Autorzy: Wydawnictwo: C.H. Beck
Seria: Poradniki - lit. obcojęzyczna
Rok wydania: 2011
Ilość stron: 218
ISBN: 978-83-255-2275-9
The presented study of Dr. Dominik Gajewski contains systematic, complex
presentation of basic solutions related to local taxes. The book has a
transparent composition. In the subsequent chapters the following taxes
are being analysed: tax on civil law transactions, tax on inheritance
and donations, farm tax, forest tax, tax on real properties, vehicle
tax. Furthermore the study concerns the following topics: objective and
subjective scope of taxation, tax base, the use of tax releases, tax
rates as well as tax payment procedure. The author focuses on the issues
which may seem doubtful and difficult. He also completes them with
numerous practical examples, which undoubtedly emphasizes the value of
the study. The text of the book is linguistically correct, logical and
transparent.
The presented publication is dedicated to wide circle of Readers. The
recipients include not only people who are willing to get acquainted
with the Polish tax system, and exclusively with the specifics of local
taxes in the Republic of Poland. The book is also dedicated to lawyers-
-practitioners: lawyers, legal advisers, who cooperate with foreign
subjects, as well as to the representatives of local governments. The
publication will be also interesting for foreign legal representatives
as well as academic workers and representatives of institutions who use
the knowledge of Polish law, including the local taxes, in their
international professional relations. To sum up – the study of Dr.
Dominik Gajewski is a valuable publication with scientific, theoretical
and practical values which make it easier for foreign investors to
function in the Republic of Poland.
Prof. dr hab. Wanda Wójtowicz
Head of Financial Law Faculty Maria Curie-Skłodowska University in Lublin