Dochody samorządu województwa/en: Różnice pomiędzy wersjami
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| − | ''' | + | '''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. (→ [http://encyklopediaap.uw.edu.pl/index.php/Bud%C5%BCet_samorz%C4%85du_wojew%C3%B3dztwa voivodship self-government’s budget]) [ [http://encyklopediaap.uw.edu.pl/index.php/Tomasz_Strąk/en T. Strąk] ]. |
| − | ''' | + | '''Literature''': T. Lubińska, S. Franek, M. Będzieszak, ''Potencjał dochodowy samorządu w Polsce'', Warszawa 2007 ■ S. Owsiak, ''Finanse publiczne. Współczesne ujęcie'', Warszawa 2017. |
Aktualna wersja na dzień 14:03, 17 maj 2018
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.