The concept of agricultural land as the subject of agricultural tax
This article concerns the analysis of the scope of the agricultural tax in question. The research which has been carried out has led to the conclusion that the narrow methodology of determining basis for the assessment of agricultural classification as agricultural land leads to a discrepancy betwee...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2020-09-01
|
| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.017/27007 |
| Summary: | This article concerns the analysis of the scope of the agricultural tax in question. The research which has been carried out has led to the conclusion that the narrow methodology of determining basis for the assessment of agricultural classification as agricultural land leads to a discrepancy between the actual facts and data in real estate databases which are kept by tax authorities. |
|---|---|
| ISSN: | 2300-9853 2353-7086 |