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SCOPE OF RESPONSIBILITY OF THE LOCAL AND HEALTH RESORT TAX COLLECTOR

cris.lastimport.scopus2024-09-20T01:31:23Z
dc.abstract.enThe collector is obliged to collect and transfer the local or health resort tax to the compe-tent tax authority. His liability is limited only to the amounts of fees he collected and not which he paid to the account of the body. He is not responsible for unpaid fees, although he is obliged to collect them. This scope of responsibility of the collector limits the effec-tiveness of collecting fees and may expose the taxpayer to negative consequences. The collector, who does not perform his duties and does not charge any fees, cannot be held responsible under this law regulations nor with fiscal penal liability.
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorRyszard Nowak
dc.date.accessioned2024-07-12T09:16:11Z
dc.date.available2024-07-12T09:16:11Z
dc.date.issued2019
dc.identifier.doi10.5604/01.3001.0013.3250
dc.identifier.issn2543-7097
dc.identifier.issn2544-9478
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/457
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofInternational Journal of Legal Studies ( IJOLS )
dc.rightsCC-BY-NC
dc.subject.enlocal taxes and charges
dc.subject.enadministrative execution
dc.subject.encollector
dc.subject.enthe scope of responsibility
dc.titleSCOPE OF RESPONSIBILITY OF THE LOCAL AND HEALTH RESORT TAX COLLECTOR
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue1
oaire.citation.volume5