Object's details: Lokalne prawo podatkowe

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Local tax law
   ;
  
  
  Lokalne prawo podatkowe
• Alternative title:
  
  Mìsceve podatkove zakonodavstvo
• Creator:
  
  
  Sawicka, Krystyna
• Subject and Keywords:
  
  
  tax law
   ;
  local tax law
   ;
  acts of local law
   ;
  supervision of regional chambers of audit
   ;
  
  
  prawo podatkowe
   ;
  lokalne prawo podatkowe
   ;
  nadzór regionalnych izb obrachunkowych
   ;
  pomoc społeczna
   ;
  akty prawa miejscowego
• Description:
  
  
  Tekst ukr., pol., streszcz. ang.
• Abstract:
  
  
  Local tax law constitutes the main instrument of implementing communal tax policy, even though the influence of commune bodies in this area is limited due to the scope of their law-making powers and a relatively simple structure of local taxes. Competences of communes in establishing the acts of local law concerning taxation do not result from their autonomy, but are implemented as an element of the decentralisation process of public finances as authorised by the state. Statutory provisions determine both limits of tax policy observed by communes and the instruments which they may apply. Additionally, if the instruments of policy in question are aimed at entrepreneurs, commune councils adopting relevant regulations are obliged to observe not only the provisions of the Polish tax law, but they are also to take into consideration the principles of granting state aid as determined by the EU and the national laws.
• Place of publishing:
  
  Wrocław
• Publisher:
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Bojko, Andrìj Mihajlovič
  :
  Redaktor,
   ;
  Marszał, Maciej
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii. Koło Naukowe Prawa Finansowego
   ;
  Lʹvìvsʹkij nacìonalʹnij unìversitet ìm. Ìvana Franka. Ûridičnij fakulʹtet
• Date issued:
  
  2012
• Date copyrighted:
  
  2012
• Detailed Type:
  
  
  czasopisma
   ;
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:122683  ;
  ISSN 2082-4939
• Source:
  
  PAd P 102216 II
• Language:
  
  pol
   ;
  ukr
   ;
  eng
• Relation:
  
  Wrocławsko-Lwowskie Zeszyty Prawnicze, 2012, 3, s. 299-338
• Is version of:
  
  Czasopisma Naukowe w Sieci (CNS)
• Access rights:
  
  
  The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity
   ;
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights
   ;
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Autor opisu:
  
  WR U/PAdjm
   ;
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2021-02-23
• Last modification date: 2024-12-16
• Content object's number of views: 64
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/122683/PDF.json