SOME ISSUE OF PROPERTY TAXATION: LAW AND ECONOMICS ASSPECTS
Journal Title: Globalization, the State and the Individual - Year 2015, Vol 2, Issue 6
Abstract
The notion of property constitutes one of the most ambiguous categories, differently defined and interpreted depending on a given field of science. Analyzing legał provisions of the EU countries which regulate the issues of tax accounting and tax law, we may determine the generał properties of elements of property. These are: ability to generate futurę economic bene- fits, reference to transactions or other events realized in the past and rema- ining under control of the managing unit, which allows to enter them into the accounting system of a given entity.
Authors and Affiliations
Раѵеі Раѵіоѵ, Tomasz Wołowiec
Keywords
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