The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation
商品資訊
ISBN13：9783031156724
出版社：Springer Nature
作者：Wojciech Morawski
出版日：2022/11/09
裝訂：平裝
商品簡介
This book answers the question: is Polish property tax legislation ready for the upcoming energy transformation?
In Poland, real estate tax (property tax) is a material cost for property owners in energy because of the high value assets used by the sector. At the same time, unclear provisions of Polish tax law and variable jurisprudence can make it challenging for entrepreneurs to predict their tax bills. The current provisions of Polish tax law are often not well adjusted to the reality of modern economy, particularly in the case of assets used in the renewable energy sector. The book describes the problems that face taxpayers, tax authorities, and the administrative courts trying to apply current real estate tax provisions to renewable energy assets. The authors also examine the question of whether Polish legislators treat traditional and renewable sources of energy fairly.
The readers of this book will be practitioners and researchers who are interested in issues of renewable energy taxation.
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