Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own research
Effective implementation of pro bono tasks by local government units may be carried out only if they obtain the necessary income. One of the types of own revenue of local government units on communal level (LGUs) is the dog ownership fee which generally constitutes a very low share in the total inc...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2018-12-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | http://asej.eu/gicid/01.3001.0012.9684 |
| _version_ | 1797288449488715776 |
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| author | Paweł Mrowiec Katarzyna Fuchs |
| author_facet | Paweł Mrowiec Katarzyna Fuchs |
| author_sort | Paweł Mrowiec |
| collection | DOAJ |
| description | Effective implementation of pro bono tasks by local government units may be carried out only if they obtain the necessary income. One of the types of own revenue of local government units on communal level (LGUs) is the dog ownership fee which generally constitutes a very low share in the total income of the commune. At the same time the enforcement of this fee, due to a large number of personal exemptions, requires disproportionate expenditure in relation to the income earned. The purpose of the paper is to verify the legitimacy of maintaining a fee on owning a dog in the communes of the Silesian Voivodeship in the light of the authors’ own research regarding the year 2016. The conducted research indicated that none of the communes of the Silesian Voivodship achieved the income from dog ownership higher than 0.5% of the total income. The effectiveness of the enforcement of fees on dog ownership was analysed in detail, as well as the percentage comparison of dog fee income with other sources of own income. The paper consists of theoretical and empirical part and presents the essence of financial independence of the commune in the context of imposed taxes and local fees. |
| first_indexed | 2024-03-07T18:49:39Z |
| format | Article |
| id | doaj.art-a4861c82bc2c46939a0dc99d9c0e5346 |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-03-07T18:49:39Z |
| publishDate | 2018-12-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-a4861c82bc2c46939a0dc99d9c0e53462024-03-02T01:56:29ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2018-12-01224212510.5604/01.3001.0012.968401.3001.0012.9684Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own researchPaweł Mrowiec0Katarzyna Fuchs1Wyższa Szkoła Finansów i Prawa w Bielsku-Białej Finansów i Technologii Informatycznych Bankowości i FinansówWyższa Szkoła Finansów i Prawa w Bielsku-Białej Finansów i technologii InformatycznychEffective implementation of pro bono tasks by local government units may be carried out only if they obtain the necessary income. One of the types of own revenue of local government units on communal level (LGUs) is the dog ownership fee which generally constitutes a very low share in the total income of the commune. At the same time the enforcement of this fee, due to a large number of personal exemptions, requires disproportionate expenditure in relation to the income earned. The purpose of the paper is to verify the legitimacy of maintaining a fee on owning a dog in the communes of the Silesian Voivodeship in the light of the authors’ own research regarding the year 2016. The conducted research indicated that none of the communes of the Silesian Voivodship achieved the income from dog ownership higher than 0.5% of the total income. The effectiveness of the enforcement of fees on dog ownership was analysed in detail, as well as the percentage comparison of dog fee income with other sources of own income. The paper consists of theoretical and empirical part and presents the essence of financial independence of the commune in the context of imposed taxes and local fees.http://asej.eu/gicid/01.3001.0012.9684dog ownership feefinancial economy of local government unitsLGUs’ own revenue |
| spellingShingle | Paweł Mrowiec Katarzyna Fuchs Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own research Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej dog ownership fee financial economy of local government units LGUs’ own revenue |
| title | Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own research |
| title_full | Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own research |
| title_fullStr | Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own research |
| title_full_unstemmed | Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own research |
| title_short | Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own research |
| title_sort | assessment of the validity of the dog fee in the silesian voivodeship the authors own research |
| topic | dog ownership fee financial economy of local government units LGUs’ own revenue |
| url | http://asej.eu/gicid/01.3001.0012.9684 |
| work_keys_str_mv | AT pawełmrowiec assessmentofthevalidityofthedogfeeinthesilesianvoivodeshiptheauthorsownresearch AT katarzynafuchs assessmentofthevalidityofthedogfeeinthesilesianvoivodeshiptheauthorsownresearch |