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Division 756 Income from legal persons, from individuals and other entities without legal personality, and expenses associated with their collecting
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P2915
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| 2005-2023 | Gmina | 7 |
Indicators relating to the number and structure of the population (gender, age group) since 2010 have been recalculated in accordance with the balance sheet prepared on the basis of the results of the National Census 2011. Indicators relating to the number and structure of the population (gender, age group) since 2020 have been recalculated in accordance with the balance sheet prepared on the basis of the results of the National Census 2021.
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Grants
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P2624
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| 1995-2023 | Gmina | 72 |
The components of targeted subsidies do not add up to the total, as a new subsidy items in 2021 "received from the COVID-19 Prevention Fund (i.a. from the Government Local Investment Fund)" and in 2022 "received from the Assistance Fund or other funds for financing or co-financing current tasks in the field of assistance to Ukrainian citizens" has been introduced into the budget classification. Since 2015, the total grants included grants from §§ 205, 625. Targeted grants from the state budget - since 2013 data do not include targeted grants under programs financed with the participation of European funds and the measures referred to in art. 5 section 1 item 3 and section 3 items 5 and 6 of the Act, or payments under the European funds budget (§§ 200 and 620).
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Own revenue of gmina budgets
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P2622
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| 1995-2023 | Gmina | 69 |
In the years 1995-1998, own revenue of gminas did not include revenue from the share in receipts from taxes that constitute government budget revenue i.e. personal income tax (par. 15), nor corporate income tax (par. 16). In those years a different territorial and administrative division was in place (gmina self-government and 49 voivodships). The 1999 reform introduced a 3-tier territorial and administrative division of the country and as a result created the following self-governments: gmina, powiat and voivodship for each of the 16 voivodships. In addition, self-government for cities with powiat status was created. The structure of revenue of territorial self-government entities was also changed in 1999. Own revenue now includes revenue from the share in receipts from taxes that constitute government budget revenue.
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Revenue for the financing and co-financing of EU programs and projects
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P2913
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| 2010-2023 | Gmina | 12 |
As amended by § 1 point 3a and the Regulation of the Minister of Finance dated 1 December 2010 amend Regulation on the detailed classification of revenue, expenditures, income and expense and funds from foreign sources (Journal of Laws No. 235, item. 1546), which came into force on 1 January 2011.
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