Functional aspects of the legal structure of tax on means of transport in the Polish system of public levies

Jolanta Gliniecka

Abstract

This contribution deals with functional aspects of the legal structure of tax on means of transport in the Polish system of public levies. The main aim of the contribution is to confirm the hypothesis that taxes have a broader use in the light state economics and behaviour of various entities. The author used in this study, in particular, legal-dogmatic, functional and historical research methods.
Author Jolanta Gliniecka (FLA / DFL)
Jolanta Gliniecka,,
- Department of Financial Law
Pages386-398
Publication size in sheets1
Book Mrkývka Petr, Gliniecka Jolanta, Tomášková Eva, Juchnevicius Edvardas, Sowiński Tomasz, Radvan Michal (eds.): The Challenges of local government financing in the light of European Union regional policy: (conference proceedings) , Publications of the Masaryk University, theoretical series, edition Scientia, no. 636, 2018, Masaryk University, ISBN 978-80-210-9086-6, [978-80-210-9087-3], 642 p.
Keywords in Englishtax, local tax, public levy
Languageen angielski
Score (nominal)5
ScoreMinisterial score = 5.0, 27-11-2018, BookChapterNotSeriesMainLanguages
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