Subwencja ogólna jako instrument wsparcia transferowego samorządu gminnego
General subsidy as an instrument for transfer support of local government)

Summary/Abstract: Income of local government units includes own revenue and transfers from the state budget in the form of general subsidies and targeted subsidies. Transfers are complementary income. A general subsidy unrelated to specific tasks carried out by the local government constitutes permanent support. This study contains an analysis of the essence and relevance, taking into account the current mechanism for determining the size of individual parts of the general subsidy for municipalities. Based on regulatory sources and published reports from the Ministry of Finance, the functioning of the subsidy instrument was reviewed in 2011– 2016. The analysis of statistical data confirmed the key role of the educational component on the other hand, pointing to an ever smaller number of municipalities entitled to use the compensatory part and the balancing one.

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