Działalność pożytku publicznego w polskim systemie podatkowym
Public benefit activities in the Polish tax system

Author(s): Maria Supera-Markowska
Subject(s): International Law, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: public benefit activities; Polish tax system
Summary/Abstract: The text concerns legal and tax issues of public benefit activities in the Polish tax system, above all, in the field of income taxes and VAT. The analyses show that in many respects legal and tax solutions, both in the area of income taxes and the tax on goods and services, are not adequate to the specificity of public benefit activities. Starting from the assumption that such activities, due to the implementation of socially useful objectives important for the common good, should be treated appropriately for tax purposes, a number of de lege ferenda postulates have been formulated concerning various tax aspects of public benefit activities.

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