Information about a product
| Edition: | 1 |
| Place and year of publication: | Warszawa 2024 |
| Publication language: | polski |
| ISBN/ISSN: | 978-83-235-6599-4 |
| EAN: | 9788323565994 |
| Number of page: | 146 |
| Binding: | Twarda |
| Format: | 14,8x21 cm |
| Method of publication: | Druk |
| Weight: | 310 g |
| Publication type: | Praca naukowa |
| DOI: | https://doi.org/10.31338/uw.9788323566007 |
Acting for Socially Useful Purposes – Selected Tax and Legal Issues in the Polish-Spanish Comparative Legal Perspective
The publication is the result of the 6th Polish-Spanish Scientific Conference, organized in May 2022 by the Centre for Spanish and European Law of the University of Warsaw. The authors of the texts included in the book analyse selected legal and tax issues related to activities for socially useful purposes, adopted in Poland and Spain. They discuss issues concerning financial economy and taxation of non-profit units in national and comparative legal terms, referring to a wide range of empirical data. In their reflections they take into account, among others, tax aspects of the activities of religious entities, those socially useful and pertaining to the field of religious worship.
Keywords: civic society, non-governmental organisations, religious entities, Poland and Spain.
The publication is the result of the 6th Polish-Spanish Scientific Conference, organized in May 2022 by the Centre for Spanish and European Law of the University of Warsaw. The authors of the texts included in the book analyse selected legal and tax issues related to activities for socially useful purposes, adopted in Poland and Spain. They discuss issues concerning financial economy and taxation of non-profit units in national and comparative legal terms, referring to a wide range of empirical data. In their reflections they take into account, among others, tax aspects of the activities of religious entities, those socially useful and pertaining to the field of religious worship.
Keywords: civic society, non-governmental organisations, religious entities, Poland and Spain.
Maria Supera-Markowska, https://orcid.org/0000-0003-1599-0740
Działalność pożytku publicznego w polskim systemie podatkowym
https://doi.org/10.31338/uw.9788323566007.pp.54-93
Michał Bitner, https://orcid.org/0000-0002-3856-5141
Gospodarka jednostek sektora non-profit w wybranych krajach OECD w latach 2002–2022 w świetle rachunków narodowych
https://doi.org/10.31338/uw.9788323566007.pp.26-53
Jan Gradkowski, https://orcid.org/0009-0007-3977-8505
Odliczenia darowizn na gruncie ustaw o podatkach dochodowych oraz ustaw regulujących stosunki państwa z Kościołami
https://doi.org/10.31338/uw.9788323566007.pp.94-115
Gabriela Lagos Rodrigez, https://orcid.org/0000-0002-2884-522X
Opodatkowanie Kościoła katolickiego i organizacji pozarządowych w Hiszpanii
https://doi.org/10.31338/uw.9788323566007.pp.116-137
Maria Supera-Markowska, https://orcid.org/0000-0003-1599-0740
Wprowadzenie
https://doi.org/10.31338/uw.9788323566007.pp.7-25
Maria Supera-Markowska, https://orcid.org/0000-0003-1599-0740
Zakończenie
https://doi.org/10.31338/uw.9788323566007.pp.138-145
Działalność pożytku publicznego w polskim systemie podatkowym
https://doi.org/10.31338/uw.9788323566007.pp.54-93
Michał Bitner, https://orcid.org/0000-0002-3856-5141
Gospodarka jednostek sektora non-profit w wybranych krajach OECD w latach 2002–2022 w świetle rachunków narodowych
https://doi.org/10.31338/uw.9788323566007.pp.26-53
Jan Gradkowski, https://orcid.org/0009-0007-3977-8505
Odliczenia darowizn na gruncie ustaw o podatkach dochodowych oraz ustaw regulujących stosunki państwa z Kościołami
https://doi.org/10.31338/uw.9788323566007.pp.94-115
Gabriela Lagos Rodrigez, https://orcid.org/0000-0002-2884-522X
Opodatkowanie Kościoła katolickiego i organizacji pozarządowych w Hiszpanii
https://doi.org/10.31338/uw.9788323566007.pp.116-137
Maria Supera-Markowska, https://orcid.org/0000-0003-1599-0740
Wprowadzenie
https://doi.org/10.31338/uw.9788323566007.pp.7-25
Maria Supera-Markowska, https://orcid.org/0000-0003-1599-0740
Zakończenie
https://doi.org/10.31338/uw.9788323566007.pp.138-145
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