Ustrojowa regulacja daninowych dochodów własnych gmin
Fundamental regulation of the tax own income of communes

Summary/Abstract: The decentralization of public administration, also involving the decentralization of public finances, has forced the creation of legal solutions for the distribution of public income. The state had to equip local self-government units with a revenue system that would enable them to carry out all publicly related tasks. The distribution of public revenues is made under conditions of limited availability, it is crucial to establish a boundary between those that constitute state revenue and those which are the income of a local government unit. The subject matter of the discussion is above all to determine whether the systemic rules of division of these incomes have been applied in the law.

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