Property tax exemption of monuments: how the conditional exemption tax scheme works in Poland and what may qualify for exemption
Anna Jurkowska-Zeidler , Kamil Zeidler
AbstractProtection of cultural heritage (monuments, historic sites, archaeological finds) is an essential obligation of states, local governments and all citizens. Cultural and creative industries are a vital asset for regional economic competitiveness and attractiveness, while cultural heritage is a key element of the image and identity of cities and regions and oftentimes the focus of city tourism. Therefore all legislative measures devoted to protection and reservation of cultural heritage are highly desirable and wide accepted in EU policy. An example to illustrate this approach is property tax exemption of monuments in Poland despite the property tax is a major source of local budget revenue. The article addresses the issue of property tax exemption of monuments. Its main objective is the analysis of conditions for such exemption in the Polish legal order – in the light of administrative courts’ judicial practice and the views of the legal doctrine. The authors focus on that condition from among the others that in practice raises biggest doubts, and that is the problem of proper maintenance and restoration of a monument. It is mainly the consequence of the fact that in order to ascertain whether the exemption is eligible, the analysis of the provisions of act on local taxes and fees is not sufficient, but it is also necessary to consider the regulations concerning the issues of monuments care and protection.
|Publication size in sheets||0.7|
|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., DOI:10.5817/CZ.MUNI.P210-9087-2018|
|Keywords in English||tax law, property tax, taxation of monuments, protection of cultural heritage|
|Score||= 5.0, BookChapterNotSeriesMainLanguages|
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