Consular fees as a source of state revenue in the Republic of Poland
The study presents the legal status, and principles for the calculation and collection of consular fees which constitute a source of state revenue in Poland. Consular fees are a special type of public charges charged for the performance of official activities by a consul. The legal basis for the cal...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2018-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.021/16468 |
| _version_ | 1826907628429639680 |
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| author | Zbigniew Ofiarski |
| author_facet | Zbigniew Ofiarski |
| author_sort | Zbigniew Ofiarski |
| collection | DOAJ |
| description | The study presents the legal status, and principles for the calculation and collection of consular fees which constitute a source of state revenue in Poland. Consular fees are a special type of public charges charged for the performance of official activities by a consul. The legal basis for the calculation and collection of these fees is primarily the provisions of the Consular Law and executive acts issued thereto. Occasional regulations on consular fees have also been included in other legal acts, i.e. the Maritime Code, the Act on the Polish Card, the Passport Act, and the Stamp Duty Act. The hypothesis that the proceeds from consular fees are of marginal importance among the state budget revenue has been verified and confirmed. |
| first_indexed | 2024-12-23T06:27:22Z |
| format | Article |
| id | doaj.art-1dfac1186ccd436b960a1e30f479c514 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | English |
| last_indexed | 2025-02-17T09:08:52Z |
| publishDate | 2018-12-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-1dfac1186ccd436b960a1e30f479c5142025-01-02T15:47:49ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862018-12-0164355610.12775/PBPS.2018.021Consular fees as a source of state revenue in the Republic of PolandZbigniew Ofiarski0University of Szczecin, PolandThe study presents the legal status, and principles for the calculation and collection of consular fees which constitute a source of state revenue in Poland. Consular fees are a special type of public charges charged for the performance of official activities by a consul. The legal basis for the calculation and collection of these fees is primarily the provisions of the Consular Law and executive acts issued thereto. Occasional regulations on consular fees have also been included in other legal acts, i.e. the Maritime Code, the Act on the Polish Card, the Passport Act, and the Stamp Duty Act. The hypothesis that the proceeds from consular fees are of marginal importance among the state budget revenue has been verified and confirmed.http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.021/16468public chargeconsular feeconsular activitiesstate budget |
| spellingShingle | Zbigniew Ofiarski Consular fees as a source of state revenue in the Republic of Poland Prawo Budżetowe Państwa i Samorządu public charge consular fee consular activities state budget |
| title | Consular fees as a source of state revenue in the Republic of Poland |
| title_full | Consular fees as a source of state revenue in the Republic of Poland |
| title_fullStr | Consular fees as a source of state revenue in the Republic of Poland |
| title_full_unstemmed | Consular fees as a source of state revenue in the Republic of Poland |
| title_short | Consular fees as a source of state revenue in the Republic of Poland |
| title_sort | consular fees as a source of state revenue in the republic of poland |
| topic | public charge consular fee consular activities state budget |
| url | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.021/16468 |
| work_keys_str_mv | AT zbigniewofiarski consularfeesasasourceofstaterevenueintherepublicofpoland |