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Title:

Province Marshal as a tax authority

ORCID:

0000-0003-1675-933X

Subject and Keywords:

local government   Province Marshal   tax authority   charges   product charges

Description:

Tyt. tomu: Sto lat polskiej administracji publicznej. Pamięci Profesor Teresy Rabskiej

Abstract:

The Province Marshal voivodeship marshal does not hold the status of an authority in local government units. The Province Marshal serves only as the chairman of the province government, that is, the executive body of the local government of the province. From the perspective of the law on public levies, and in particular the law regulating the size and collection of public levies, the Province Marshal is a tax authority or at least a body which has the authority of a tax authority. As a result of introducing further public dues into the Polish system of public levies, in particular dues related to activities that have negative environmental impact, the scope of the Province Marshal’s role in assessing and levying of such dues has become more significant. The role of a Province Marshal is not limited only to the assessment and collection procedures, but also to other tasks, such as gathering of information, keeping of records and drawing up of reports.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2019

Date copyrighted:

2019

Identifier:

ISSN 0524-4544   ISSN 0239-6661

DOI:

10.19195/0524-4544.327.10

Source:

PAd P 101182 II

Language:

pol   eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3888. Prawo, ISSN 0524-4544, 2019, 327, s. 175-192

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

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

Autor opisu:

WR U/PAdbg