Object structure


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Funkcje i efektywność opłaty od posiadania psów

Alternative title:

Functions and effectiveness of a dog registration fee


Politowicz, Jerzy

Subject and Keywords:

public finance ; municipalities income ; local fees ; dog registration fee ; functions of public contributions ; efficiency of public contributions ; 0000-0002-4315-9367


The analysis allows to formulate two types of conclusions regarding dog registration fee: first, concerning the functions that this contribution should realize and second, concerning its effectiveness. The functions set for the discussed fee should be categorized as fiscal and non-fiscal. The fee does not realise the main functions of a fiscal contribution, because it feeds the local budgets in a marginal way. Furthermore, there is no substantial and verifiable evidence on the realization by the fee of the non-fiscal function of public taxes.The efficiency of the fee must be seen through the prism of efficiency in economic terms, understood as the ratio of obtained benefits revenues to expenditures incurred to obtain them costs. Municipality exercising its powers including setting the fee, should take this ratio into account. This ratio should be a major reason for municipality to shape the structural elements of the fee, in particular to introduce it or refrain from doing so.. Most municipalities do not set the fee, as it proved to be economically ineffective.In view of the fact that the fee does not realize the fiscal functions of public taxes and is economically ineffective, it is worth considering its removal from the system of public contributions, or the introduction of legal changes aimed at improving its efficiency. In this respect, it is desirable to maintain the discussion in this regard.

Place of publishing:



Wydawnictwo Uniwersytetu Wrocławskiego


Winiarski, Marcin. Red.

Date issued:



ISSN 1733-5779 ; ISSN 0239-6661


PAd 102060 II


pol ; eng


Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 15 (2014), s. 109-124

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2014

Autor opisu:

WR U/PAdbg