REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: 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 RozmiarFormat 
K_Swiech-Kujawska_Premises_of_Granting_Reliefs_in_Payment_of_Tax_Liability.pdf349,13 kBAdobe PDFOtwórz
Pokaż pełny widok rekordu Zobacz statystyki


Pozycje w RUB są chronione prawem autorskim, z zastrzeżeniem wszelkich praw, chyba że zaznaczono inaczej.