Granting tax payment abatements by self-government tax organs Cover Image

Udzielanie ulg w płatności podatków przez samorządowe organy podatkowe
Granting tax payment abatements by self-government tax organs

Author(s): Marek Zdebel
Subject(s): Economic policy, Public Finances, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: self-government; tax; payment; abatement; courts

Summary/Abstract: The implementation of tax commitment by tax payers in favour of the local government municipality can, in a particular case, involve an extraordinary burden for the obliged person and their family. This also regards tax payers who are entrepreneurs and who undergo additional restrictions in connection with their benefiting from the state assistance. In these circumstances all of them can apply for granting tax payment abatements. Granting an abatement can, however, take place only in case of the occurrence of one of two legal prerequisites, as well as, the preservation of the legally accepted procedures of bringing out a decision by the self-government tax organ. The regulations of tax law binding in Poland regarding the determination of the conditions for granting tax abatements are not unambiguous and the application of these regulations must, to a large degree, be based on the opinions expressed in this respect by the administrative courts.

  • Issue Year: 2015
  • Issue No: 404
  • Page Range: 328-350
  • Page Count: 23
  • Language: Polish