Zakres stosowania przepisów podatkowych w szkołach wyższych w Polsce

Aleksandra Pisarska
Instytut Zarządzania, Uniwersytet Humanistyczno-Przyrodniczy Jana Kochanowskiego w Kielcach
Pisarska, Aleksandra (Instytut Zarządzania, Uniwersytet Humanistyczno-Przyrodniczy Jana Kochanowskiego w Kielcach)
Zakres stosowania przepisów podatkowych w szkołach wyższych w Polsce
THE SCOPE OF TAX LEGISLATION IN HIGHER EDUCATION POLAND
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 94, s. 117-131

Abstract

The aim of this study is to establishment the obligation to apply (or exemption therefrom) legislation pertaining to taxation that is the category of economic income and economic events taking place at universities in Poland. In carrying out the tasks of public institutions of higher education depending on which sector operate and what is the source of funds managed by what the different ways of applying the principles of management. The entities are schools which, according to GUS were divided into thirteen groups. The study period covers the years 2005–2009. University’s core business is exempt from income tax, tax on goods and services, real estate tax, agricultural tax, forest tax, and tax on civil law as laid down in separate laws. The university is an autonomous entity in all areas of its activity, therefore, may also carry out economic activities organizationally and financially separate from the basic tasks listed. University autonomy is manifested in its actions in regard to freedom of teaching, research and freedom of artistic expression. Liberty University refers to a large extent accountable to the public on highly skilled workers, and to discover and promote the truth about the phenomena occurring in all areas of social and economic life. The tax exemption (in terms of income taxes) of all higher education institutions include basic tasks. Higher education institutions are also subject to the provisions of the Act on tax on goods and services (although the core of their business is exempt from the tax payers are his).