КЛАССИФИКАЦИЯ ЛЬГОТ И НАЛОГОВЫХ ОСВОБОЖДЕНИЙ B ПОЛЬСКОЙ НАЛОГОВОЙ СИСТЕМЫ
CLASSIFICATION OF TAX RELIEFS AND EXEMPTIONS IN POLISH TAX SYSTEM

Summary/Abstract: The main aim of this article is to present the classification of reliefs and exemptions in the Polish tax system. We analyzed the provisions of the Tax Code nad general tax law. The study compared individual reliefs and exemptions pointing out the differences and special their features. We find out main conclusions about the nature of the application, indicating the directions of the ways of modification relief and exemptions in Polish tax law.

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