Object

Title: Taxation of the Public Sector in Poland

PLMET:

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Title:

Taxation of the Public Sector in Poland

Creator:

Huchla, Andrzej

ORCID:

0000-0002-3119-742X

Subject and Keywords:

taxation   public sector   Poland  
podatki   sektor publiczny   Polska

Abstract:

There is no system of taxation of the public sector in Poland. Acts of tax law even don`t use the general term "public sector”. Therefore, its position in the sphere of taxation must be analyzed through the detailed provisions of each tax separately. Such rules can be found in the tax on goods and services (VAT), in the corporate income tax as well as in real estate taxes. Public bodies are often, directly or not, freed from taxation by differently constructed tax exemptions. Perhaps it is possible to prove that there is some general trend not to tax public sector subjects. However, relevant provisions are fragmentary and incoherent.

Place of publishing:

Wrocław

Publisher:

University of Wroclaw. Faculty of Law, Administration & Economics

Contributor:

Kusiak-Winter, Renata. Red.

Date issued:

2017

Resource Type:

text  
tekst

Detailed Type:

article  
artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:131172   eISSN 2084-1264

DOI:

10.1515/wrlae-2015-0056

Language:

eng

Abstract Language :

eng

Relation:

Wroclaw Review of Law, Administration & Economics, vol.7, no.1, 2017, pp.126-131

Is version of:

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Access rights:

Attribution  
Uznanie autorstwa

License:

Creative Commons - Attribution (CC BY 4.0)  
Creative Commons - Uznanie autorstwa (CC BY 4.0)

Rights holder:

Copyright by Wroclaw Review of Law, Administration & Economics, published by Sciendo

Autor opisu:

WR U/PAdbg

Object collections:

Last modified:

Oct 29, 2021

In our library since:

Oct 15, 2021

Number of object content hits:

8

Number of object content views in PDF format

12

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/139603

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Taxation of the Public Sector in Poland Oct 29, 2021

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