Acta Iuris Stetinensis

Previously: Zeszyty Naukowe. Roczniki Prawnicze


ISSN: 2083-4373     eISSN: 2545-3181    OAI    DOI: 10.18276/ais.2025.54-01
CC BY-SA   Open Access   DOAJ  ERIH PLUS  DOAJ

Issue archive / 3/2025 (54)
Wejście w życie uchwał w sprawie opłaty od posiadania psów – analiza błędów legislacyjnych
(Entry into force of resolutions on the dog ownership fee – analysis of legislative errors)

Authors: Tomasz Brzezicki ORCID
Uniwersytet Mikołaja Kopernika w Toruniu

Paweł Majka ORCID
Uniwersytet Rzeszowski

Jacek Wantoch-Rekowski ORCID
Uniwersytet Mikołaja Kopernika w Toruniu
Keywords: local government resolution dog ownership fee Regional Chamber of Audit supervisory decision declaration of invalidity
Whole issue publication date:2025-09
Page range:13 (9-21)
Cited-by (Crossref) ?:
Downloads ?: 155

Abstract

The purpose of the study is to point out the flawed legislative solutions adopted in the resolutions of municipal councils on the dog ownership fee. The study is based on the dogmatic-legal method. The analysis is given to the resolutions of the municipal councils on the introduction of dog ownership fees and the decisions of the Regional Chambers of Audit acting as a supervisory body in this regard. The analysis carried out allows us to conclude that the state of local legislation is far from ideal. On the face of it, the discussion has not led to new conclusions to resolve practical problems, nor have they addressed issues that raise significant doubts in the doctrine of public law. On the other hand, the review of local legislation allows a critical assessment of the level of local legislation. It would seem that more than two decades after the entry into force of the Constitution of the Republic of Poland, the problems concerning the entry into force of local legislation should not raise doubts, and the defective resolutions that appear should be individual cases. Meanwhile, the scale of resolutions and irregularities cannot be assessed as marginal.
Download file

Article file

Bibliography

1.Brzeziński B., Wstęp do nauki prawa podatkowego, Toruń 2003.
2.Dąbek D., Prawo miejscowe, Warszawa 2007.
3.Dowgier R., Etel L., Kurzynka T., Liszewski G., Popławski M., Wróblewski E., Reforma podatków majątkowych, Warszawa 2004.
4.Dowgier R., Popławski M., Stanowienie miejscowego prawa podatkowego w gminach, Warszawa 2009.
5.Etel L., Uchwały podatkowe samorządu terytorialnego, Białystok 2004.
6.Etel L., Kosikowski C., Ruśkowski E., Kontrola tworzenia i stosowania prawa podatkowego pod rządami Konstytucji RP, Warszawa 2006.
7.Popławski M., Uchwały podatkowe w nadzorze regionalnych izb obrachunkowych, Warszawa 2011.