Analiza struktury budżetu jednostek samorządu terytorialnego ze szczególnym uwzględnieniem dochodów własnych na przykładzie gminy Biłgoraj

Abstract

The local self-government unit’ s budget is an annual plan of incomes and expenses as well as revenues and expenditures of this unit. It is passed in the form of a budget resolution on a budget year, and provides the basis of the financial management. The budget incomes of the local self-government are public founds irreclaimable levying from a business entity and a natural person by the self-government unit, as well as the founds received form the State Budget i.e. subsidies and grants, which may be earmarked as the public expenses and expenditures. The purpose of this article is to analyze the structure and the growth of Biłgoraj community’s own revenues for years 2006–2008, with the particular emphasis on the revenues from the local taxes and charges.