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Potrzebne zmiany podatkowe

  • Author: Teresa Jaskulska
  • Year of publication: 2002
  • Source: Show
  • Pages: 415-420
  • DOI Address: http://dx.doi.org/10.15804/ksm200233
  • PDF: ksm/06/ksm200233.pdf

The first part of the paper presents the importance. role, the meaning and application of science and teaching at the present time. The second part states about the limits that hinder the process of development of non state schools. This subject of the problem discussed here is difficult to define because of the improper application of tax law acts towards non state schools, which are the owners of buildings and grounds attached to them. Law acts mentioned above point out that state and non state higher education is free from that kind of tax. In my opinion the conclusion is that excluding non state schools, which are the owners of buildings and grounds attached to them, from this tax should be normalized by applicable law acts.

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