Exclusion from taxation of civil law transactions concerning real estate in the sphere of science and higher education

Abstract

The problem addressed is important both for fiscal reasons and in the context of the implementation of the assumptions of the higher education reform in Poland. The main objective is to verify the tax regulation based on several criteria. The analysis covers issues related to the consistency of tax law provisions and the system of higher education. The assessment of tax solutions is also performed in the light of the principles of correct legislation. The research conducted allows to draw conclusions indicating significant shortcomings of this structure, which significantly blur its substantive content and possible practical overtones. In consequence, it may lead to numerous disputes with tax authorities. The authors subjected to verification the research hypothesis that the legislature was not consistent in building the entire construction of the tax exemption, which affected the quality of regulations with their interrelationships. The article uses mainly the method of dogmatic-legal analysis and systemic analysis - crowned with a synthesis, which allowed to systematise conclusions de lege lata and de lege ferenda.