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http://hdl.handle.net/11320/6954
Tytuł: | Premises of Granting Reliefs in Payment of Tax Liability |
Autorzy: | Święch-Kujawska, Katarzyna |
Słowa kluczowe: | Tax tax relief tax act tax liability |
Data wydania: | 2018 |
Data dodania: | 27-wrz-2018 |
Wydawca: | Temida 2 |
Źródło: | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 461-472 |
Konferencja: | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 |
Abstrakt: | The paper was devoted to issues related to the premises of granting reliefs in the payment of tax liability. The prime purpose of the study is an in-depth analysis of the conditions of application of the tax preferences in question. The considerations serve to justify the thesis that the main purpose of the application of tax reliefs in the payment of tax liability is to ensure flexibility in the application of tax law. At the same time, the criteria for their application were formulated on the basis of general clauses, which hinders the practical use of this institution. The research used the method of analyzing the legal text and the judicature acquis as well as the tax law doctrine. |
Afiliacja: | University of Szczecin |
Nota biograficzna: | Professor for Financial Law, Chair of Territorial Self-Government Law, Faculty of Law and Administration, University of Szczecin, Poland. Member of Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries. |
E-mail: | k.swiech-kujawska@wpiaus.pl |
URI: | http://hdl.handle.net/11320/6954 |
DOI: | 10.15290/oolscprepi.2018.34 |
ISBN: | 978–83–65696–08–3 |
Typ Dokumentu: | Book chapter |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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K_Swiech-Kujawska_Premises_of_Granting_Reliefs_in_Payment_of_Tax_Liability.pdf | 349,13 kB | Adobe PDF | Otwórz |
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