PL EN


2017 | Vol. 20, No 4 | 5-15
Article title

An advertising fee in a system of local fees

Authors
Content
Title variants
Languages of publication
EN
Abstracts
EN
An advertising fee was introduced to the system of fees and local taxes, becoming a financial tool to shape the space and increase the budget revenues of local government units in Poland. This article is intended to describe the fee structure itself, determine its subjective and objective scope and discuss exemptions from advertising fees. Given that the text is a follow-up to an academic conference attended also by local government representatives, particular attention was paid to the practical evaluation of the risk and difficulties communes may face during the collection of advertising fees. (original abstract)
Year
Pages
5-15
Physical description
Contributors
  • Cardinal Stefan Wyszynski University in Warsaw, Poland
References
  • Act on Health Resort Medical Care, Health Resorts, Health Resort Protection Areas and Health Resort Communes (2005). Journal of Laws (167/1399). Warszawa: Prime Minister of Poland.
  • Act on Spatial Planning and Management (2003). Journal of Laws (2015/199, 443, 774). Warszawa: Prime Minister of Poland.
  • Act on Taxes and Local Fees (1991). Journal of Laws (2014/849). Warszawa: Prime Minister of Poland.
  • Borszowski P., & Stelmaszczyk K. (2016). Ustawa o podatkach i opłatach lokalnych. Komentarz Lex. Warszawa: Wolters Kluwer.
  • Goleń G., Fogel A. (Eds.), Staniewska, A. (2016). Ustawa krajobrazowa. Warszawa: Wolters Kluwer.
  • Jaworska-Dębska B. (1993). Wokół pojęcia reklamy, Warszawa: Przegląd Ustawodawstwa Gospodarczego, No. 12.
  • Małecka-Łyszak M. (2011). Problematyka reklam na gruncie regulacji prawnych, [In:] J. Koczanowski (Ed.), Działalność reklamowa, wybrane aspekty publicznoprawne, Bydgoszcz-Kraków: OW Branta.
  • Orżewski W. (2012). Reklama - aspekty prawne. Poznań: PWP Juris.
  • Rączka G. (2012). Definicja reklamy, [In:] A. Namysłowska (Ed.), Reklama - aspekty prawne. pp. 35-36. Warszawa: Wolters Kluwer.
  • Wiszniewska I., Skubisz R. (1992). Środki zapobiegania nieuczciwej reklamie w projekcie ustawy o zwalczaniu nieuczciwej konkurencji, Państwo i Prawo, Nr 4.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-element-000171475187
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.