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TAXATION OF THE PUBLIC SECTOR IN POLAND

Wroclaw Review of Law, Administration & Economics

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Title TAXATION OF THE PUBLIC SECTOR IN POLAND
 
Creator Huchla, Andrzej
 
Description 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. Keywords: taxation, public sector, Poland
 
Publisher University of Wroclaw
 
Contributor —
 
Date 2017-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://wrlae.prawo.uni.wroc.pl/index.php/wrlae/article/view/124
 
Source Wroclaw Review of Law, Administration & Economics; Vol 7, No 1 (2017): Issue 1; 126-131
2084-1264
 
Language eng
 
Relation http://wrlae.prawo.uni.wroc.pl/index.php/wrlae/article/view/124/197
 
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