Informacja prawna na temat danin publicznych w polskim systemie prawnym
The author analyses the term ‘public imposts’ both at the constitutional level and in ordinary acts. He emphasises the diversity of the legal character of public imposts in force in the Polish legal and financial system and their location in many acts. He presents a summary of imposts together with the basis for their introduction, their substantive scope, their amount and the organ competent for their collection.
Authors
- Jacek Kulicki (ORCID: https://orcid.org/0000-0003-2631-6428)
Publication Details
- Journal
- Zeszyty Prawnicze Biura Analiz Sejmowych
- Published
- 2025-03-19
- DOI
- https://doi.org/10.31268/zpbas.2024.49
- Primary Topic
- Polish Law and Legal System
- Type
- article
- Field-Weighted Citation Impact
- 0.00