This text is dealing with the exemptions from the immovable property tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed...

Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which...

The author writes that the property tax exemption for charitable institutions is facing an unsettled political climate. Charities encounter difficulties because of this situation but also benefit from it, the author says

Coal - Poland's “black gold” (yesterday) or problem (today) -- Property taxation in Poland – main legal problems -- Taxation of assets used for extraction of energy resources -- Taxation of specific asset used for the transportation and storage of energy resources -- Taxation of onshore...