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The taxation powers of municipalities in Poland and fire protection – an outline of the issues based on property tax exemptions

As a part of their fiscal sovereignty, municipalities in Poland may introduce exemptions from property tax, the most efficient of the currently existing local taxes. Exemptions introduced to legal transactions through the resolutions of commune councils are valid only in the commune which adopted th...

Ausführliche Beschreibung

Gespeichert in:
Hauptverfasser: Jacek Wantoch-Rekowski, Robert Kwaśniewski, Monika Noga
Format: Artigo
Sprache:Inglês
Veröffentlicht: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2019-06-01
Schriftenreihe:Prawo Budżetowe Państwa i Samorządu
Schlagworte:
commune
taxes
property tax
tax exemptions
taxation powers
Online-Zugang:https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.013
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