Marszałek województwa jako organ podatkowy

• Authors: Zbigniew Ofiarski

Title variants

EN

Province Marshal as a tax authority

• Languages of publication: PL

Abstracts

EN

The Province Marshal (voivodeship marshal) does not hold the status of an authority in local government units. The Province Marshal serves only as the chairman of the province government, that is, the executive body of the local government of the province. From the perspective of the law on public levies, and in particular the law regulating the size and collection of public levies, the Province Marshal is a tax authority or at least a body which has the authority of a tax authority. As a result of introducing further public dues into the Polish system of public levies, in particular dues related to activities that have negative environmental impact, the scope of the Province Marshal’s role in assessing and levying of such dues has become more significant. The role of a Province Marshal is not limited only to the assessment and collection procedures, but also to other tasks, such as gathering of information, keeping of records and drawing up of reports.

Keywords

PL

samorząd terytorialny; marszałek województwa; organ podatkowy; opłaty; opłaty produktowe

EN

local government; Province Marshal; tax authority; charges; product charges

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Prawo
• Year: 2019
• Issue: 327
• Pages: 175-192

Contributors

author

Zbigniew Ofiarski

• Uniwersytet Szczeciński