Opłata eksploatacyjna jako kategoria finansowa
Service charge as a financial category

Summary/Abstract: The artticle discusses service change as a financial category. Currently it is almost universally recognized as a public charge. The conducted analysis which takes into account two criteria: the line of jurisprudence in force and the economic essence of the classical charge indicates, however, its tax oriented nature. This determinant should have an impact on the direction towards the improvement of taxation on mining activities, as well as the construction of financial instruments aimed at the protection of coal deposits.

• Details
• Contents