Opłata od posiadania psów na przykładzie gmin województwa kujawsko-pomorskiego
Journal Title: Zeszyty Naukowe Ekonomia i Zarządzanie - Year 2016, Vol 0, Issue 2
Abstract
The article is about the specific public levy that existed in the Polish tax system as a tax. Nowadays it is the fee for dog ownership. The publication is about legal fees in accordance to the regulations on local taxes and fees contained in the Act of 12 January 1991 and presents the results of empirical research conducted electronically in the municipalities of Kujawsko-Pomorskie, which have discussed fee on their area. The aim of the study was to determine whether the charge of having dogs in these municipalities generate costs, revenues, or income achieved sufficient only to cover costs associated with the collection of the fee. The author of the study has sought to answer the question whether this public tribute functions as a typical fiscal fee or its occurrence is based on educational or compensating role. This article is based on the analysis of legal acts, the available literature and using case law of administrative courts. Moreover, the authors presented the empirical research taken from Ms Magdalena Jurczuk thesis titled as this article.
Authors and Affiliations
Robert Państwowa Wyższa Szkoła Zawodowa we Włocławku, Magdalena Jurczuk
Keywords
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- EP ID EP199251
- DOI 10.21784
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