A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2021; you can also visit the original URL.
The file type is application/pdf
.
Tax subsidies for entrepreneurs in case of property tax
2020
Acta Scientiarum Polonorum Administratio Locorum
In Polish tax law, real estate is subject to taxation. Property tax rates depend not only on the type of property but also on the taxable person. Thus, as far as persons conducting business activity are concerned, real estate in their possession is taxed at a higher rate than that of natural persons. The amount of the tax payable annually may exceed the income of the trader concerned, since it does not depend on the taxable person's financial situation (as is the case with other taxes, e.g.
doi:10.31648/aspal.5698
fatcat:77ey5adokrdjjacb6jb7p5t65u