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http://hdl.handle.net/11320/6966Pełny rekord metadanych
| Pole DC | Wartość | Język |
|---|---|---|
| dc.contributor.author | Koniuszewska, Ewa | - |
| dc.date.accessioned | 2018-09-28T11:20:01Z | - |
| dc.date.available | 2018-09-28T11:20:01Z | - |
| dc.date.issued | 2018 | - |
| dc.identifier.citation | 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 | pl |
| dc.identifier.isbn | 978–83–65696–08–3 | - |
| dc.identifier.uri | http://hdl.handle.net/11320/6966 | - |
| dc.description.abstract | 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. | pl |
| dc.language.iso | en | pl |
| dc.publisher | Temida 2 | pl |
| dc.subject | Direct democracy | pl |
| dc.subject | participation | pl |
| dc.subject | referendum’ self-taxation | pl |
| dc.title | Referendum for Self-Taxation as a Form of Participation of Commune Residents in the Shaping of its Revenues | pl |
| dc.type | Book chapter | pl |
| dc.identifier.doi | 10.15290/oolscprepi.2018.44 | - |
| dc.description.Email | ewa.koniuszewska@usz.edu.pl | pl |
| dc.description.Biographicalnote | 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. | pl |
| dc.description.Affiliation | University of Szczecin | pl |
| dc.description.references | Brzeziński, B.: Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 21 października 1993 r., SA/Wr 1171/93 (Commentary to the decision of the Supreme Administrative Court of 21 October 1993, SA/Wr 1171/93 ), Przegląd Orzecznictwa Podatkowego (Tax Case Law Review) no. 4 (1995). | pl |
| dc.description.references | Gliniecka, J.: Opłaty publiczne w Polsce. Analiza prawna i funkcjonalna (Public levies in Poland. Legal and functional analysis), Bydgoszcz-Gdańsk: Oficyna Wydawnicza Branta, 2007. | pl |
| dc.description.references | Kornberger-Sokołowska, E.: Zasada adekwatności w systemie finansów samorządu terytorialnego w Polsce (The principle of adequacy in the system of finance of the territorial self-government in Poland), Warszawa: LexisNexis, 2013. | pl |
| dc.description.references | Czaplicki, K.W.: Komentarz do art. 43 (Commentary to Article 43), in: Czaplicki, K.W. et al. (eds.): Ustawa o referendum lokalnym. Komentarz (Act on local referendum. Commentary), Warszawa: Wolters Kluwer, 2007. | pl |
| dc.description.references | Dauter, B.: Komentarz do art. 55 (Commentary to Article 55), in: Czaplicki, K.W. et al. (eds.): Ustawa o referendum lokalnym. Komentarz (Act on local referendum. Commentary), Warszawa: Wolters Kluwer, 2007. | pl |
| dc.description.references | Gomułowicz, A. et al.: Podatki i prawo podatkowe (Taxes and tax law), Warszawa: LexisNexis, 2013. | pl |
| dc.description.references | Kisielewicz, A.: Komentarz do art. 14 (Commentary to Article 14), in: Czaplicki, K.W. et al.: Ustawa o referendum lokalnym. Komentarz (Act on local referendum. Commentary), Warszawa: Wolters Kluwer, 2007. | pl |
| dc.description.references | Kryczko, P.: Komentarz do art. 54 (Commentary to Article 54), in: Chmielnicki P. (ed.): Ustawa o samorządzie gminnym. Komentarz (Act on commune self-government. Commentary), Warszawa: LexisNexis, 2013. | pl |
| dc.description.references | Mordwiłko, J.: Referendum gminne w świetle prawa i praktyki (Commune referendum in the light of law and practice), in: Piekara, A. et al.: Samorząd terytorialny. Zagadnienia prawne i administracyjne (Territorial self-government. Legal and administrative issues), Warszawa: Wydawnictwo Prawnicze Sp. z o.o., 1998. | pl |
