Dochody publicznoprawne jako źródło finansowania zadań gminy – zagadnienia teoretyczne

Revenue public law as a source of financing municipalities tasks – theoretical issues

Abstrakt

Since 1989, Polish public administration works within three levels of local government units. Commune is the smallest unit, however it seems to be the most efficient in tasks realization and in
satisfying local citizens needs. Each local government has got its task for realization and the catalogue of them is still open. Thus, the scientist try to define and group them into individual categories. The same process may be noticed during analysis of commune revenue. The aim of this article is to present legal and literature interpretation of commune tasks and its public-law revenues. The paper shows theoretical context of analysed issues.