Władztwo podatkowe państwa i samorządu terytorialnego w zakresie podatków dochodowych – model scentralizowany czy zdecentralizowany?
Journal Title: Studia BAS - Year 2018, Vol 54, Issue 2
Abstract
The paper overviews the division of competences between the central government and local government units regarding tax authority in the field of income taxation of natural and legal persons. The author looks at the following issues: income taxes as a source of own revenue of local government units, division of tasks and competences in the field of establishing rules regarding income tax, entitlement of local government units to their rates and collection. In the last section of the paper he presents conclusions and recommendations on the division of tasks and competences between the central government and local government units regarding the income tax collection.
Authors and Affiliations
Jacek Kulicki
Keywords
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- EP ID EP520750
- DOI 10.31268/StudiaBAS.2018.05
- Views 41
- Downloads 0
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