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Tytuł: Referendum for Self-Taxation as a Form of Participation of Commune Residents in the Shaping of its Revenues
Autorzy: Koniuszewska, Ewa
Słowa kluczowe: Direct democracy
participation
referendum’ self-taxation
Data wydania: 2018
Data dodania: 28-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 603-614
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The article is devoted to the issue of the referendum on self-taxation as a form of participation of the commune’ residents in the shaping of the income level of their self-governing community. The basic objective of the study is to analyze the normative material aimed at answering the question to what extent, and under what conditions, the residents of a commune can realistically create the level of income of their local government units. An equally important problem is the identification of factors determining the initiation of the referendum procedure and affecting its effective course. The considerations undertaken are to justify the thesis that the actual use of the institution of a referendum on self-taxation in local communities is incidental. In the conducted research, a method of analyzing the legal text, the acquis of the jurisprudence and the doctrine was used.
Afiliacja: University of Szczecin
Nota biograficzna: Doctor of Law, Assistant Professor in Department of Self-Government Law, Faculty of Law and Administration, University of Szczecin, Poland, Member of Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries.
E-mail: ewa.koniuszewska@usz.edu.pl
URI: http://hdl.handle.net/11320/6966
DOI: 10.15290/oolscprepi.2018.44
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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