Nowy obowiązek sprawozdawczy samorządów w zakresie podatków lokalnych (cz. 1)
Extra reporting obligation for municipal taxes (part 1)

Summary/Abstract: Purpose – The purpose of the study was to assess the validity of solutions introduced under the Act dated 27 October 2017 amending the act on local taxes and fees. Design/methodology/approach – Mainly literature study and analysis of normative acts were used. Subject was inspired by increasingly important stream of law & economics analysis. Findings – Although local taxes and fees have marginal share in Polish GDP, they remain a significant source of own income to local government units. Legislator, postulating necessity of widening reporting obligation of local governments, presented substantiation that is inconsistent and incomplete. Obvious deficiencies and concealments of amended acts’ legal consequences were not seen and corrected during whole legislative process. Creating such solutions by legislator fits in negative law inflation trend and in the opinion of authors is next attempt to increase control of local governments’ operations by state institutions, which stays in contradiction with autonomy of tax control in decentralized political system of Poland. Originality/value – Presented study is an effect of the next co-operation undertaken within Małe Inicjatywy Badawcze project.

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