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SPA and Local Tourist Fees as a Tributes of a Consumption Nature

cris.lastimport.scopus2024-09-19T01:30:56Z
dc.abstract.enWith the date of liquidation of the Polish local government and the reform of the state budget system, financial supply system of parishes is based on completely different as-sumptions and the principle of legal and organic unity of the system of public revenues. The different types of income which influence the budgets of national councils and their design are determined uniformly for the whole country by the supreme bodies of state power. Under this system, introduced among other taxes collected for the central budget, and so central taxes and taxes levied for local budgets, which are spontaneous taxes terrain. The disputed interpretation issues arise in the subject of adopting the collection of the spa fee and the tourist (called “local”) fee, due to similarities in the construction of these fees and the optional nature of recovery. The interpretation problems arise in the matter of principles, way and purposefulness of destination of the spa fee by the resort communes for the realization of their own public tasks.
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorTomasz Wołowiec
dc.contributor.authorNazar Podolchak
dc.date.accessioned2024-03-22T13:09:18Z
dc.date.available2024-03-22T13:09:18Z
dc.date.issued2022
dc.description.abstract<jats:p>With the date of liquidation of the Polish local government and the reform of the state budget system, financial supply system of parishes is based on completely different assumptions and the principle of legal and organic unity of the system of public revenues. The different types of income which influence the budgets of national councils and their design are determined uniformly for the whole country by the supreme bodies of state power. Under this system, introduced among other taxes collected for the central budget, and so central taxes and taxes levied for local budgets, which are spontaneous taxes terrain. The disputed interpretation issues arise in the subject of adopting the collection of the spa fee and the tourist (called “local”) fee, due to similarities in the construction of these fees and the optional nature of recovery. The interpretation problems arise in the matter of principles, way and purposefulness of destination of the spa fee by the resort communes for the realization of their own public tasks.</jats:p>
dc.identifier.doi10.32084/tkp.4478
dc.identifier.issn2719-7379
dc.identifier.issn1899-7694
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/151
dc.languageen
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofTeka Komisji Prawniczej PAN Oddział w Lublinie
dc.rightsCC-BY
dc.subject.enlocal tax
dc.subject.enresort fee
dc.subject.enpublic levies
dc.subject.enlocal levy collector
dc.subject.entax authority
dc.subject.entax obligation
dc.titleSPA and Local Tourist Fees as a Tributes of a Consumption Nature
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue1
oaire.citation.volume15