TAX JURISDICTION OF COMMUNES IN POLAND AND METHODS OF ITS IMPLEMENTATION [PDF]
, 2022 The aim of the study was to determine the possibility of using methods of implementing the tax gov-ernance of municipalities in the field of local taxes and to assess the importance of using government for the financial planning of the municipality in ...
Dorota Burzyńska
core +2 more sources
Wpływ orzecznictwa Trybunału Konstytucyjnego na trwałość instytucji materialnego prawa podatkowego [PDF]
, 2014 The article analyses the influence of the decisions of the Constitutional Court on the effectiveness of a tax system. It is stated that constitutionality of tax provisions should ensure the effectiveness of a tax system.
Mączyński, Dominik
core +2 more sources
Samodzielność dochodowa jednostek samorządu terytorialnego – Polska na tle wybranych krajów Unii Europejskiej [PDF]
, 2017 Revenue autonomy is one of the fundamental pillars of self-government in the economic sense. The assurance of LSUs to a significant share of own revenue should be based on their character, above all the impact on their size, the predictability, the ...
Wyszkowska, Dorota
core +2 more sources
Tax jurisdiction and E-Commerce [PDF]
, 2017 The aim of this work is to show main ideas related to tax jurisdiction with reference to e- commerce. The author is going to evaluate legal solutions, scientific ideas and proposals of international organizations, which concern subject of this paper. In
Szwajdler, Paweł
core +2 more sources
System (zbiór) podatków samorządowych – wstępne propozycje uporządkowania [PDF]
, 2016 In Poland, local government tax is a source of own revenue exclusively for communes (“gmina”), whereas larger administrative units such as counties (“powiat”) and voivodeships do not have access to this source of finance.
Ofiarski, Zbigniew
core +2 more sources
Źródła dochodów własnych samorządu województwa w świetle ich samodzielności dochodowej na przykładzie województwa zachodniopomorskiego [PDF]
, 2016 The authors present the essence of taxing powers and independence of the revenue. Taxation power of the government of the voivodeship was analyzed and the sources of income of the local government were pointed out.
Dylewski, Marek, Filipiak, Beata Zofia
core +2 more sources
Koncepcja PIT-u komunalnego – argumenty za i przeciw [PDF]
, 2016 In the Polish legal system, shares of local government units in state Personal Income Tax (PIT) falls into the category of the local government’s own revenues.
Dziemianowicz, Ryta +1 more
core +2 more sources
Władztwo podatkowe w ocenie samodzielności dochodowej gmin w Polsce [PDF]
, 2016 Financial autonomy of local government units in Poland has been guaranteed by constitution but, in practice, as an effect of many factors, local government units cannot fully keep their financial autonomy. Communes (“gminy”), entitled to obtain their own
Brzozowska, Krystyna +1 more
core +2 more sources
Samorządowe dochody podatkowe w wybranych państwach Unii Europejskiej [PDF]
, 2021 The article looks at the issue of local taxation in 22 selected European countries, members of OECD, as well as the European Union member states. The author analyses the importance of local taxes for regional and local governments measured by the share ...
Korolewska, Monika
core +2 more sources
Koncepcja Krajowej Administracji Skarbowej w świetle problemów administracji danin publicznych w Polsce [PDF]
, 2016 The article is devoted to evaluation of the proposed reform of treasury administration expressed in a parliamentary draft bill concerning National Treasury Administration (form No. 826).
Kulicki, Jacek
core +2 more sources