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Health Resort Block Subsidy as a Source of Economic Revenue for SPA LGU’S

cris.lastimport.scopus2024-09-18T01:30:40Z
dc.abstract.enIn 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.
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorTomasz Wołowiec
dc.contributor.authorOlena Ivashko
dc.contributor.authorŁukasz Wojciechowski
dc.date.accessioned2024-03-22T11:54:16Z
dc.date.available2024-03-22T11:54:16Z
dc.date.issued2022
dc.description.abstract<jats:p>In Article 49 of the Spa Act it is explicitly stated that the spa subsidy is payable 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 division of public resources between the government administration and the self-government 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 Article 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.</jats:p>
dc.identifier.doi10.32084/tkp.5136
dc.identifier.issn2719-7379
dc.identifier.issn1899-7694
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/117
dc.languageen
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofTeka Komisji Prawniczej PAN Oddział w Lublinie
dc.rightsCC-BY
dc.subject.enspa resort government unit
dc.subject.enresort subsidy
dc.subject.enown tasks of LGU’s
dc.titleHealth Resort Block Subsidy as a Source of Economic Revenue for SPA LGU’S
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue2
oaire.citation.volume15