Prawne instrumenty kształtowania podatków lokalnych przez gminy (na przykładzie podatku od nieruchomości)
Legal instruments of local taxes shaping by municipalities (on the example of real estate tax)

Summary/Abstract: The scope of taxation power of the municipality in the area concerning the shape of local taxes is limited, since the adoption of the local law tax based on the statutory standards must strictly take into account the guidelines contained in the statutory authorization. Therefore, the subject of regulation determines the scope of the statutory legitimacy to form structural elements of taxes identified on the basis of standards of competence stipulated in the acts on local taxes and charges, on agricultural tax and on forest tax. In the area of creating public revenue particular significance should be given to the legal bases for determining the amount of tax rates or the introduction of subjective exemptions. As shown in the research conducted by the authors, as a rule the municipal councils determine tax rates below the upper statutory limits and they introduce subjective exemptions, which enable to indicate the potential income from the intensification area from established taxes. According to the Constitutional division of local government revenue, tax revenue sources of municipalities are situated generically in the directory of own incomes, and their inclusion in the structure of the budget resolution is positioned appropriately to the provisions of the Public Finance Act in a group of current income.

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