Cechy danin publicznych w polskim systemie prawa
Features of Public Levies in the Polish Legal System

Summary/Abstract: In the article there are conclusions about the public levy general conception in Polish law system. The public levies are the institution of the public law. The public levies are also the Constitution and the legal-finance categories. Nevertheless, the public levies are the universal tool that can be regulated by different law branches, and can be used for realization of the different law branches purposes (for example the environmental preservation law). The public levy issue belongs to the important state matters category. The public levy term is used in different legal acts as the common category consisted of different kinds of the public levies. The only public levy definition in public law system consists of the examples of the public levies. Unfortunately, it is not a classical definition, that could show the legal public levy features. Finding the legal public levy features is possible in many different acts but the definition that collect all the features would be useful. Such statutory definition should define the public levy as: pecuniary, obligatory, imposed by the act, for public subjects and for fiscal purpose performances for public benefit.

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