Dochody budżetowe jednostek samorządu terytorialnego z perspektywy absorpcji funduszy unijnych
Budget revenue of local government units from the perspective of the absorption of EU funds

Summary/Abstract: Goal – The article aims to present the specificity of budget revenue of local government units inPoland in the context of obtaining EU funds by these entities in the years 2007-2016.52 Research methodology – In order to achieve the assumed purpose, different research methodswere used. The research procedure involved non-reactive research methods, the method of analysis ofofficial documents as well as the historical and comparative method.The financial situation of local government units can be described trough various aspects,including e.q. the analysis of budget revenue, the examination of budget expenditure, the characteristicsof the budget result and the frequently related issues of municipal debt. Budget revenue shapes theexpenditure possibilities of local government units. A special role is played by their own revenue,which is increased by supplementary revenue, i.e. the general subsidy and total allocations, that makeup the entire budget revenue. Due to having appropriate financial resources, local government units areable to carry out the public tasks assigned to them. Thanks to the availability of EU funds for Poland,the budget revenue of local government units have become an important determinant conditioning theabsorption of financial resources from the European Union budget.Score – Budget revenue is an important element of the financial system of local government units.It affects the ability of local government units to carry out their public tasks because it enables theirfinancing. The analysis shows the specificity of budget revenue of local government units and itsimportant role from the perspective of absorption of financial resources from the European Unionbudget. The collected data proves the involvement of local government units in Poland in the years2007-2016 in the absorption of EU funds.

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