Legal and Economic Aspects of Property Taxation (selected issues)
cris.lastimport.scopus | 2024-09-19T01:30:10Z | |
dc.abstract.en | The notion of property constitutes one of the most ambiguous categories, differently defined and interpreted depending on a given field of science. Analyzing legal provisions of the EU countries which regulate the issues of tax accounting and tax law, we may determine the general properties of elements of property. | |
dc.affiliation | Administracji i Nauk Społecznych | |
dc.contributor.author | Tomasz Wołowiec | |
dc.date.accessioned | 2024-07-15T13:39:29Z | |
dc.date.available | 2024-07-15T13:39:29Z | |
dc.date.issued | 2017 | |
dc.identifier.doi | 10.5604/01.3001.0012.2213 | |
dc.identifier.issn | 2543-7097 | |
dc.identifier.issn | 2544-9478 | |
dc.identifier.uri | https://repo.akademiawsei.eu/handle/item/461 | |
dc.language | en | |
dc.pbn.affiliation | economics and finance | |
dc.relation.ispartof | International Journal of Legal Studies ( IJOLS ) | |
dc.rights | CC-BY-NC | |
dc.subject.en | Property taxation | |
dc.subject.en | subject | |
dc.subject.en | object of taxation | |
dc.subject.en | ad valorem system | |
dc.title | Legal and Economic Aspects of Property Taxation (selected issues) | |
dc.type | ReviewArticle | |
dspace.entity.type | Publication | |
oaire.citation.issue | 1 | |
oaire.citation.volume | 1 |
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