TAX SOLUTIONS IN THE POLISH MODEL OF PUBLICPRIVATE PARTNERSHIP
TAX SOLUTIONS IN THE POLISH MODEL OF PUBLICPRIVATE PARTNERSHIP

Author(s): Magdalena Ślebocka, Dagmara Hajdys
Subject(s): Evaluation research, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: Public-private partnership; personal income tax; corporate income tax; valued added tax (VAT);
Summary/Abstract: At the end of 2008 Polish Parliament passed a new act on public-private partnership (PPP), making PPP-related amendments to the income tax acts and introducing preferential rules for entities participating in PPP projects in Poland. For private funds to be invested in public undertakings the tax issues had to be made clear. In the Polish system only income taxes offer preferential treatment of PPP participants, which means that the applicable indirect taxes must be paid according to the general rules.

• Details
• Contents