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Title:

The concept of the local self-government units own revenues

ORCID:

0000-0002-1168-0991

Subject and Keywords:

local self-government units   municipalities   counties   provinces   own revenues   local self-government units revenues

Description:

Tekst pol., ukr., streszcz. ang.

Abstract:

The Constitution of the Republic of Poland states in Art. 167 paragraph 2 that the revenues of local self-government units shall consist of their own revenues as well as general subsidies and specific grants from the State Budget. The Constitution does not define the concept of own revenues, does not indicate the criteria for determining which revenues of local self-government units should be considered its own and does not list local self-government units own revenues. The Act of 13 November 2003 on revenues of local self-government units regulates the catalogs of revenues of municipalities Art. 4, counties Art. 5 and provinces Art. 6, but also does not regulate the concept of own revenues. The absence of the legal definition of local self-government units own revenues in the Polish legal system is a condition to take in this article dogmatic legal research, with the aim to determine how to understand this concept.

Place of publishing:

L'vìv

Publisher:

L'vìvs'kij nacìnal'nij unìversitet ìmenì Ìvana Franka

Date issued:

2015

Identifier:

ISSN 2082-4939

Source:

PAd P 102216 II

Language:

pol   ukr   eng

Relation:

Wrocławsko-Lwowskie Zeszyty Prawnicze, 2015, 6, s. 331-352

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Vidavnictvo L'vìvs'kogo nacìonalʹnogo unìversitetu ìm. Ìvana Franka

Autor opisu:

WR U/PAdbg