11320/3448
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Pole DC | Wartość | Język |
---|---|---|
dc.contributor.author | Goettel, Aleksy | - |
dc.date.accessioned | 2015-11-06T13:00:15Z | - |
dc.date.available | 2015-11-06T13:00:15Z | - |
dc.date.issued | 2015 | - |
dc.identifier.citation | Białostockie Studia Prawnicze, z. 18, 2015, s. 113-128 | pl |
dc.identifier.issn | 1689-7404 | - |
dc.identifier.uri | http://hdl.handle.net/11320/3448 | - |
dc.description.abstract | A need for increased protection of the natural environment obligates the legislator to set out a legal framework for many aspects of human activity. As a consequence, there are many regulations in public law, as well as in private law, which allow to realize pro-ecological policy of the state and self-governing entities. Among all of the laws - tax law occupies an important place in discussions concerning protection of the natural environment. In particular a huge role is played by tax preferences. Pro-ecological policy can be achieved with a preferential tax regime, especially with income tax, capital tax and turnover tax. The policy is based on a special system of encouraging protection of the natural environment by way of tax allowances and tax exemptions. An assessment of analyzed regulations leads to the conclusion that pro-ecological tax preferences - regulated in tax law currently in force - need to be improved. | pl |
dc.language.iso | pl | pl |
dc.publisher | Temida 2 | pl |
dc.subject | tax preference | pl |
dc.subject | tax exemptions | pl |
dc.subject | protection of natural environment | pl |
dc.subject | tax policy | pl |
dc.title | Wybrane proekologiczne preferencje podatkowe | pl |
dc.title.alternative | Selected pro-ecological tax preferences | pl |
dc.type | Article | pl |
dc.identifier.doi | 10.15290/bsp.2015.18.09 | - |
dc.description.Affiliation | Uniwersytet Warmińsko-Mazurski w Olsztynie | pl |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2015, Z. 18 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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BSP_18_2015_Goettel.pdf | 332,29 kB | Adobe PDF | Otwórz |
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