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LIMITED FISCAL SOVEREIGNTY OF POLISH MUNICIPALITY

P. Manczyk

Abstract

The most efficient sources of public incomes are public imposts, especially taxes. In accordance with Article 217 of the Constitution of the Republic of Poland „the imposition of taxes, as well as other public imposts, the specification of those subject to the tax and the rates of taxation, as well as the principles for granting tax reliefs and remissions, along with categories of taxpayers exempt from taxation, shall be by means of statute”. Shape of the rule of fiscal sovereignty of state laid down in Article 217 of the Constitution of the Republic of Poland is slightly modified by Article 168 of the Constitution of the Republic of Poland, according to which „to the extent established by statute, units of local government shall have the right to set the level of local taxes and charges”. Article 168 of the Constitution of the Republic of Poland reflects the rule of limited fiscal sovereignty of units of local government. It is important to remark that Article 168 of the Constitution of the Republic of Poland isn't an independent legal basis for units of local government to exercise of sovereign authority, because the legislator of the Polish constitutional system has delegate to an ordinary legislator to regulate precisely of fiscal sovereignty of units of local government. Municipality is the only unit of local government vested with limited fiscal sovereignty by the Polish ordinary legislator. Limited fiscal sovereignty of Polish municipality can be discussed in two main matters, which are lawmaking of a local tax law and applying of a local tax law. The legal status of bodies of municipality predestined them to fulfill specified tasks in the sphere of limited fiscal sovereignty of municipality. Competences in the sphere of lawmaking of a local tax law are predominantly entrusted to legislative bodies of municipalities while competences in the sphere of applying of a local tax law are entrusted to executive bodies of municipalities. The purpose of paper is analysis of provisions established based on a delegation contained in Article 168 of the Constitution of the Republic of Poland. This analysis identified the scope of fiscal sovereignty assigned to Polish municipality by state. Research thesis associated with listed analysis is a presumption that number of assigned to municipality fiscal competences has not been reflected in quality of them. Which means that assigned to municipality fiscal competences refused to allow municipalities lawmaking of main elements of construction of public levies. Several research methods are used in the study, including dogmatic-exegetical, analytical and legal comparative method. Basic research method used in the study is based on comprehensive and broad analysis of normative material relating to all discussed issues. Also, opinions formulated in domestic and foreign literature on this subject are reviewed and assessed.

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DOI resolver: doi.org/10.5593/sgemsocial2018/1.2/S02.089

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