Opłaty za usługi i dochody własne jako źródło finansowania wybranych zadań w miastach wojewódzkich w Polsce
User charges and own-source revenues as sources of financing selected tasks in voivodeship cities in Poland

Summary/Abstract: The aim of this article is to determine the degree of self-financing of selected tasks of voivodeship cities in Poland with the use of user charges and own-source revenues associated with these tasks. In order to conduct research on cities an original matrix of selffinancing with a use of user charges and own-source revenues has been built. It has been shown that despite a significant increase in revenue from user charges for services, this source of revenues does not generate sufficient resources to fund these services or goods. The high rate of self-financing with a use of user charges is achieved only in the case of housing management, and taking into account other own-source revenues, also in case of nursing homes, land and real estate and public roads.

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