Lokalne prawo podatkowe

• Authors: Krystyna Sawicka

Title variants

EN

Local tax law

UK

Місцеве податкове законодавство

• Languages of publication: PL UK

Abstracts

EN

Local tax law constitutes the main instrument of implementing communal tax policy, even though the influence of commune bodies in this area is limited due to the scope of their law-making powers and a relatively simple structure of local taxes. Competences of communes in establishing the acts of local law concerning taxation do not result from their autonomy, but are implemented as an element of the decentralisation process of public finances as au­thorised by the state. Statutory provisions determine both limits of tax policy observed by communes and the instruments which they may apply. Additionally, if the instruments of policy in question are aimed at entrepreneurs, commune councils adopting relevant regula­tions are obliged to observe not only the provisions of the Polish tax law, but they are also to take into consideration the principles of granting state aid as determined by the EU and the national laws.

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Wrocławsko-Lwowskie Zeszyty Prawnicze
• Year: 2012
• Volume: 3
• Pages: 299-338

Dates

published

2012

Contributors

author

Krystyna Sawicka