Local and spa fee on the example of Kujawsko-pomorskie municipalities
The article discusses facultative public levies in the Polish tax system – ie. local and spa tax. This publication presents legal structure of both taxes in accordance with the regulations of local taxes and fees contained in the Act of 12 January 1991. It also presents the results of empirical rese...
| Main Authors: | , |
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| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2016-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.025 |