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  4. Białostockie Studia Prawnicze, 2024, Vol. 29 nr 1

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    • Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/16279
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    Pole DCWartośćJęzyk
    dc.contributor.authorPahl, Bogumil-
    dc.contributor.authorPopławski, Mariusz-
    dc.contributor.authorRadvan, Michal-
    dc.contributor.authorVartašová, Anna-
    dc.date.accessioned2024-04-03T10:38:15Z-
    dc.date.available2024-04-03T10:38:15Z-
    dc.date.issued2024-
    dc.identifier.citationBiałostockie Studia Prawnicze, Vol. 29 nr 1, 2024, s. 113-128pl
    dc.identifier.issn1689-7404-
    dc.identifier.urihttp://hdl.handle.net/11320/16279-
    dc.description.abstractThe purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republic. The research shows that the legal solutions applied in Poland are flawed. In Poland, the tourist tax can as a rule only be levied in locations where certain levels of air pollution are not exceeded; however, this is not followed in practice. This leads to our claim that the legal solutions in this area should be changed. Maintaining the solutions currently in force in Poland leads to a situation in which legal fictions are allowed. We suggest the introduction of solutions similar to those found in the Czech Republic and Slovakia, where the tourist tax is not dependent on air pollution. The characteristic feature of this tax should be that it is levied on all types of stays, regardless of the purpose of the stay, the type of contract between the guest and the accommodation provider or the place where the guest stays.pl
    dc.language.isoenpl
    dc.publisherFaculty of Law, University of Białystok; Temida 2pl
    dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 4.0-
    dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/-
    dc.subjectCzech Republicpl
    dc.subjectlocal feespl
    dc.subjectPolandpl
    dc.subjectSlovakiapl
    dc.subjecttax lawpl
    dc.subjecttourist taxpl
    dc.titleThe Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Studypl
    dc.typeArticlepl
    dc.rights.holder© 2024 Bogumil Pahl, Mariusz Popławski et al published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.pl
    dc.identifier.doi10.15290/bsp.2024.29.01.07-
    dc.description.EmailBogumil Pahl: bogumilpahl@op.plpl
    dc.description.EmailMariusz Popławski: m.poplawski@uwb.edu.plpl
    dc.description.EmailMichal Radvan: michal.radvan@law.muni.czpl
    dc.description.EmailAnna Vartašová: anna.romanova@upjs.skpl
    dc.description.AffiliationBogumil Pahl - University of Warmia and Mazury in Olsztyn, Polandpl
    dc.description.AffiliationMariusz Popławski - University of Bialystok, Polandpl
    dc.description.AffiliationMichal Radvan - Masaryk University, Czech Republicpl
    dc.description.AffiliationAnna Vartašová - University of Pavol Jozef Šafárik, Slovakiapl
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    dc.identifier.eissn2719-9452-
    dc.description.volume29pl
    dc.description.number1pl
    dc.description.firstpage113pl
    dc.description.lastpage128pl
    dc.identifier.citation2Białostockie Studia Prawniczepl
    dc.identifier.orcid0000-0003-4089-7580-
    dc.identifier.orcid0000-0003-1403-3033-
    dc.identifier.orcid0000-0002-9858-4555-
    dc.identifier.orcid0000-0002-1366-0134-
    Występuje w kolekcji(ach):Artykuły naukowe (WP)
    Białostockie Studia Prawnicze, 2024, Vol. 29 nr 1

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