Podatek od nieruchomości z perspektywy praktyki stosowania prawa oraz kierunków zmian
The real estate tax from the perspective of law application practice and directions of changes

Summary/Abstract: This study is devoted to the issue of real estate tax seen from the perspective of the practice of applying law and directions of changes. The thesis of the work is based on the statement that the precise definition of essential elements of the levy relationship in the Act guarantees, on the one hand – the taxpayer’s legal security and, on the other hand – security in running an independent financial policy. The question arises whether the legislator provided municipal governments with appropriate sources of financing their tasks assigned by law. The main purpose of the study is to describe the most important source of the commune’s own income from the point of view of the correctness of legislative solutions. This study proves that failures of local governments result in a loss of income, but to a marginal extent compared with the losses caused by violation of the legislative standard applicable to levy law. In order to implement the authors’ intentions, the dogmatic method was used, which is considered the leading research method in legal sciences.

• Details
• Contents