Health Resort Block Subsidy as a Source of Economic Revenue for SPA LGU’S
Ładowanie...
Data
2022
Inny tytuł
Typ
Artykuł recenzyjny
Redaktor
dc.contributor.advisor
Dyscyplina PBN
Ekonomia i finanse
Czasopismo lub seria
Teka Komisji Prawniczej PAN Oddział w Lublinie
ISSN
2719-7379
1899-7694
1899-7694
ISBN
DOI
10.32084/tkp.5136
Strona internetowa
Wydawca
Wydawca
Wydanie
Numer
Strony od-do
Tytuł monografii
item.page.defence
Tytuł tomu
Opis
Rodzaj licencji
Abstrakt (en)
In Article 49 of the Spa Act it is explicitly stated that the spa subsidy is pay-able to the municipality which performs the tasks defined in Article 46 of that Act. It should be agreed here that the spa subsidy not only fulfils the function of financing own tasks, but also contains an incentive function, which from the point of view of the di-vision of public resources between the government administration and the self-gov-ernment administration is a secondary function. Therefore, if so, it should not limit the function of task financing. Moreover, it should be pointed out that a subsidy from the state budget is not an appropriate form of financing own tasks, which is commonly pointed out in the literature. Despite those reservations, the Health Resort Act in Ar-ticle 49 clearly defines this type of income of the health resort community earmarked for financing of tasks mentioned in Article 46 of the Health Resort Act as a subsidy.