The Structure of Forest Tax in Poland
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Wyższa Szkoła Biznesu - National-Louis University in Nowy Sącz
Abstrakt
Since the end of World War II, the number and size of forests covering
Poland has been steadily growing. At present, forests cover about 30% of
the country. 82.9% of the forests are public, and 17% are private. Since the
introduction of the forest tax, and regardless of changes in laws, forest tax
is related to liability of the ownership, possession or management of forests.
One does not have to be the owner of taxable property. Tax receipts are the
largest group among the own revenues of communes in Poland. The highest
revenue, especially in the cities, comes from real estate tax. In rural or village
communes, forest tax has had quite a large impact on revenues.
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Business and non-profit organizations facing increased competition and growing customers' demands / ed. by Adam Nalepka, Anna Ujwary-Gil. Nowy Sącz : Wyższa Szkoła Biznesu - National-Louis University, cop. 2013. - S. 323-334
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O ile nie zaznaczono inaczej, licencja tego elementu jest opisana jako Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska