Agricultural Activity in Poland: A Fiscal and Legal Study

ISBN-13: 9783631814703 / Angielski / Twarda / 2020 / 122 str.

Marcin Burzec; Beata Kucia-Gusciora; Pawel Smolen

Opis

This book covers the fundamental areas of taxation of agriculture in Poland. It explores the rules of taxation of agricultural activity by the income tax and agricultural tax. The authors also seek to outline the final model of taxation of land and agricultural income in Poland.

O autorze

Pawel Smolen - is a professor and head of the Department of Finance and Financial Law at the Faculty of Law, Canon Law, and Administration of The John Paul II Catholic University of Lublin. Chairman of the International Research Network KULTAX. From January 2007 is a President of the Local Government Board of Appeals in Lublin. From 2012 to 2019 he was the Vice-Rector for Finances of the University. His research and classes cover a wide range of financial law issues, with particular emphasis on the financial and legal matters at the local government level.

Beata Kucia-Gusciora - is a professor at the Faculty of Law, Canon Law, and Administration of The John Paul II Catholic University of Lublin. Her research and classes cover a wide range of financial law issues, with particular emphasis on international tax law.

Marcin Burzec - is an associate professor at the Faculty of Law, Canon Law, and Administration of The John Paul II Catholic University of Lublin. His research and classes cover a wide range of financial law issues, with particular emphasis on tax law and comparative tax law.