The Structure of Forest Tax in Poland
| dc.contributor.author | Pater, Beata | |
| dc.date.accessioned | 2014-04-08T09:27:58Z | |
| dc.date.available | 2014-04-08T09:27:58Z | |
| dc.date.issued | 2013 | |
| dc.description.abstract | 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. | pl |
| dc.identifier.citation | 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 | pl |
| dc.identifier.isbn | 978-83-88421-82-2 | |
| dc.identifier.uri | http://hdl.handle.net/11199/7425 | |
| dc.language.iso | en | pl |
| dc.publisher | Wyższa Szkoła Biznesu - National-Louis University in Nowy Sącz | pl |
| dc.rights | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/pl/ | * |
| dc.subject | forest tax | pl |
| dc.subject | local tax | pl |
| dc.title | The Structure of Forest Tax in Poland | pl |
| dc.type | bookPart | pl |