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Issue 16 (2) 2017 pp. 137-146

Karol Król1, Krzysztof Gawroński1, Jozef Halva2, Jakub Pagáč2

1 University of Agriculture in Krakow
2
Slovak University of Agriculture in Nitra

A BETTERMENT LEVY IN POLAND AND A „FEE PAYABLE TO DEVELOPMENT” IN THE SLOVAK REPUBLIC – DIFFERENCES AND SIMILARITIES

Keywords: public levy, infrastructure investments, financing of investments
Abstract:

An attempt to compare two public levies calculated by units of territorial government in order to collect resources for infrastructure investments – a betterment levy in Poland and “a fee payable to development” (in Slovak: poplatek za rozvoj) in the Slovak Republic was made in the paper. It was assumed that the pursued research objective will be realized by means of the desk research analysis as well as the descriptive and logical one. Legal acts that govern issues of calculating a betterment levy in Poland and also selected legal acts which are obligatory in the Slovak Republic were subject to the detailed analysis. In conclusion, it was revealed that in spite of the fact that both fees are single levies collected for infrastructure investments, their calculating way as well as legal construction are radically different.

pub/16_2_137.pdf Full text available in in Adobe Acrobat format:
http://www.formatiocircumiectus.actapol.net/volume16/issue2/16_2_137.pdf

DOI: 10.15576/ASP.FC/2017.16.2.137

For citation:

MLA Król, Karol, et al. "A BETTERMENT LEVY IN POLAND AND A „FEE PAYABLE TO DEVELOPMENT” IN THE SLOVAK REPUBLIC – DIFFERENCES AND SIMILARITIES." Acta Sci.Pol. Form. Cir. 16.2 (2017): 137-146. http://dx.doi.org/10.15576/ASP.FC/2017.16.2.137
APA (2017). . Acta Sci.Pol. Form. Cir. 16 (2), 137-146 http://dx.doi.org/10.15576/ASP.FC/2017.16.2.137
ISO 690 KRóL, Karol, et al. A BETTERMENT LEVY IN POLAND AND A „FEE PAYABLE TO DEVELOPMENT” IN THE SLOVAK REPUBLIC – DIFFERENCES AND SIMILARITIES. Acta Sci.Pol. Form. Cir., 2017, 16.2: 137-146. http://dx.doi.org/10.15576/ASP.FC/2017.16.2.137
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Streszczenie w języku polskim:
http://www.formatiocircumiectus.actapol.net/tom16/zeszyt2/abstrakt-137.html