Object

Title: Province Marshal as a tax authority

PLMET:

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Creator:

Ofiarski, Zbigniew

ORCID:

0000-0003-1675-933X

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

Contributor:

Korczak, Jerzy. Red.

Date issued:

2019

Identifier:

oai:repozytorium.uni.wroc.pl:119151 ; 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)

Date copyrighted:

2019

Autor opisu:

WR U/PAdbg

Object collections:

Last modified:

Apr 14, 2021

In our library since:

Jan 7, 2021

Number of object content hits:

115

Number of object content views in PDF format

115

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/129780

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Edition name Date
Marszałek województwa jako organ podatkowy Apr 14, 2021

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