SOURCES OF REVENUES OF THE MAIN SELF-MANAGED ADMINISTRATIVE-TERRITORIAL UNITS IN POLAND

Abstract

Three-level territorial division (voivodeships (provinces), powiats (counties or districts), and gminas (communes or municipalities) of Poland presupposes forming revenues of these self-managed units for them to perform their functions on behalf of themselves at their own responsibility. The article considers principles, sources and mechanisms of distribution of revenues as exemplified by gminas in accordance with Polish legal system including tax legislation. The experience of forming revenues of territorial units in connection with the peculiarities of self-management in Poland is of great interest.