Pobór podatku od nieruchomości oraz opłaty targowej, miejscowej, uzdrowiskowej i od posiadania psów w drodze inkasa na przykładzie wybranych gmin woje
Collection of taxes and local fees by tax collectors on example selected minas of west pomerania province

Summary/Abstract: The subject of this paper is a collection (inkaso) of taxes and local fees. The author based on the Polish legislation described this institution briefly from the theoretical side. The author analysed twenty resolutions of district councils on the collection (inkaso).The analysis allowed to express a few motions about the collection (inkaso), as well as the remuneration for tax collectors: – the collection (inkaso) is being established above all for the real estate tax, – village administrators (soltyses) are most often chosen to tax collectors, – tax collectors receive the remuneration, – the remuneration for tax collectors amounts to 5–10% of the collected tax, – district councils rarely change the date of payments of taxes taken by tax collectors. Furthermore the author wrote a few remarks about departures from principles of legislative techniques at editing analysed resolutions.

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