The Role of Tax Exemption with the Tax on the Means of Transport in the Context of Cultural Heritage Protection as an Example
The Role of Tax Exemption with the Tax on the Means of Transport in the Context of Cultural Heritage Protection as an Example

Author(s): Natalia Kozłowska
Subject(s): Politics / Political Sciences, Law, Constitution, Jurisprudence, Museology & Heritage Studies, Library and Information Science, Law on Economics, Administrative Law
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: Tax; tax law; tax exemption; tax on means of transport; historic vehicles
Summary/Abstract: The main function of taxation is the fiscal function, i.e. collection of financial resources. Apart from that, there are also regulatory and stimulating factors that matter. Taxes, which interfere with the property sphere of the society, should be consistent with the Constitution of the Republic of Poland and imposed only by a statute. Tax regulations should ensure proper functioning of the state (taxes provide the majority of state budget revenue), and take into account other values at the same time. In this respect, it is worth mentioning, among others, two principles which guide tax regulations, i.e. the principle of universality and the principle of equality of taxation. However, it is not possible for all entities within the scope of interest of a given tax law to be taxed in the same way, so an important construction of tax law are subjective and objective exemptions. Exemptions cause that a certain subject or object of taxation is excluded from taxation. Such situation belongs to exceptions and the legislator, while establishing such legal solutions, should be guided by strictly defined rules. Taking into account the objectives and values that affect the decisions of the legislator, tax exemptions are bound to affect many aspects of social, cultural and economic life. The article aims to analyze the construction of tax law, which is the tax exemption, in terms of whether it can affect the protection of cultural heritage. The above will be based on the interpretation of the provisions of the tax on means of transport, particularly in the field of movable monuments, which are historic vehicles.

• Details
• Contents