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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


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:



Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:


Date copyrighted:


Resource Type:



ISSN 0239-6661   ISSN 0137-1134




pol   eng


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

Is version of:

Czasopisma Naukowe w Sieci

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Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.