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Autor
Ofiarski Zbigniew (University of Szczecin, Poland)
Tytuł
Advertising fee as a source of the commune's own revenues
Źródło
Central European Review of Economics & Finance, 2017, Vol. 20, No 4, s. 61-79, bibliogr. 50 poz.
Słowa kluczowe
Powierzchnia reklamowa, Wydatki na reklamę, Podatki i opłaty lokalne
Advertising space, Expenditures on advertising, Tax and local charges
Uwagi
Klasyfikacja JEL: K34, H71
summ.
Abstrakt
The advertising fee was introduced on the list of commune's own revenues in 2015, and it has been practically collected since 2016. The commune council itself, by means of a resolution, decides to introduce this local public levy. The main elements of the legal structure of the advertising fee are specified in the Act on Local Taxes and Fees, i.e. the object of the fee, entities liable to pay the fee, the maximum fee rate for each day, the exemptions from payment. The commune council is entitled to determine the advertising fee rates for the commune, however not higher than those set out in the Act, and also to introduce additional exemptions and the conditions of its collection by the collectors. The advertising fee consists of a fixed part, which is the lump-sum amount regardless of the surface area of the advertising board or device serving for the advertisement display, and a variable component depending on the surface area of the advertising board or device serving for the advertisement display. (original abstract)
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Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
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Bibliografia
Pokaż
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Cytowane przez
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ISSN
2082-8500
Język
eng
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