Protection of historical monuments in Poland and property tax regulations
Protection of historical monuments in Poland and property tax regulations

Summary/Abstract: The aim of this study is to analyse the tax exemptions that make the Polish tax system easier for owners of immovable monuments in terms of property tax. The authors attempt to determine whether Polish property tax regulations can indirectly contribute to the improvement of the condition of immovable monuments. This is an important issue, as even the most perfect conventions and laws cannot protect monuments from destruction; for this, financial resources are necessary. As can be seen from the dogmatic and legal analysis, the solutions concerning tax exemptions for historic properties should be assessed as being far from sufficient to serve as effective financial and legal incentives for owners to care for the preservation of historic buildings. In this respect, the authors postulate making changes related to the extension of the existing exemption. In this article, the dogmatic-legal method based on the analysis of the texts of legal acts has been applied, as has the empirical method in terms of determining the number of immovable monuments in Poland.

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