Determining the tax base for non-building structures in real estate tax in the light of the relationship between tax law and the balance sheet accounts regulations

Determining the tax base for non-building structures in real estate tax in the light of the relationship between tax law and the balance sheet accounts regulations

The subject of this article is an analysis of legal regulations on the tax base in a real estate tax for non-building structures in the situation of making only a balance sheet depreciation of fixed assets that are non-building structures and capitalizing indirect costs in the initial value of the f...

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Bibliographic Details
Main Author: Paweł Majka
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2019-09-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
real estate tax
tax base
non-building structure
depreciation
fixed assets
initial value
Online Access:https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.019
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https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.019

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