Zakres samodzielności rady gminy w procesie określania stawek opłat za gospodarowanie odpadami komunalnymi
Municipal councils’ autonomy in determining municipal waste management fees.

Summary/Abstract: As set forth by the Act, municipal council is authorized to determine the tariffs for municipal waste management. Existing legislation, subject literature, and the judicial practice of courts and regional accounting chambers were analyzed with the use of legal dogmatic and empirical method. This allowed to confirm the hypothesis stating that the municipality’s power to collect levies is limited, as it is the case with the power to levy taxes and local duties. In principle the legislator did not execute the instruction contained in the provisions of the Constitution of the Republic of Poland. Municipal council is vested with such a power which is expressed in a legal form of an act that holds the status of an ordinance. In its efforts to determine the rates for waste management, the municipal council adjusts the burden of public levies to local conditions and needs stemming from the statutory obligation to manage municipal waste.

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