Object

Title: Polityka podatkowa państwa a rozwój mieszkalnictwa

PLMET:

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Alternative title:

State’s fiscal policy and housing development

Creator:

Nowakowski, Maciej

Abstract:

After Polish accession to the European Union in 2004, the VAT tax rate for most construction materials increased from the preferential rate of 7% to the basic rate of 22%. The legislator, aware of excessive fiscal burden to the taxpayer, introduced into the legal system the Act of 29 August 2005 on the refund for individuals of certain expenses related to housing construction. The Act was in force between 2006–2013, and was then replaced by the Act of 27 September 2013 on state aid in the purchase of afirst home for young people. The article presents an attempt to determine the effect of the law on VAT refund on the development of housing in 2006–2013, and also an attempt to assess the tax policy of the state in the field of housing. Furthermore, the article may give rise to a discussion of the merits of abandoning the institution of VAT refund for building materials.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Winiarski, Marcin. Red.

Date issued:

2016

Identifier:

oai:repozytorium.uni.wroc.pl:108684 ; ISSN 1733-5779 ; ISSN 0239-6661

Source:

PAd 102060 II

Language:

pol. ; eng.

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 18 (2015), s. 119-132

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2016

Autor opisu:

WR U/PAdbg

Object collections:

Last modified:

May 21, 2020

In our library since:

May 21, 2020

Number of object content hits:

5

Number of object content views in PDF format

5

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/118314

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