The concepts of the taxation of agricultural properties in the selected European countries – proposals for Poland
Keywords:
tax, property tax, agricultural properties, European Community countriesAbstract
In all countries belonging to the European Community on income derived from the agricultural activity is levied income tax. However lands and buildings used for agricultural activity are taxed by property tax. There is one exception in this matter, in Poland both ownership of agricultural land and income derived from agricultural activities are burdened by an outdated and inefficient agricultural tax. There is no doubt that in the case of future taxation in Poland, it will be necessary to redefine the rules for taxation of agricultural properties. The main aim of this article is to show the concept of taxation of lands and buildings used in carrying out of agricultural activities in the countries belonging to the European Union.References
Babčák V., 2012: Slovenské daňové právo. Bratislava.
Balko L., 2010: Priame dane. [w:] Finančne právo, L. Balko, J. Králik (red.). Bratislava.
Bird R.M., Slack E., 2004: Land and Property Taxation in 25 Countries: a Comparative Review. [w:] International Handbook of Land and Property Taxation, R. Bird, E. Slack (red.). Cheltenham – Northampton.
Bouvier M., 1999: Finanse komunalne we Francji. Warszawa.
Burzec M., 2013: Taxation of Agricultural Income in Poland in Times of Crisis. [w:] Samorządność w warunkach kryzysu, S. Patrycki (red.). Lublin.
Casalta Nabais J., 2012: Direito fiscal. Coimbra.
Cepa Duenas A., Tejedor Ruiz C., 2013: Sistema tributario local. Barcelona.
D’Amati N., 2003: Catasto (diritto tributario). [w:] Enciclopedia Giuridica Treccani. Milano. de Luca G., 2012: Diritto tributario. Napoli.
Etel L., 2003: Ogólna charakterystyka systemów opodatkowania nieruchomości. [w:] Europejskie systemy opodatkowania nieruchomości, L. Etel (red.).Warszawa.
Etel L., 2010: Podatki przychodowo-dochodowo-majątkowe. [w:] System prawa finansowego. Prawo daninowe. Tom III, L. Etel (red.). Warszawa.
Falsitta G., 2012: Corso istituzionale di diritto tributario. Milano.
Falsitta G., 2005: Manuale di diritto tributario. Parte generale. Padova.
Martín Fernández J., Rodríguez Márquez J., 2009: Manual de derecho financiero y tributario local. Madrid.
McCluskeys W., Williams B., 1999: Introduction: Comaparative Evaluation. [w:] Property Tax: An International Comparative Review, W. McCluskey (red.). Aldershot.
Nowecki G., 2003: Charakterystyka systemu katastralnego oraz systemu opodatkowania nieruchomości we Francji. [w:] Europejskie systemy opodatkowania nieruchomości, L. Etel (red.). Warszawa.
Radvan M., 2012: Místní dane. Praha.
Robert F., 2013: Les finances locales. Paris.
Saccani M.C., 2012: IMU. Guida operativa alla nuova imposta municipale propria. Milano.
Slack E., 2004: Property Taxation in United Kingdom. [w:] International Handbook of Land and Property Taxation, R. Bird, E. Slack (red.). Cheltenham – Northampton.
Taxation of Farm Dwellings, 2008: The Central Association of Agricultural Valuers.
Verdesoto Gómez M., 2012: Impuestos locales. [w:] Sistema fiscal espanol, G. De la Pena Velasco, R. Falcón y Tella, M.Á. Martínez Lago (red.). Madrid.
Winandy J.P., 2002: Les impôts sur le revenu et sur la fortune. Luxembourg.
