Legal and Economic Aspects of Property Taxation (selected issues)
Legal and Economic Aspects of Property Taxation (selected issues)
Author(s): Tomasz WołowiecSubject(s): Law on Economics
Published by: Międzynarodowy Instytut Innowacji "Nauka - Edukacja - Rozwój"
Keywords: Property taxation; subject; object of taxation; ad valorem system
Summary/Abstract: The notion of property constitutes one of the most ambiguous categories, differently defined and interpreted depending on a given field of science. Analyzing legal provisions of the EU countries which regulate the issues of tax accounting and tax law, we may determine the general properties of elements of property
Journal: International Journal of Legal Studies (IJOLS)
- Issue Year: 1/2017
- Issue No: 1
- Page Range: 149-169
- Page Count: 21
- Language: English