The presented study of Dr. Dominik Gajewski contains systematic, complex presentation of basic solutions related to local taxes. The book has a transparent composition. In the subsequent chapters the following taxes are being analysed: tax on civil law transactions, tax on inheritance and donations, farm tax, forest tax, tax on real properties, vehicle tax. Furthermore the study concerns the following topics: objective and subjective scope of taxation, tax base, the use of tax releases, tax rates as well as tax payment procedure. The author focuses on the issues which may seem doubtful and difficult. He also completes them with numerous practical examples, which undoubtedly emphasizes the value of the study. The text of the book is linguistically correct, logical and transparent. The presented publication is dedicated to wide circle of Readers. The recipients include not only people who are willing to get acquainted with the Polish tax system, and exclusively with the specifics of local taxes in the Republic of Poland. The book is also dedicated to lawyers- -practitioners: lawyers, legal advisers, who cooperate with foreign subjects, as well as to the representatives of local governments. The publication will be also interesting for foreign legal representatives as well as academic workers and representatives of institutions who use the knowledge of Polish law, including the local taxes, in their international professional relations. To sum up – the study of Dr. Dominik Gajewski is a valuable publication with scientific, theoretical and practical values which make it easier for foreign investors to function in the Republic of Poland.
Prof. dr hab. Wanda Wójtowicz
Head of Financial Law Faculty Maria Curie-Skłodowska University in Lublin