Encyklopedia Administracji Publicznej MW Pivot Skin

SELF-TAXATION – a voluntary commitment of the residents of the municipality to transfer to its budget specific payments for public purposes, important for the inhabitants of that territorial unit, falling within the scope of tasks and competences of the municipality bodies. Proceeds from s. are optional own income of the municipality and constitute the share of residents in financing the tasks of the municipality. Decisions on s. can only be made by residents through a vote in the municipal referendum (based on the local referendum law), whereby at least 2/3 of valid votes will be cast for s., with at least 30% of eligible voters attending. In this case, all residents are subject to taxation, which makes the s. compulsory. S. has a limited time set by the target for which it was introduced – after this goal has been realized this source of financing the municipality tasks expires. S. is therefore a means of collecting revenue by the municipality for a strictly defined purpose, which makes it not a tax as defined by the tax law, but merely a way of collecting financial resources. Between 2001 and 2010, 34 referendums on self-taxation were conducted nationwide. In years 2011-2014, no one referendum on this issue has been conducted (data after www.stat.gov.pl) [ A. Mirska ].

Literature: M. Hyski, Problemy samoopodatkowania się mieszkańców gminy [Problems of self-taxation of the residents of the municipality], „Infrastruktura i Ekologia Terenów Wiejskich” 2009, no. 4 ■ W. Miemiec, K. Sawicka, M. Miemiec, Prawo finansów publicznych sektora samorządowego [Public finance law in the local government sector], Warszawa 2013 ■ Zarys finansów publicznych i prawa finansowego [An outline of public finances and financial law], ed. W. Wójtowicz, Warszawa 2014