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Author
Huchla Andrzej (University of Wrocław)
Title
Taxation of the Public Sector in Poland
Source
Wroclaw Review of Law, Administration & Economics, 2017, vol. 7, nr 1, s. 126-131, bibliogr. 3 poz.
Keyword
Sektor publiczny, Podatki, Sektor finansów publicznych
Public sector, Taxes, Public finance sector
Note
summ.
Abstract
There is no system of taxation of the public sector in Poland. Acts of tax law even don`t use the general term "public sector". Therefore, its position in the sphere of taxation must be analyzed through the detailed provisions of each tax separately. Such rules can be found in the tax on goods and services (VAT), in the corporate income tax as well as in real estate taxes. Public bodies are often, directly or not, freed from taxation by differently constructed tax exemptions. Perhaps it is possible to prove that there is some general trend not to tax public sector subjects. However, relevant provisions are fragmentary and incoherent.(original abstract)
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Bibliography
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  1. Golat Rafał, Opodatkowanie działalności kulturalnej (Dom Wydawniczy ABC 2005)/
  2. Kosikowski Cezary, Sektor finansów publicznych (Wolters Kluwer Polska, Dom Wydawniczy ABC 2006).
  3. Nykiel Włodzimierz, Mariański Adam (eds), Komentarz do ustawy o podatku dochodowym od osób prawnych 2015 (ODDK 2015)
Cited by
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ISSN
2084-1264
2084-1264
Language
eng
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