LOCAL TAXES A COMPENDIUM GAJEWSKI D. Księgarnia

The presented study of Dr. Dominik Gajewski contains systematic, complex presentation of basic solutions related to local taxes.

The book has a transparent composition. In the subsequent chapters the following taxes are being analysed: tax on civil law transactions, tax on inheritance and donations, farm tax, forest tax, tax on real properties, vehicle tax. Furthermore the study concerns the following topics: objective and subjective scope of taxation, tax base, the use of tax releases, tax rates as well as tax payment procedure. The author focuses on the issues which may seem doubtful and difficult. He also completes them with numerous practical examples, which undoubtedly emphasizes the value of the study. The text of the book is linguistically correct, logical and transparent. The presented publication is dedicated to wide circle of Readers. The recipients include not only people who are willing to get acquainted with the Polish tax system, and exclusively with the specifics of local taxes in the Republic of Poland. The book is also dedicated to lawyers- -practitioners: lawyers, legal advisers, who cooperate with foreign subjects, as well as to the representatives of local governments. The publication will be also interesting for foreign legal representatives as well as academic workers and representatives of institutions who use the knowledge of Polish law, including the local taxes, in their international professional relations. To sum up – the study of Dr. Dominik Gajewski is a valuable publication with scientific, theoretical and practical values which make it easier for foreign investors to function in the Republic of Poland.

Prof. dr hab. Wanda Wójtowicz

Head of Financial Law Faculty Maria Curie-Skłodowska University in Lublin

Table of Contents

Preface
Author
Literature
Chapter 1 General Characteristics of Local Taxes

Chapter 2 Tax on Civil Law Transactions
2.1 Object of taxation
2.2 Taxpayers
2.3 Civil law transactions which are not subject to the tax
2.4 The tax obligation
2.5 Taxation base
2.6 Tax rates
2.7 Collection of the tax
2.8 Tax refunds

Chapter 3 Tax on Real Properties
3.1 Object of taxation
3.2 Taxpayers
3.3 Taxation base
3.4 Tax rates
3.5 Tax obligation
3.6 Tax exemptions

Chapter 4 Tax on Inheritances and Donations
4.1 Object of taxation
4.2 Tax obligation
4.3 Taxation base
4.4 Amount of the tax

Chapter 5 Agricultural Tax
5.1 Subjective scope
5.2 Taxpayers
5.3 Taxation base and tax rates
5.4 Tax exemptions and reliefs

Chapter 6 Forestry Tax
6.1 Object of taxation
6.2 Taxpayers of the forestry tax
6.3 Taxation base and tax rates
6.4 Tax obligation

Chapter 7 Tax on Transportation Means
7.1 Objective scope
7.2 Subjective scope of taxation
7.3 Tax obligation
7.4 Tax rates
7.5 Principles and deadlines for the payment of the tax and objective exemptions

Index

218 pages

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.