- Tytuł:
-
Ulgi podatkowe na polskim rynku nieruchomości. Ocena funkcjonowania
Tax preferences on the Polish property market: Evaluation of their functioning - Autorzy:
-
Łożykowski, Aleksander
Sarnowski, Jan
Zając, Konrad - Powiązania:
- https://bibliotekanauki.pl/articles/26917825.pdf
- Data publikacji:
- 2023
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
tax credit
property market in Poland
housing tax credit
registration tax credit
monument tax credit
thermo-modernisation tax credit
tax relief for expansion - Opis:
- The paper discusses the issue of selected tax law institutions that constitute a form of tax credits and other tax incentives relating directly to the immovable property market in a broad sense, which have been implemented into the Polish legal system in recent years. The article includes an analysis of the legal aspects of the functioning of the relevant regulations, the statutory objectives of their introduction, as well as possible disputed issues revealed in the course of their application raised in judicial practice. The authors attempt to answer the research question whether the tax reliefs used in Poland adequately fulfil the tasks set for them by the legislator and how they influence the real estate market in Poland.
- Źródło:
-
Studia BAS; 2023, 4(76); 191-216
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł