The non-fiscal purpose of exempting land, buildings or parts thereof occupied exclusively for the activities of associations

Abstract

The article was subjected to analysis of the non-fiscal purpose of one of the tax exemptions in real estate tax. This concerns the exemption of land, buildings or parts thereof occupied for the purposes of conducting the activities of associations. The study verified the hipothesis establishing the correctness of achieving the purpose of this exemption by normative phrases characteristic for this kind of tax, and therefore wealth tax only with certain elements of income tax. To implement the assumed research direction, the determinants of the exemption target for the initial area, as well as the exclusion area, as well as the determinants for the replenishment area were formulated.