Tax exemptions on real estate tax in Poland

DOI: http://dx.doi.org/10.21784/SamorzadTerytorialny.2017.024

PAWEŁ MAJKA
University of Rzeszow

Tax exemptions on real estate tax in Poland

Abstract:
The subject of this study is normative analysis of the regulations concerning exemptions from real estate tax heading to assessment of this regulations and proposing solutions de lege ferenda. In the Author’s opinion the analysis shows that despite the passage of 25 years since the establishment of municipalities and establishment real estate tax as a source of their incomes tax legal regulations concerning this tax still raise doubts in practice of their application and it’s growing. In this study Author described six current problems related to application of the provisions on these exemptions confirm necessity of another amendments of the provisions which by clarifying the regulations will contribute to solve arisen problems. To avoid formation of subsequent problems in future require adopting well-thought-out and stable assumptions about the purposes of which the legislator intends to reach and to take into account the policy of creating law.

Keywords:
real estate tax; taxation of buildings; structures and lands; tax exemptions; tax reliefs; interpretations of tax law

Pełny tekst:
PDF- 371-383

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