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  • PUBLIC FINANCE
    • EXPENDITURE OF GMINAS AND CITIES WITH POWIAT STATUS BUDGETS
    • EXPENDITURE OF POWIATS BUDGETS
    • EXPENDITURE OF VOIVODSHIPS BUDGETS
    • REVENUE AND EXPENDITURE OF LOCAL SELF-GOVERNMENT ENTITIES BUDGETS - INDICATORS
    • REVENUE OF GMINAS AND CITIES WITH POWIAT STATUS BUDGETS
      • Division 756 Income from legal persons, from individuals and other entities without legal personality, and expenses associated with their collecting
      • General subvention
      • Grants
      • Own revenue of gmina budgets
      • Revenue for the financing and co-financing of EU programs and projects
      • Revenue from property
      • Revenue per capita
      • Revenue received in chapters ***78 - Removing the effects of natural disasters
      • Revenue total by division
      • Revenue, total
    • REVENUE OF POWIATS BUDGETS
    • REVENUE OF VOIVODSHIPS BUDGETS
    • ARCHIVAL DATA
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Category
PUBLIC FINANCE
Group
REVENUE OF GMINAS AND CITIES WITH POWIAT STATUS BUDGETS
Subgroup
Own revenue of gmina budgets
Years
1995-2017
Data accessibility level
Gminas (NTS-5)
  • Category description
    Revenue and expenditure of the budgets of local governments units are grouped in accordance with the provisions set forth in the Act on Public Finances, i.e. they are grouped into divisions and chapters - defining types of activity, and into paragraphs - defining types of revenue or expenditure; the presented data, divided into divisions, chapters and paragraphs, were compiled in accordance with the detailed classification of budget revenue and expenditure, specified by the Minister of Finance in ubsequent decrees adopted in the period of 1995-2014. For the years 1995-2005 data is presented exact to 1 zl.
  • Group description
    For rural/urban gminas, one report is produced; there is no separate information available for the urban part and the rural part of rural/urban gminas. Files contain data about gmina budgets and gminas-cities with powiat status.
  • Subgroup description
    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.