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The functioning of the local government in Poland is based on the principle of subsidiarity. This means that the higher levels of local government (poviat or voivodeship) should only act is the commune and its authorities are not able to effectively carry out its functions.

The Constitution indicatesto indicateindicates that the local government units fulfills the so‑called direct responsibilitiesdirect responsibilitiesdirect responsibilities, i.e. public tasks which are supposed to meet the needs of the local community. In addition, on the basis of a statute, the local government may be commissionedto commissioncommissioned to perform other public tasks, if it is justified by the needs of the state. Those delegated tasks (allocated duties)delegated tasks (allocated duties)delegated tasks (allocated duties) include for example keeping the Register of Business ActivityRegister of Business ActivityRegister of Business Activity or issuingto issueissuing identity cards. They are performed at the expense ofat the expense ofat the expense of the state budget and under the control of government administration.

Comparing the competences of the commune and the poviat shows that there are areas in which both local government units perform their tasks. Education is one of them. In practice, the division of tasks is simple: the commune authorities run kindergartens and primary schools, and the poviats - the secondary schools. On the other hand, cities with poviat rights perform tasks of both the commune and the poviat. This means that in the case of education cities with poviat rights run all three types of educational institutions.

The most important task of the voivodeship local government is to define the voivodeship development strategy. Such a document should serve the development of national, civic and cultural consciousness as well as the strengthening of the local identity of the inhabitants. It should stimulateto stimulatestimulate the activity, competitiveness and economic innovativeness, help protect the cultural and natural environment and ensure the spatial order of the voivodeship. Additionally, the voivodeship local government carries out the regional development policy, which can be co‑financed from the state and the European Union budgets, as well as other international sources.

Apart from that, the voivodeship local government performs tasks in areas belonging to communes and poviats basing of the principle of subsidiarity.

The Constitution sets out the basic rules for financing of the local governments activities:

• providing the local governments with a share in public revenues adequatelyadequatelyadequately to the duties assigned to them;

• indication of the basic sources of income of the local governments in the form of their own revenuesrevenuerevenues, general subsidies and specific grants from the state budget;

• granting the right to determine the amount of taxes and local feeslocal feelocal fees to the local governments;

• linking the alterationsalterationalterations to the scope of duties of local government units with appropriateappropriateappropriate changes in the distribution of public revenues.

The most important commune’s own revenues are:

• local tax revenues,

• local fees revenues,

• share in income taxes constituting state budget income,

• income from the commune’s property.

Another source of income for local government units is the so‑called general subsidy, coming from the state budget.

Local governments may also receive specific grants, designated for financing the duties allocated to the local government by the statutes or co‑financing of investments and programs implemented with the financial support of the European funds.

Keywords

territorial division, (rural) gmina (commune), municipality, (rural) poviat, voivodeship, decentralization, collegial, city with poviat rights (urban poviat), commune/town/city/poviat council, voivodeship sejmik, village/town mayor, voit, president of the city, poviat/voivodeship board, voivode, subsidiarity, own revenues, general subsidies, special grants

Glossary