The taxpayer‘s legal situation in real estate tax - the Polish perspective

Anna Drywa

Abstract

Tax law is characterized by the fact that public interest is a priority and dominates the interest of the individual. Increasingly, however, attention is being paid to ensure that the taxpayer is not only seen as a source of income. It is necessary to secure the interest of the individual, shaping the norms of tax law in such a way that the taxpayer is also protected. The purpose of this article is to analyze the legal situation of real estate taxpayers. The research will cover the key elements that shape the legal status of the real estate taxpayer. It should be emphasized that the legal situation of real estate taxpayers is not uniform and depends on many factors.
Author Anna Drywa (FLA / DFL)
Anna Drywa,,
- Department of Financial Law
Pages359-370
Publication size in sheets0.55
Book Mrkývka Petr, Gliniecka Jolanta, Tomášková Eva, Juchnevicius Edvardas, Sowiński Tomasz, Radvan Michal (eds.): The Challenges of local government financing in the light of European Union regional policy: (conference proceedings) , Publications of the Masaryk University, theoretical series, edition Scientia, no. 636, 2018, Masaryk University, ISBN 978-80-210-9086-6, [978-80-210-9087-3], 642 p.
Keywords in Englishtax, law, real estate tax, taxpayer
Languageen angielski
Score (nominal)5
ScoreMinisterial score = 5.0, 27-11-2018, BookChapterNotSeriesMainLanguages
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