A binding force of a market fee – an example of selected municipalities in Kuyavian-Pomeranian and West Pomeranian Voivodeships

Abstract

The article presents results of a research on a market fee in selected municipalities located in Kuyavian-Pomeranian and West Pomeranian Voivodeships. From 1 January 2016, this fee is optional and its introduction in a given municipality depends on the will of its council. Where the market fee is still applicable, the amount of revenues obtained from it has also been checked in this article. Comparative analysis is based on statistical data covering all municipalities for 2019 and 2020.

Keywords

• market fee
• local fee
• kuyavian-pomeranian
• west pomeranian