Source: http://ceref.pl/index.php/CEREF/article/view/406
Timestamp: 2018-12-17 05:22:07+00:00
Document Index: 92302915

Matched Legal Cases: ['SA/Rz ', 'FSK ', 'SA/Sz ', 'SA/Bd ', 'art. 168', 'FSK ', 'FSK ', 'SA/Kr ', 'SA/Bk ', 'SA/Bd ', 'SA/Gl ', 'SA/Gl ', 'SA/Łd ', 'SA/Op ', 'SA/Rz ', 'SA/Sz ', 'SA/Wa ']

The Limits of the Freedom of a Commune Council in Determining and Differentiating of Property Tax Rates | Central European Review of Economics & Finance
The Limits of the Freedom of a Commune Council in Determining and Differentiating of Property Tax Rates
Zbigniew Ofiarski University of Szczecin
Keywords: tax rates, commune council, property tax, power to impose taxes, local tax policy
The power of communes to impose taxes, which is guaranteed in the Constitution of the Republic of Poland and the European Charter of Local Self-Government, includes the competences of a commune council to determine and differentiate the rates of property tax. Using the legal dogmatic method and, additionally, the empirical-analytical method, the study presents and evaluates the legal solutions justifying the claim that the competences of a commune council can only be exercised within the limits determined in the Tax Act. The statutory limits were set through determination of maximum annual tax rates and the subjective criteria pursuant to which the tax rates may be differentiated. Therefore, it may be assumed that the competences of a commune council are limited. The manner of exercising them is subject to supervision by regional accounting chambers as well as control carried out by administrative courts. Exercising of these competences by a commune council may constitute an important instrument of the local tax policy.
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