TAXATION OF BREEDING PUREBRED DOGS WITH PERSONAL INCOME TAX AND THE PRINCIPLE OF STATUTORY REGULATION OF THE TAX RELATIONSHIP IN OUTLINE

Abstract

The aim of the publication on the taxation of breeding purebred dogs with personal income tax, considered in the context of the principle of statutory regulation of the tax relationship, is to prove that the applicable rules in this area are, in the author’s opinion, incomplete. The problem mainly concerns the issue of determining the subject of taxation, which is one of the obligatory structural elements of the tax. The legislator did not define how to understand the concept of “animal for breeding” in relation to purebred dogs, nor what is “breeding purebred dogs”. In connection with the above, the identification of the moment when the tax liability arises becomes problematic. The considerations are concluded with the presentation of de lege ferenda postulates. The research was conducted using the formal-dogmatic method.