Agricultural Activity in Poland: A Fiscal and Legal Study

Inbunden, Engelska, 2020

482 kr

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2020-10-21
Mått:148 x 210 x 0 mm
Vikt:237 g
Format:Inbunden
Språk:Engelska
Serie:Ius, Lex et Res Publica
Antal sidor:122
Förlag:Peter Lang AG
ISBN:9783631814703

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Mer om författaren

Paweł Smoleń – 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-Guściora – 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.