Taking Tax Revenues Over Local Governments – Some Legal Problems

Authors

  • Andrzej Borodo Chair of Budget Law and Local Self-Government Finance, Faculty of Law and Administration, Nicolaus Copernicus University in Torun

DOI:

https://doi.org/10.12775/PBPS.2014.026

Keywords

local government, taking over taxes, legal principles

Abstract

The power of local government to take over the taxes can lead to conflicts between the local government and another local government (in whose area the property, the building, the plant, the residence and another taxable objects are located). These conflicts are not a matter of relation: the tax authority – the taxpayer. These problems concern the determination which of the local government has the power to take over the tax.

References

Borodo A., Kompetencje do przejmowania wpływów podatkowych i inne kompetencje podatkowe samorządów terytorialnych, [w:] W. Konieczny (red.), Ius suum quique. Studia prawnofinansowe, Księga jubileuszowa dedykowana Profesorowi Wacławowi Goronowskiemu, Liber, Warszawa 2005, s. 149–160.

Borodo A., Samorząd terytorialny. System prawnofinansowy, LexisNexis, Warszawa 2012.

Staśkiewicz W. (red.), Konstytucje państw Unii Europejskiej, Wydawnictwo Sejmowe, Warszawa 2011.

Zimmermann H., Allgemeine Probleme und Methoden des Finanzausgleichs, [w:] Handbuch der Finanzwissenschaft, t. IV, Tübingen 1983.

State and Local Government Budget Law

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Published

2014-10-30

How to Cite

1.
BORODO, Andrzej. Taking Tax Revenues Over Local Governments – Some Legal Problems. State and Local Government Budget Law. Online. 30 October 2014. Vol. 2, no. 3, pp. 9-20. [Accessed 13 December 2025]. DOI 10.12775/PBPS.2014.026.

Issue

Vol. 2 No. 3 (2014)

Section

Articles

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