Voivodship self-government’s income
Z Encyklopedia Administracji Publicznej
VOIVODSHIP SELF-GOVERNMENT’S INCOME – a part of public incomes, which in accordance with applicable regulations are a source of public funds of voivodship self-government. V.s-g-.i. is non-refundable cash earnings of voivodships (to an account or paid at the cash desk). V.s-g-.i. are: own income, general subsidy and special subsidies from the state budget. V.s-g-.i. may be: funds from non-refundable foreign sources; funds from the EU budget, other resources specified in separate regulations and appropriations from special funds. The sources of the voivodship’s own incomes are: 1. tax incomes, i.e. shares in earnings from income taxes (PIT – 1.60%, CIT – 14.75%); 2. non-tax incomes: a. earnings obtained by voivodship budgetary units and contributions from voivodship budgetary institutions; b. income from voivodship assets; c. inheritances, legacies and donations to the voivodship; d. income from cash penalties and fines; e. 5% of income received for the benefit of the state budget in connection with the implementation of tasks in the field of government administration and other tasks ordered by laws; f. interest on loans granted by the voivodship; g. interest on late payments of receivables constituting the voivodship’s income; h. interest on funds accumulated on the voivodship bank accounts; i. subsidies from the budgets of other local-government units; j. other income due to the voivodship on the basis of separate regulations. The general subsidy covers the following types of subsidies: compensatory, regional and educational. V.s-g-.i. from targeted subsidies is primarily income from subsidies for investment tasks and programs co-financed from the EU funds. (→ voivodship self-government’s budget) [ T. Strąk ].
Literature: T. Lubińska, S. Franek, M. Będzieszak, Potencjał dochodowy samorządu w Polsce, Warszawa 2007 ■ S. Owsiak, Finanse publiczne. Współczesne ujęcie, Warszawa 2017.