Taking Tax Revenues Over Local Governments – Some Legal Problems
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 aut...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2014-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.026 |
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| _version_ | 1850034025252519936 |
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| author | Andrzej Borodo |
| author_facet | Andrzej Borodo |
| author_sort | Andrzej Borodo |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-6311ecbc8a3c426c82455ceca126facb |
| institution | DOAJ |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2014-09-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-6311ecbc8a3c426c82455ceca126facb2025-08-20T02:57:57ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862014-09-012392010.12775/PBPS.2014.026Taking Tax Revenues Over Local Governments – Some Legal ProblemsAndrzej Borodo0Nicolaus Copernicus University in ToruńThe 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.http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.026local governmenttaking over taxeslegal principles |
| spellingShingle | Andrzej Borodo Taking Tax Revenues Over Local Governments – Some Legal Problems Prawo Budżetowe Państwa i Samorządu local government taking over taxes legal principles |
| title | Taking Tax Revenues Over Local Governments – Some Legal Problems |
| title_full | Taking Tax Revenues Over Local Governments – Some Legal Problems |
| title_fullStr | Taking Tax Revenues Over Local Governments – Some Legal Problems |
| title_full_unstemmed | Taking Tax Revenues Over Local Governments – Some Legal Problems |
| title_short | Taking Tax Revenues Over Local Governments – Some Legal Problems |
| title_sort | taking tax revenues over local governments some legal problems |
| topic | local government taking over taxes legal principles |
| url | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.026 |
| work_keys_str_mv | AT andrzejborodo takingtaxrevenuesoverlocalgovernmentssomelegalproblems |