The taxation powers of municipalities in Poland and fire protection – an outline of the issues based on property tax exemptions
As a part of their fiscal sovereignty, municipalities in Poland may introduce exemptions from property tax, the most efficient of the currently existing local taxes. Exemptions introduced to legal transactions through the resolutions of commune councils are valid only in the commune which adopted th...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.013 |
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