PL EN


2017 | 20 | 4 | 5-15
Article title

An advertising fee in a system of local fees

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Content
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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.
Keywords
Year
Volume
20
Issue
4
Pages
5-15
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.oai-ojs2-ceref-pl-article-2
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