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Advertising fee as a source of the commune's own revenues

100%
Ofiarski Z.
Central European Review of Economics & Finance
|
2017
|
issue Vol. 20, No 4
61-79
EN
The advertising fee was introduced on the list of commune's own revenues in 2015, and it has been practically collected since 2016. The commune council itself, by means of a resolution, decides to introduce this local public levy. The main elements of the legal structure of the advertising fee are specified in the Act on Local Taxes and Fees, i.e. the object of the fee, entities liable to pay the fee, the maximum fee rate for each day, the exemptions from payment. The commune council is entitled to determine the advertising fee rates for the commune, however not higher than those set out in the Act, and also to introduce additional exemptions and the conditions of its collection by the collectors. The advertising fee consists of a fixed part, which is the lump-sum amount regardless of the surface area of the advertising board or device serving for the advertisement display, and a variable component depending on the surface area of the advertising board or device serving for the advertisement display. (original abstract)
2
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An advertising fee in a system of local fees

84%
Jaworski J.
Central European Review of Economics & Finance
|
2017
|
issue Vol. 20, No 4
5-15
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)
3
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Stabilność dochodów gmin w kontekście ich władztwa podatkowego i fakultatywności opłat lokalnych

84%
Śmiechowicz J.
Studia Ekonomiczne
|
2016
|
vol. 294
173-184
PL
Posiadanie stabilnych źródeł dochodów ma kluczowe znaczenie dla prawidłowej realizacji zadań publicznych. Celem opracowania jest zbadanie, czy gminy wykorzystują swoje uprawnienia w odniesieniu do podatków i opłat lokalnych, by utrzymywać globalną wielkość dochodów na stabilnym poziomie, uwzględniając takie uwarunkowania wpływające na ich dynamikę, jak tempo wzrostu PKB czy kształtowanie się maksymalnych stawek podatków lokalnych. Zasadniczym wnioskiem wynikającym z przeprowadzonej analizy jest to, że gminy nie prowadzą dostatecznie elastycznej polityki nakierowanej na utrzymanie dochodów na stałym poziomie, a obniżając stawki podatkowe oraz stosując własne ulgi i zwolnienia, kierują się pozafiskalnymi celami. W artykule oparto się na danych empirycznych zgromadzonych przez Ministerstwo Finansów, Główny Urząd Statystyczny i Regionalną Izbę Obrachunkową za lata 2003-2014.
EN
The aim of the study is to examine whether the municipalities use their power to keep the volume of the total revenues stable taking into account such factors as the dynamics of the GDP growth or the level of the maximum local tax and fee rates. The main finding of the analysis is that the municipalities do not conduct very flexible policy aimed at maintaining total revenues at a fairly constant level, and they decrease tax rates and introduce their own tax reductions on the non-fiscal basis. The study is based on empirical data gathered by the Ministry of Finance, Central Statistical Office and Regional Chamber of Audit for the years 2003-2014.
4
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Regionalne i lokalne opłaty i podatki transportowe jako instrumenty przeciwdziałania zmianom klimatu

84%
Ptak M.
Studia Ekonomiczne
|
2013
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vol. 143
333-340
EN
The article explores the role of different types of transport charges and taxes in the climate change policy from a theoretical point of view. The author has identified some CO2-based charges and taxes levied at the local and regional level in the European Union. These instruments include: congestion charges, parking charges and registration taxes levied in the departments of France or in the one of the Belgian regions.
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