Results 1 to 10 of about 2,073 (60)
Local and spa fee on the example of Kujawsko-pomorskie municipalities
Prawo Budżetowe Państwa i Samorządu, 2016 The article discusses facultative public levies in the Polish tax system – ie. local and spa tax. This publication presents legal structure of both taxes in accordance with the regulations of local taxes and fees contained in the Act of 12 January 1991 ...
Robert Kwaśniewski, Iwona Majewska
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AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND
Polityki Europejskie, Finanse i Marketing, 2020 The article presents the importance of auditing the assessment of a commune's budget revenues for tourist fees (local fee or spa fee) as a tool enabling its increase by the commune authorized to impose it. The purpose of this article is to present on the
Cezary Szydłowski
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SPA and Local Tourist Fees as a Tributes of a Consumption Nature
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2022 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.
Tomasz Wołowiec, Nazar Podolchak
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Opłata i dotacja uzdrowiskowa – ewolucja unormowań prawnych
Studia Prawa Publicznego, 2019 The legislator’s fee and spa subsidy established a source of income for a local government unit that has the status of a spa (health resort) municipality. The health resort municipality may collect the health resort fee from natural persons staying more
Bogusława Michalak-Trybus
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Studia Prawa Publicznego, 2019 This paper deals with the problems relating to the obligation to return the sickness benefit in the event when an insured person takes up paid employment during confirmed incapacity for work due to illness.
Joanna Wojciechowicz
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Apstract: Applied Studies in Agribusiness and Commerce, 2013 In my study I will show the opinion of the guests familiar with seven thermal baths of the Northern-Hungarian Region (such as Eger Thermal Bath, Eger Turkish Bath, Egerszalók Salt Hill Thermal Spa, Demjén Thermal Bath, Bogács Thermal Bath and the Cave ...
Róbert Szabó
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Rheumatology and Therapy, 2019 Introduction Rheumatoid arthritis (RA), psoriatic arthritis (PsA), and axial spondyloarthritis (axSpA) are three common inflammatory rheumatic diseases that can lead to deformities and joint destruction.
Philip J. Mease +6 more
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Tax-legal and economic-management determinants of the liability of the health resort fee collector
Journal of Modern ScienceObjectives The role of the tax collector is to facilitate the fulfilment of tax obligations by taxpayers. The applicable tax laws provide for the possibility to use it for the collection of taxes constituting the income of local government units, while ...
Tomasz Wołowiec +5 more
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The importance of revenues from spa fee in financing municipalities in Poland
Ekonomia i PrawoMotivation: The subject of interest presented in this study is the problem of spa fee and the resulting municipal revenues. In accordance with the international and constitutional standard of financial adequacy, including this fee in the revenue catalogue of only some municipalities should result from their specificity, i.e.
Jarosław Dziuba +1 more
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A systematic review of dengue controlled human infection studies: safety, viral kinetics and immunology. [PDF]
PLoS Negl Trop DisChhabra S, Chia PY, Leo YS, Young BE.
europepmc +1 more source