Agricultural Activity in Poland: A Fiscal and Legal Study

Marcin Burzec, Beata Kucia-Guściora, Paweł Smoleń (Autoren)

Buch | Hardcover

122 Seiten

2020
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
978-3-631-81470-3 (ISBN)

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lt;p>This book covers the fundamental areas of taxation of agriculture in Poland. It explores the rules of taxation of agricultural activity by the income tax and agricultural tax. The authors also seek to outline the final model of taxation of land and agricultural income in Poland.

lt;p>Due to historical reasons, the issue of taxation of agricultural activity in Poland is of a social, economic, and even political importance. Therefore, from the Polish point of view, taxation of the agricultural activity is one of the most controversial issues of tax law. The main scope of the monograph is to cover not only theoretical, but also practical verification of the applied Polish regulations regarding taxation of agriculture. The numerous conclusions contained in the book relating to the tax regulation are supplemented by the outline of the final model of the taxation of land and agricultural incomes in Poland.

Pawel Smolen - is a professor and head of the Department of Finance and Financial Law at the Faculty of Law, Canon Law, and Administration of The John Paul II Catholic University of Lublin. Chairman of the International Research Network KULTAX. From January 2007 is a President of the Local Government Board of Appeals in Lublin. From 2012 to 2019 he was the Vice-Rector for Finances of the University. His research and classes cover a wide range of financial law issues, with particular emphasis on the financial and legal matters at the local government level. Beata Kucia-Gusciora - is a professor at the Faculty of Law, Canon Law, and Administration of The John Paul II Catholic University of Lublin. Her research and classes cover a wide range of financial law issues, with particular emphasis on international tax law. Marcin Burzec - is an associate professor at the Faculty of Law, Canon Law, and Administration of The John Paul II Catholic University of Lublin. His research and classes cover a wide range of financial law issues, with particular emphasis on tax law and comparative tax law.

Erscheinungsdatum	01.11.2020
Reihe/Serie	Ius, Lex et Res Publica ; 15
Verlagsort	Berlin
Sprache	englisch
Maße	148 x 210 mm
Gewicht	237 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Öffentliches Recht
	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	Activity • Agricalcural • Agricultural • agricultural tax • Agriculture • Anna • Beata • Burzec • Fiscal • Gusciora • Guściora • Income Tax • Jaron • Jaroń • Kucia • legal • Marcin • Pawel • Paweł • Poland • Smolen • Study • Taxation • Tax law
ISBN-10	3-631-81470-4 / 3631814704
ISBN-13	978-3-631-81470-3 / 9783631814703
Zustand	Neuware