Fee for owning dogs - a levy of marginal importance or unused potential?
The aim of the article is to demonstrate that fee for owning dogs, which is treated as a levy of marginal fiscal importance, should not be perceived solely through the prism of this criterion. Summary of applicable regulations regarding the fee for owning dogs with solutions adopted in other countri...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2023-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/PBPS/article/view/46915/37559 |
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| _version_ | 1841561370747731968 |
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| author | Marta Sagan-Martko |
| author_facet | Marta Sagan-Martko |
| author_sort | Marta Sagan-Martko |
| collection | DOAJ |
| description | The aim of the article is to demonstrate that fee for owning dogs, which is treated as a levy of marginal fiscal importance, should not be perceived solely through the prism of this criterion. Summary of applicable regulations regarding the fee for owning dogs with solutions adopted in other countries allows us to indicate possible directions of changes in regulations that on the one hand, they would enable effective enforcement of this levy, and on the other - they would increase the awareness of dog owners and, consequently, public safety. |
| format | Article |
| id | doaj-art-fadac73213c34481bbdc9029b1c96c5f |
| institution | Kabale University |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2023-06-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-fadac73213c34481bbdc9029b1c96c5f2025-01-03T01:47:35ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862023-06-01112415310.12775/PBPS.2023.008Fee for owning dogs - a levy of marginal importance or unused potential?Marta Sagan-Martko0https://orcid.org/0000-0003-1385-2141University of Rzeszów, PolandThe aim of the article is to demonstrate that fee for owning dogs, which is treated as a levy of marginal fiscal importance, should not be perceived solely through the prism of this criterion. Summary of applicable regulations regarding the fee for owning dogs with solutions adopted in other countries allows us to indicate possible directions of changes in regulations that on the one hand, they would enable effective enforcement of this levy, and on the other - they would increase the awareness of dog owners and, consequently, public safety.https://apcz.umk.pl/PBPS/article/view/46915/37559fee for owning dogsfiscal importancepublic safety |
| spellingShingle | Marta Sagan-Martko Fee for owning dogs - a levy of marginal importance or unused potential? Prawo Budżetowe Państwa i Samorządu fee for owning dogs fiscal importance public safety |
| title | Fee for owning dogs - a levy of marginal importance or unused potential? |
| title_full | Fee for owning dogs - a levy of marginal importance or unused potential? |
| title_fullStr | Fee for owning dogs - a levy of marginal importance or unused potential? |
| title_full_unstemmed | Fee for owning dogs - a levy of marginal importance or unused potential? |
| title_short | Fee for owning dogs - a levy of marginal importance or unused potential? |
| title_sort | fee for owning dogs a levy of marginal importance or unused potential |
| topic | fee for owning dogs fiscal importance public safety |
| url | https://apcz.umk.pl/PBPS/article/view/46915/37559 |
| work_keys_str_mv | AT martasaganmartko feeforowningdogsalevyofmarginalimportanceorunusedpotential |