Ulgi podatkowe na polskim rynku nieruchomości. Ocena funkcjonowania

The paper discusses the issue of selected tax law institutions that constitute a form of tax credits and other tax incentives relating directly to the immovable property market in a broad sense, which have been implemented into the Polish legal system in recent years. The article includes an analysis of the legal aspects of the functioning of the relevant regulations, the statutory objectives of their introduction, as well as possible disputed issues revealed in the course of their application raised in judicial practice. The authors attempt to answer the research question whether the tax reliefs used in Poland adequately fulfil the tasks set for them by the legislator and how they influence the real estate market in Poland.