Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own research
Assessment of the validity of the dog fee in the Silesian Voivodeship - the authors’ own research

Summary/Abstract: Effective implementation of pro bono tasks on the local level may be carried out only if local government units (LGUs) obtain sufficient volume of income. One of the types of LGUs’ own revenue at the commune level is the dog fee, which, as it appears, constitutes a very low share in the total income of the commune. On top of that, the costs of enforcement of this fee are very high and there is a large number of personal exemptions. The purpose of the paper is to verify the legitimacy of maintaining the dog fee in the communes of the Silesian Voivodeship in the light of the authors’ own research regarding the year 2016. The conducted research indicated that in all of the analysed communes the income from the dog fee stood below the level of 0.5% of the total income. The theoretical part of the paper highlights the essence of financial independence of a commune in the context of imposed taxes and local fees, and includes a review of literature in this field. The empirical part presents the results of research conducted by the authors with respect to the effectiveness of the enforcement of the dog fee and the volumes of income earned from the fee as compared with other sources of LGUs own income. Index Terms—the dog fee, financial economy of local

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