Fee for owning dogs - a levy of marginal importance or unused potential?

Abstract

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.

Keywords

• fee for owning dogs
• fiscal importance
• public safety