Tax-legal and economic-management determinants of the liability of the health resort fee collector

Abstract

The role of the tax collector is to facilitate the fulfilment of tax obligations by taxpayers. The applicable tax laws provide for the possibility to use it for the collection of taxes constituting the income of local government units, while the decision-making on the ordering of tax collection by means of collection, the determination of collectors and the amount of remuneration for collection is entrusted to municipal councils by means of acts of local law (resolutions). The entities on which the municipal councils impose the obligation to collect tax by way of collection are obliged to perform it.The first is combined with needs of a theoretical or cognitive nature, that is, it includes all those needs that are associated with the development of a particular science. The second is combined with the various needs of practice.Analysing the issue of collection of the health resort fee and the legal regulations governing the tasks and responsibilities of the collector, the following conclusions can be formulated.Collection of taxes by way of collection may only take place with regard to taxes the amount of which is directly prescribed by law or the tax authority is obliged to calculate the tax. The provisions of the Tax Ordinance do not impose an obligation on the tax collector to calculate the amount of the tax.