Selected Tax Problems of Administrative Enforcement of Taxes and Local Fees

• Authors: Sylwester Bogacki , Volodymyr Martyniuk

Abstracts

EN

Article 13 of the Tax Ordinance lists the tax authorities. In the case of local government units, the tax authority is the head of the local authority, the mayor, the head of the district authority and the head of the voivodship, as the authority of first instance, and the local government board of appeals, as the authority to appeal against the decision of the head of the local authority, the mayor. The provision of Article 13 of the Tax Ordinance is imprecise with respect to the jurisdiction of instances because it regulates the jurisdiction of the appellate authorities only with respect to decisions, leaving aside the issue of provisions. In practice, however, there is no doubt that the body appealing against decisions is also the body appealing against provisions.

Keywords

EN

tax authorities; administrative enforcement; taxes and local fees

• Publisher: Polska Akademia Nauk
• Journal: Teka Komisji Prawniczej
• Year: 2022
• Volume: 15
• Issue: 1
• Pages: 15-27

Dates

published

2022

Contributors

author

Sylwester Bogacki

• Institute of Public Administration and Business, Faculty of Administration and Social Sciences, University of Economy and Innovation in Lublin, Poland

• https://orcid.org/0000000283304573

author

Volodymyr Martyniuk

• Department of Administrative and Financial Management, Lviv Polytechnic National University, Ukraine

• https://orcid.org/0000000341390554

References

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• Wołowiec, Tomasz. 2015. “Trwałość postępowania egzekucyjnego.” Prawo Finansów Publicznych 12:13–15.
• Wołowiec, Tomasz. 2016a. “Egzekucja należności gminy z tytułu opłaty adiacenckiej i renty planistycznej.” Prawo Finansów Publicznych 8:10–12.
• Wołowiec, Tomasz. 2016b. “Daniny publiczne jako kategoria należności publicznoprawnych.” Prawo Finansów Publicznych 7:6–11.
• Wołowiec, Tomasz. 2016c. “Środki ochrony prawnej dłużnika.” Prawo Finansów Publicznych 3:44–47.

Identifiers

DOI

10.32084/tkp.4448

Biblioteka Nauki

55928923