Uprawnienia organów samorządu terytorialnego w sferze podatków w Republice Litewskiej

• Authors: Sudavičius Bronius

Title variants

EN

Local government authority in the area of taxing in the Republic of Lithuania

• Languages of publication: PL

Abstracts

EN

Local administrative units are guaranteed the right to self-government by Ar-ticle 119 of the Constitution of the Republic of Lithuania. In order to implement this constitutional right, self-government institutions (local authorities) must obtain certain powers in managing public finance that they administer. The article deals with the question of competence enjoyed by local self-government institu-tions in the field of tax regulation

Keywords

PL

samorząd terytorialny; podatki; finanse publiczne

EN

self-government; taxes; public finance

• Publisher: Wyższa Szkoła Bankowa w Toruniu
• Journal: Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
• Year: 2012
• Issue: 11
• Pages: 79-89

Contributors

author

Sudavičius Bronius

• Uniwersytet Wileński, Katedra Prawa Publicznego Wydziału Prawa