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: | English |
| 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 |
| _version_ | 1826911072683032576 |
|---|---|
| author | Wojciech Gonet |
| author_facet | Wojciech Gonet |
| author_sort | Wojciech Gonet |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-17T07:05:04Z |
| format | Article |
| id | doaj.art-e2bfdc6707c04c589afdd45c447be983 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | English |
| last_indexed | 2025-02-17T10:10:11Z |
| publishDate | 2020-09-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-e2bfdc6707c04c589afdd45c447be9832025-01-02T02:24:13ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862020-09-0183517010.12775/PBPS.2020.017The concept of agricultural land as the subject of agricultural taxWojciech Gonet0https://orcid.org/0000-0003-0066-706XSiedlce University of Natural Sciences and Humanities, PolandThis 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.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.017/27007agricultural taxagricultural landagricultural activityeconomic activity |
| spellingShingle | Wojciech Gonet The concept of agricultural land as the subject of agricultural tax Prawo Budżetowe Państwa i Samorządu agricultural tax agricultural land agricultural activity economic activity |
| title | The concept of agricultural land as the subject of agricultural tax |
| title_full | The concept of agricultural land as the subject of agricultural tax |
| title_fullStr | The concept of agricultural land as the subject of agricultural tax |
| title_full_unstemmed | The concept of agricultural land as the subject of agricultural tax |
| title_short | The concept of agricultural land as the subject of agricultural tax |
| title_sort | concept of agricultural land as the subject of agricultural tax |
| topic | agricultural tax agricultural land agricultural activity economic activity |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.017/27007 |
| work_keys_str_mv | AT wojciechgonet theconceptofagriculturallandasthesubjectofagriculturaltax AT wojciechgonet conceptofagriculturallandasthesubjectofagriculturaltax |