Janosikowe (Institution of Contributions to the General Subsidy)
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JANOSIKOWE – the colloquial name of a compensatory subsidy transferred to local-government units characterised by a worse financial situation than the national average. This is the so-called mechanism of horizontal redistribution of income of a local-government unit, a tax introduced in 2003 that is calculated from the surplus of the unit’s income in relation to the national average. Payments are compulsory and are made to the state budget by local-government units with higher than average income, they are part of the specific reserve generating the amount of general subsidy – which in turn is transferred in proportion to the needs to the units with income lower than national average. The amount of j. is calculated on the basis of data from previous two years in relation to the current financial year. In the case of municipalities, income from local taxes and earnings from shares in income taxes are taken into account. At the level of counties and voivodships, only the earnings from income tax shares are considered as indicators affecting the amount of j. The compensatory part of the general subsidy financed from the state budget earnings under j. aims to reduce the disproportion of income of local-government units and differences in their economic development [ M. Chałupczak-Styczeń ].
Literature: A. Borodo, Dochody jednostek samorządu terytorialnego w świetle ustawy z 13.XI.2003 r. [Income of local government units in the light of the act from 13.XI. 2003], Toruń 2004 ■ A. Sekuła, System subwencjonowania jednostek samorządu terytorialnego w Polsce: dysfunkcje i pożądane kierunki racjonalizacji [Subsidy system of local government units in Poland: dysfunctions and desirable directions of rationalization], Gdańsk 2016.