Źródła dochodów własnych samorządu województwa w świetle ich samodzielności dochodowej na przykładzie województwa zachodniopomorskiego
Sources of Own Incomes of Regional Government in the Light of Their Income Independence on the Example of West Pomeranian Voivodeship

Summary/Abstract: The authors present the essence of taxing powers and independence of the revenue. Taxation power of the government of the voivodeship was analyzed and the sources of income of the local government were pointed out. The aim of the discussion is to indicate the position in the structure of own revenues from tax incomes. Based on studies, the article pointed out the lack of taxing power in generating own revenues of voivodeships, and dependence on the degree of individual’s own income which represents own revenues.

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