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Alternative title:

Measure of non-tax budgetary receivables in Polish law

Subject and Keywords:

non-tax budgetary receivables   public levies   public funds   normative measure model

Abstract:

The subject matter of the research in the study includes Polish legal regulations defining the measure of non-tax budgetary receivables. The purpose of the study is to describe normative mechanisms regarding the measure of non-tax budgetary receivables and to establish the structure of normative measure models characteristic for their basic categories, distinguished on the basis of the criteria adopted in the study. Defining the shape of the normative model concerning the measure of non-tax budgetary receivables consists in sorting out provisions regarding the measure of non-tax budgetary receivables included in various legal regulations, recovering (reading) from their contents the design (structure) of this model and analysing its individual elements. The analysis covers mainly the normative materials, but also case law and opinions on legal doctrine concerning the measure of non-tax budgetary receivables. The study has been prepared on the grounds of the legal dogma method. In addition, theoretical legal considerations are included in the study within the necessary scope. The historical legal method is also used, particularly to present the development of the term ‘non-tax budgetary receivables’ in Polish law.

Place of publishing:

Wrocław

Date issued:

2021

Resource Type:

text

Detailed Type:

book

Identifier:

ISBN 978-83-66601-50-5 (druk)   ISBN 978-83-66601-51-2 (online)

DOI:

10.34616/23.21.038

Language:

pol

Abstract Language :

eng

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Anna Miernik

Autor opisu:

WR U/PAdal