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Title:

Charakter prawny składki na ubezpieczenie zdrowotne jako źródła finansowania świadczeń opieki zdrowotnej

Alternative title:

Legal characteristics of health care taxation as a form of financing the health system

Creator:

Lenio, Paweł

ORCID:

0000-0002-9364-7318

Subject and Keywords:

health care ; health care system ; health care taxation ; financing

Abstract:

This paper describes the legal characteristics of health care taxation as a form financing of the health system. The attributes of this tax are not covered by Polish legal literature. Therefore it is justified to consider the research on this subject. Features of this financial charge should be examined in two ways: regarding its goal and regarding its structure. In this article health care taxation is described on the basis of Article 217 of the Polish Constitution. There are also presented the differences from regular fiscal taxes. The author recognizes the basic traits of health care taxation: it is public, compulsory and has a specific goal that differentiates it from other taxes.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Jabłoński, Mariusz. Red

Date issued:

2014

Date copyrighted:

2014

Identifier:

ISSN 0137-1134 ; ISSN 0239-6661

Source:

PAd P 101660 II

Language:

eng ; pol

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3608. Przegląd Prawa i Administracji, ISSN 0137-1134, 2014, 97, s. 99-115

Is version of:

Czasopisma Naukowe w Sieci (CNS)

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