Infrastruktura portowa jako przedmiot podatku od nieruchomości
Port Infrastructure as a Subject of Property Tax

Summary/Abstract: Purpose – The aim of this article is to present the issues related to the taxation of the Port Infrastructure. The main context concerns the limitations in the application of tax exemptions that are observed in the activities of tax authorities. Design/methodology/approach – critical analysis of the literature review, the study of source documents. Findings – Among the functions of the tax system is the stimulus that is particularly important for the desired development of specific areas of the national economy. The Polish legislator created the possibility of exempting the port infrastructure tax, with a view to ensuring its proper level. However, the experience of economic practice shows that infra structural management companies are facing problems in the application of the exemption. These problems stem from excessive fiscal burden of the tax authorities (municipalities). It seems reasonable to change this situation by changing the procedure of the tax authorities and amending the regulations in a way that excludes their misinterpretation.

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