| dc.description.references | Niezgoda, A.: Samoopodatkowanie a bezpośrednie formy sprawowania władzy na szczeblu lokalnym (Self-taxation and direct forms of exercising power at the local level), in: Ura, E. (ed.): Jednostka, państwo, administracja – nowy wymiar (Individual, state, administration – new dimension), Rzeszów: Mitel, 2004. | pl |
| dc.description.references | Olejniczak-Szałowska, E.: Prawo do udziału w referendum lokalnym (The right to participate in a local referendum), Łódź: Wydawnictwo Uniwersytetu Łódzkiego, 2002. | pl |
| dc.description.references | Olejniczak-Szałowska, E.: Referendum lokalne w świetle ustawodawstwa polskiego (Local referendum in the light of Polish legislation), Warszawa: Difin, 2002. | pl |
| dc.description.references | Olejniczak-Szałowska, E.: Referendum lokalne (Local referendum), in: Stahl, M. et al. (eds.): Encyklopedia samorządu terytorialnego, cz. 1, Ustrój (Encyclopedia of territorial self government. Part 1. Regime), Warszawa: Difin, 2010. | pl |
| dc.description.references | Palarz, H.: Przyłączenie do sieci wodociągowo-kanalizacyjnej. Aspekty prawne (Connecting to a water supply and sewage network. Legal aspects), Warszawa: Wolters Kluwer, 2015. | pl |
| dc.description.references | Piasecki, A.K.: Referenda w III RP (Referendums in the Third Polish Republic), Warszawa: Wydawnictwo Naukowe PWN, 2005. | pl |
| dc.description.references | Skoczylas, A. et al.: Komentarz do art. 170 (Commentary to Article 170), in: Safjan, M. et al. (eds.): Konstytucja RP. Tom II. Komentarz. Art. 87-243 (Constitution of the Republic of Poland. Volume II. Commentary. Articles 87-243), Warszawa: C.H. Beck, 2016. | pl |
| dc.description.references | Uziębło, P.: Ustawa o referendum lokalnym. Komentarz (Law on the local referendum. Commentary), Warszawa: Wolters Kluwer, 2008. | pl |
| dc.description.references | Wierzbica, A.: Referendum i wybory oraz zarządzenia i uchwały jednostek samorządu terytorialnego (Referendum and elections, ordinances and resolutions of local government units), Warszawa: LexisNexis, 2014. | pl |
| dc.description.references | Zimmermann, J.: Prawo administracyjne (Administrative law), Kraków: Zakamycze, 2005. | pl |
| dc.description.references | Council of Europe, European Charter of Local Self-Government of 15 October 1985. | pl |
| dc.description.references | PL: Constitution of the Republic of Poland of 2 April 1997, as amended. | pl |
| dc.description.references | PL: Act of 8 March 1990 on commune self-government, as amended. | pl |
| dc.description.references | PL: Act of 5 June 1998 on county self-government, as amended. | pl |
| dc.description.references | PL: Act of 5 June 1998 on voivodship self-government, as amended. | pl |
| dc.description.references | PL: Act of 15 September 2000 on local referendum, as amended. | pl |
| dc.description.references | PL: Electoral Code of 5 January 2011, as amended. | pl |
| dc.description.references | PL: Supreme Administrative Court: II OSK 825/14. | pl |
| dc.description.references | PL: Voivodship Administrative Court: III SA/Gd 183/16. | pl |
| dc.description.references | PL: Voivodship Administrative Court: III SA/Lu 689/12. | pl |
| dc.description.references | PL: Voivodship Administrative Court: III SA/Lu 750/11. | pl |
| dc.description.firstpage | 603 | pl |
| dc.description.lastpage | 614 | pl |
| dc.identifier.citation2 | 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 | pl |
| dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
| 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 | |
Pliki w tej pozycji:
| Plik | Opis | Rozmiar | Format | |
|---|---|---|---|---|
| E_Koniuszewska_Referendum_for_Self-Taxation.pdf | 326,24 kB | Adobe PDF | Otwórz |
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