Open AccessSelected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons
Author(s) -
Piotr Gajewski
Publication year - 2021
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.21.020.14440
Subject(s) - taxable income , liability , direct tax , double taxation , jurisprudence , tax reform , indirect tax , business , tax law , state (computer science) , tax avoidance , law , law and economics , accounting , economics , political science , algorithm , computer science
This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas. The research was conducted both on the grounds of direct taxes, indirect taxes and property taxes. The article verifies the hypothesis that the current provisions of Polish tax law do not fully comply with the tax authority granted to Poland as a coastal state in its maritime areas. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research used the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.