Work

Dog Ownership Fee and the Issue of Levy Collection, Tax Exemptions and Rate Differentiation. A Tax-Legal Analysis

Year: 2024

Type: article

Abstract: Until the end of 2007, there was a dog ownership tax in the tax law system. The dog ownership tax was an obligatory benefit, i.e. municipal councils were obliged to establish and collect this tax (even if the costs of its collection exceeded the proceeds from the dog ownership tax). Consequently, there were calls for the dog ownership tax to be replaced by a tribute collected by municipalities on an optional basis. As of 1 January 2008, the dog ownership tax was replaced by a dog ownership levy. Unlike the dog ownership tax, the dog ownership fee is an optional levy – municipalities may, but are not required to, specify the obligation to pay the dog ownership fee. The municipal council is only empowered to introduce tax relief if the term relief is used in the relevant statutory provision. The power to enact tax reliefs cannot be derived from a provision authorising the municipal council to enact exemptions in local taxes and charges.

Source: Teka Komisji Prawniczej PAN Oddział w Lublinie

DOI: 10.32084/tkp.9026

Authors: Tadeusz Mędzelowski, Jacek Leńczuk, Dawid Jakimiec, Agnieszka Chmielowska-Marmucka

Institutions: National-Louis University, University of Economics and Innovation

Language: English

Topic: Local Government Finance and Decentralization

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4405728442

FWCI:

Cites: 2

Cited by:

Related to: 10