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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 21...

Taking into account environmental, socio-economical, health and safety aspects cycling is fastest growing sustainable mobility alternatives also in Latvian municipalities, having a growing number and diversity of cycling communication projects, but still facing a number of growth difficulties, particularly, lacking governance system development approach and having cycling practice realization fragmentation. Having yet no national framework or any overall support system, in the same time, there are to be seen cases...