@misc{Burzec_Marcin_Opłata_2019, author={Burzec, Marcin}, copyright={Copyright by Uniwersytet Wrocławski}, address={Wrocław}, howpublished={online}, year={2019}, publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii}, language={pol}, abstract={In Poland, the place fee is imposed on tourists. It is a tribute, which is the commune’s own revenue. On the one hand, the fiscal efficiency of this fee depends on many factors, such as the fashion for a given tourist destination or the economic situation of the state. On the other hand, it should be noted that the revenue from the place fee could be higher if only the legislator decided to shape the law accordingly. The article discusses the legal regulations that limit making the place fee a more effective source of revenue for a commune.}, title={Opłata miejscowa – relikt przeszłości czy efektywne źródło dochodów gmin}, keywords={place fee, local finance, revenues of commune}, }