Taking Tax Revenues Over Local Governments – Some Legal Problems
DOI:
https://doi.org/10.12775/PBPS.2014.026Keywords
local government, taking over taxes, legal principlesAbstract
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.
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2014-10-30
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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 21 July 2024]. DOI 10.12775/PBPS.2014.026.
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