Encyklopedia Administracji Publicznej MW Pivot Skin

COUNTY’S INCOME – a part of public incomes, which in accordance with applicable regulations are a source of public funds of a county. C.i. is non-refundable cash earnings of the county (to an account or paid at the cash desk). C.i. are: own income, general subsidy and special subsidies from the state budget. C.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. Own incomes of the county are: 1. tax incomes, i.e. shares in earnings from income taxes (PIT – 10.25%, CIT – 1.4%). 2. non-tax incomes: a. earnings from fees constituting county income; b. income received by county budgetary units and payments from county budgetary institutions; c. income from county property; d. inheritance, legacies and donations to the county; e. income from cash penalties and fines; f. 5% of incomes 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; g. interest on loans granted by the county; h. interest on late payments of receivables constituting county income; i. interest on funds accumulated on county bank accounts; j. subsidies from the budgets of other local-government units; k. other income due to the county under separate regulations. The general subsidy covers the following types of subsidies: compensatory, balancing and education. C.i. from targeted subsidies is primarily income from subsidies for government administration tasks and other tasks mandated by laws and for the implementation of tasks by county guard and inspections (→ county’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.