| Autor: Katarzyna Święch | 137 |
Strony: 137 -148
pełen tekst
REAL ESTATE TAX IN A BUSINESS ENTITIES
Summary
Real estate tax is one of the categories of taxation that are imposed on business entities. Real estate tax is subject to regulatory provisions of The Local Taxes and Charges Act of 12th January 1991 and a property tax, the revenue from which is allocated to municipal budgets. This study is devoted to a detailed analysis of real estate tax, with a particulate emphasis on those structural components of the tax that determine the amount of the tax burden imposed on business entities. The analysis focuses on the scope and the components of the tax, issues pertaining to taxation rates, as well as the principles of application of tax exemptions. Furthermore, this study attempts to resolve the interpretative doubts related to application of real estate tax.
pełen tekstREAL ESTATE TAX IN A BUSINESS ENTITIES
Summary
Real estate tax is one of the categories of taxation that are imposed on business entities. Real estate tax is subject to regulatory provisions of The Local Taxes and Charges Act of 12th January 1991 and a property tax, the revenue from which is allocated to municipal budgets. This study is devoted to a detailed analysis of real estate tax, with a particulate emphasis on those structural components of the tax that determine the amount of the tax burden imposed on business entities. The analysis focuses on the scope and the components of the tax, issues pertaining to taxation rates, as well as the principles of application of tax exemptions. Furthermore, this study attempts to resolve the interpretative doubts related to application of real estate tax.