Method of determining the collector of payment levying a market fee in cities with county – practice and legal problems
Journal Title: Prawo Budżetowe Państwa i Samorządu - Year 2016, Vol 4, Issue 4
Abstract
Market charge is considered as one of the local taxes and fees. One of the most important, but usually overlooked in the literature aspect of that charge are the issues related to its charging, which usually is made by way of collection. The main purpose of this article is to present institutions of market charge collectors in cities with county rights. The analysis is based on a systematic compilation of legal norms which shape the function with the position of the doctrine and case law. The article ends concludes with a summary, which synthetically recognizes the most important conclusions of the article, and lead to a submission that in most cases the practice of the authorities of local government units in terms of appointing and regulating the principles of collectors is correct.
Authors and Affiliations
Marek Słupczewski, Olga Kosmala, Martyna Wilmanowicz
Keywords
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- EP ID EP195373
- DOI 10.12775/PBPS.2016.026
- Views 37
- Downloads 0
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