Subject and Keywords:
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.