A BETTERMENT LEVY IN POLAND AND A „FEE PAYABLE TO DEVELOPMENT” IN THE SLOVAK REPUBLIC – DIFFERENCES AND SIMILARITIES
 
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1
University of Agriculture in Krakow
2
Slovak University of Agriculture in Nitra
Publication date: 2017-06-30
 
Acta Sci. Pol. Formatio Circumiectus 2017;16(2):137–146
 
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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.
ISSN:1644-0765