MAJĄTEK JAKO PRZEDMIOT OPODATKOWANIA W UJĘCIU PRAWNYM
PROPERTY AS A SUBJECT OF TAXATION IN THE FRAME OF LAW
Author(s): Daniel SzybowskiSubject(s): Economy, Law, Constitution, Jurisprudence
Published by: Międzynarodowy Instytut Innowacji "Nauka - Edukacja - Rozwój"
Keywords: taxes; property tax; property tax; subject of taxation; taxation of real estate; tax systems; elements of tax techniques; tax regulations; property features
Summary/Abstract: Property tax is calculated on the basis of owned property. It is different from most other taxes where the increase in wealth is taxed. The property may consist of, among others, land properties, buildings, enterprises, agricultural real estate or forest properties. Due to such division of property type there are following property taxes: agricultural tax, forest tax, property tax, vehicle tax, and gift and inheritance tax.
Journal: International Journal of Legal Studies (IJOLS)
- Issue Year: 2/2017
- Issue No: 2
- Page Range: 163-190
- Page Count: 28
- Language: Polish