Revenues of territorial self-government units
The revenues of territorial self-government units are: 1) own revenues; 2) general subsidy; 3) targeted subsidies from the state budget. The revenues of territorial self-government units can be: 1) non-repayable funds from foreign sources; 2) funds from the European Union budget; 3) other funds specified in separate regulations.
Own revenues of territorial self-government units
Sources of own revenues of territorial self-government units include, among others: proceeds from taxes, fees, income from the assets of local government units, inheritances, bequests, and donations for local government units, income from financial penalties and fines specified in separate regulations, interest on loans granted by local government units unless separate regulations state otherwise, interest on overdue receivables constituting the income of local government units, interest on financial resources collected in bank accounts unless separate regulations state otherwise, and others. In the understanding of the act, own revenues of territorial self-government units also include shares in the proceeds from personal income tax (PIT) and corporate income tax (CIT).