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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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.019 |
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| Summary: | 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 fixed asset of the non-building structure which is the subject of taxation. The author analysed a relationship between tax law and balance sheet law. Against this background, with regard to the interpretation of regulations on the taxation of non-building structures, he identified certain problems, which are related to ambiguous results of the above-mentionned interpretation and the need to derive the meaning of concepts in other branches of law. The conducted analysis has led to the conclusion that provisions regulating the tax base in a real estate tax with regard to non-building structures, like other provisions of the Act on Local Taxes and Charges, are ambiguous and they require legislative changes. |
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| ISSN: | 2300-9853 2353-7086 |