The right of municipalities to differentiate market charge rates as an implementation of the local tax policy in Poland
Within the scope of the granted fiscal sovereignty, municipalities in Poland have the right to determine the amount of local taxes and charges within the limits specified in the statute. As the law currently stands, the provisions of the Act of 12 January 1991 on Local Taxes and Charges do not diffe...
| Main Authors: | , |
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| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.004 |