Local and spa fee on the example of Kujawsko-pomorskie municipalities

Local and spa fee on the example of Kujawsko-pomorskie municipalities

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. It also presents the results of empirical rese...

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Bibliographic Details
Main Authors: Robert Kwaśniewski, Iwona Majewska
Format: Article
Language:Polish
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2016-12-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
local fees
local tax
spa fee
Online Access:http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.025

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