Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313173752> ?p ?o ?g. }
Showing items 1 to 54 of
54
with 100 items per page.
- W4313173752 endingPage "53" @default.
- W4313173752 startingPage "43" @default.
- W4313173752 abstract "AbstractThe interrelation between the real estate tax and the construction law makes a facility’s structural aspects crucial for taxation. With similar investment outlays, two plants may generate different tax amounts if one of them comprises mainly single-storey buildings filled with equipment while the other contains a significant amount of equipment with construction parts or large tanks. This specificity in Polish tax rules is very well illustrated by the taxation of various types of power plants. The amount of tax is not always determined directly by the cost of a given facility’s construction or, for example, its installed electric power but by the structural specifics of a given type of power plant. Coal-fired power plants are in a privileged position, with a relatively small proportion of the inputs qualifying to be taxed as structures. The total cost of energy production, in their case, also includes the tax to be paid by the coal mine. The cost of the tax on the source of the energy raw material is, of course, not present in the case of renewable energy. At the same time, due to their structural specificity (few buildings), a potentially large part of the outlays could be subject to a high tax as a structure (2% of their value per year). However, this circumstance is mitigated by the legislator and the jurisprudence, which allow for the most valuable elements of the installation (turbines at wind power plants and panels at photovoltaic plants) to be excluded from the scope of taxation. Quite unexpectedly—and, seemingly, accidentally—biogas plants, in which tanks play an important role, are disadvantaged in terms of taxation. Taxing tanks as structures significantly increases the amount of tax paid on such power plants, and attempts to change this state of affairs through interpretation have, so far, not succeeded.KeywordsCoal-fired power plantsGas-fired power plantsOil power plantsWind power plantsHydroelectric power stationsGeothermal power plantsPhotovoltaic power plantsBiogas plantsWaste incineration plants with thermal energy recoveryNuclear power plants" @default.
- W4313173752 created "2023-01-06" @default.
- W4313173752 creator A5022754207 @default.
- W4313173752 creator A5038976373 @default.
- W4313173752 date "2022-01-01" @default.
- W4313173752 modified "2023-10-16" @default.
- W4313173752 title "The Taxation of Construction Objects Used to Generate Energy: The Current Legal Regime" @default.
- W4313173752 doi "https://doi.org/10.1007/978-3-031-15673-1_5" @default.
- W4313173752 hasPublicationYear "2022" @default.
- W4313173752 type Work @default.
- W4313173752 citedByCount "0" @default.
- W4313173752 crossrefType "book-chapter" @default.
- W4313173752 hasAuthorship W4313173752A5022754207 @default.
- W4313173752 hasAuthorship W4313173752A5038976373 @default.
- W4313173752 hasConcept C119599485 @default.
- W4313173752 hasConcept C127413603 @default.
- W4313173752 hasConcept C134560507 @default.
- W4313173752 hasConcept C144133560 @default.
- W4313173752 hasConcept C162324750 @default.
- W4313173752 hasConcept C175605778 @default.
- W4313173752 hasConcept C188573790 @default.
- W4313173752 hasConcept C199360897 @default.
- W4313173752 hasConcept C2778012447 @default.
- W4313173752 hasConcept C40700 @default.
- W4313173752 hasConcept C41008148 @default.
- W4313173752 hasConceptScore W4313173752C119599485 @default.
- W4313173752 hasConceptScore W4313173752C127413603 @default.
- W4313173752 hasConceptScore W4313173752C134560507 @default.
- W4313173752 hasConceptScore W4313173752C144133560 @default.
- W4313173752 hasConceptScore W4313173752C162324750 @default.
- W4313173752 hasConceptScore W4313173752C175605778 @default.
- W4313173752 hasConceptScore W4313173752C188573790 @default.
- W4313173752 hasConceptScore W4313173752C199360897 @default.
- W4313173752 hasConceptScore W4313173752C2778012447 @default.
- W4313173752 hasConceptScore W4313173752C40700 @default.
- W4313173752 hasConceptScore W4313173752C41008148 @default.
- W4313173752 hasLocation W43131737521 @default.
- W4313173752 hasOpenAccess W4313173752 @default.
- W4313173752 hasPrimaryLocation W43131737521 @default.
- W4313173752 hasRelatedWork W1552772306 @default.
- W4313173752 hasRelatedWork W1904347467 @default.
- W4313173752 hasRelatedWork W2026559416 @default.
- W4313173752 hasRelatedWork W2265331856 @default.
- W4313173752 hasRelatedWork W2980069138 @default.
- W4313173752 hasRelatedWork W3093598571 @default.
- W4313173752 hasRelatedWork W3123490656 @default.
- W4313173752 hasRelatedWork W3133014978 @default.
- W4313173752 hasRelatedWork W3174576171 @default.
- W4313173752 hasRelatedWork W4224269584 @default.
- W4313173752 isParatext "false" @default.
- W4313173752 isRetracted "false" @default.
- W4313173752 workType "book-chapter" @default.