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Alternative title:

Place fee - a relic of the past or an effective source ofrevenues of Polish communes

Subject and Keywords:

place fee   local finance   revenues of commune

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.

Place of publishing:

Wrocław

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:

2019

DOI:

10.34616/kpf.2019.3.7.24

Language:

pol

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 3/2019, s. 7-24

Is part of:

Kwartalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski