Taxation of the Prospecting, Exploration and Extraction of Shale Gas on Polish Territory
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RIS BIB ENDNOTETaxation of the Prospecting, Exploration and Extraction of Shale Gas on Polish Territory
Publication date: 08.2016
Financial Law Review, 2016, Issue 3 (3)/2016, pp. 13 - 24
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Taxation of the Prospecting, Exploration and Extraction of Shale Gas on Polish Territory
The article presents the most important legal regulations addressing taxation of the prospecting, exploration and extraction of shale gas on polish territory, discussing the types of taxes applicable to enterprises engaged in this type of activity: the hydrocarbon tax, the tax on the extraction of some minerals, income tax, environmental usage fee, and property tax. The research issue is an important one when considering how the taxes assessed on entities conducting activity that consists in the prospecting, exploration and extraction of shale gas is one of the factors determining the profitability of such activity in Poland.
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Information: Financial Law Review, 2016, Issue 3 (3)/2016, pp. 13 - 24
Article type: Original article
Faculty of Law, Administration and Economics of Wrocław University, Poland
Published at: 08.2016
Article status: Open
Licence: CC BY-NC-ND
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Number of downloads: 457