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Alternative title:

Legal accessibility of givnig up selected own income of municipalities

Subject and Keywords:

municipalities   municipalities income   local-governmental fees   municipial budges

Abstract:

Local-governmental fees, especially those that are associated withan increase inproperty value, are and probably will continue to bean important form of a fiscal standpoint source of revenue for municipal budgets. So, current question remains at the nature charges still and entitlement of self-governed organ result from there. Hence thecontinued interest of representatives of both thescience and practiceissues are related to them.The publication raise done of the major problems associated with the assessment and collectionof fees, and for their obligatoriness. The problem is so complex that the construction standarizing these charges can be very varied, andthe legislature does not use the uniformand consistent definitions, which clearlylead to the conclusion that all revenues from the sefees are to betreated as a mandatory or their optionality may be decided by municipal body.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2016

Date copyrighted:

2016

Resource Type:

text

Identifier:

ISSN 0239-6661   ISSN 0137-1134

DOI:

10.19195/0137-1134.105.7

Language:

pol   eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3725. Przegląd Prawa i Administracji 2016, 105, s. 99-108

Is version of:

Czasopisma Naukowe w Sieci

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 Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.