Udziały we wpływach z opłat produktowych jako źródło dochodów samorządu województwa
Shares in revenues from product charges as a source of voivodeship self-government incomes

Summary/Abstract: The aim of the study is to analyse the normative material in terms of voivodeship self-government competence to exercise the levying power in relation to shares in revenues from product charges, the implementation of which is carried out in connection with the marketing of goods harmful to the environment (e.g. batteries, car batteries, plastic packaging). The findings allow us to conclude that the said power is of a limited nature and in principle the legislator did not execute the instruction contained in the provisions of the Constitution of the Republic of Poland. The special role in the administration and collection of product charges falls to the marshal of the voivodeship who serves as a quasi tax authority in this regard. Shares in revenues from specific product charges have been differentiated and constitute between 0.5% and 50% of the revenues. A voivodeship self-government cannot freely use the revenues because the legislator strongly defined purposes for which the revenues can be used, for example, to cover the cost of recovery of receivables form product charges and the administrative maintenance of their system, or to fund public education campaigns. Taking into account this aspect it can be stated that shares of a voivodeship self-government in revenues from product charges are similar in nature to earmarked subsidies received from the state budget.

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