Encyklopedia Administracji Publicznej MW Pivot Skin

MUNICIPALITY’S INCOME – financial means that are municipality’s own income, coming from the general subsidy and special subsidies from the state budget. The source of mun.i. may also be funds from the EU budget and funds transferred from other sources on the basis of law. Mun.i. have been classified into several groups: tax earnings determined and collected on the basis of separate acts (e.g., real estate tax, agricultural tax, forest tax), earnings from collected fees (e.g. fiscal, market, health resorts), shares in income taxes constituting state budget income, including in tax from natural persons residing within the municipality and income tax from legal persons and organisational units based in the municipality but not having legal personality. Mun.i. are funds from the municipality’s assets and interest on funds accumulated on bank accounts, as well as incomes obtained by their budgetary units and payments from budgetary institutions and auxiliary enterprises of budgetary units of the municipality (→ municipality’s budget) [ M. Chałupczak-Styczeń ].

Literature: A. Borodo, Dochody jednostek samorządu terytorialnego w świetle ustawy z 13.XI. 2003 r, Toruń 2004 ■ A. Hanusz, A. Niezgoda, P. Czerski, Dochody budżetu jednostek samorządu terytorialnego, Warszawa 2009.