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Dr Marcin Radziłowicz
ORCID: 0000-0002-5514-3629

Lawyer, doctor of humanities in the field of state history and law, assistant professor at the University of Warmia and Mazury in Olsztyn, secretary of the city of Ełk.

 
DOI: 10.33226/0137-5490.2024.8.3
JEL: K

The article presents, based on the actual situation, the issue of taxation of water and sewage infrastructure structures owned by a local government budgetary entity. The nature of the activities of this category of public finance sector entities implies that they provide their services for a fee. However, the payment does not determine the commercial nature of the activity within the scope of the commune's own tasks. The main objective of the article is to verify the thesis according to which, in certain situations, activities within the scope of a commune's own tasks performed by a local government budgetary institution do not constitute economic activity and, consequently, buildings used for this purpose are not subject to real estate tax.

Keywords: water and sewage infrastructure; taxation of buildings; local government budgetary entities