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Title:

Prawna dopuszczalność rezygnacji z wybranych dochodów własnych gmin

Alternative title:

Legal accessibility of givnig up selected own income of municipalities

Creator:

Kowalczyk, Rafał

ORCID:

0000-0002-2981-9226

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

Contributor:

Jabłoński, Mariusz. Red.

Date issued:

2016

Identifier:

ISSN 0137-1134 ; ISSN 0239-6661

DOI:

10.19195/0137-1134.105.7

Source:

PAd P 101660 II

Language:

eng ; pol

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

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2016

wwwDescription:

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