Object's details: Taxation of the Public Sector in Poland

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Taxation of the Public Sector in Poland
• Creator:
  
  
  Huchla, Andrzej
  
• 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
  :
  Redaktor,
• Date issued:
  
  2017
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:131172  ; https://doi.org/10.1515/wrlae-2015-0056  ;
  eISSN 2084-1264
• Language:
  
  eng
• Abstract Language :
  
  eng
• Relation:
  
  
  Wroclaw Review of Law, Administration & Economics, vol.7, no.1, 2017, pp.126-131
• Access rights:
  
  
  Attribution
   ;
  
  
  Uznanie autorstwa
• License:
  
  
  Creative Commons - Attribution (CC BY 4.0)
   ;
  
  
  https://creativecommons.org/licenses/by/4.0/deed.pl  ;
  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 is located in the collections:

Additional information

• Creation date: 2021-10-15
• Last modification date: 2024-09-12
• Content object's number of views: 87
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/131172/PDF.json