Local Authorities’ Funds as Sources of Revenues of the Metropolitan Association

Abstract

The objective of the study is to analyse and evaluate the legislation in force governing the sources of revenues of metropolitan associations. The statutory catalogue of the sources of revenues of metropolitan associations includes funds derived from local authorities that, to a limited extent, may be influenced by the bodies of metropolitan associations or the bodies of member municipalities. In the course of research, with the application of the dogmatic-legal method supplemented with an empirical-analytic method, the following hypothesis has been verified: a potential lack of relevance of funds, in static terms, with respect to the scope of public tasks of metropolitan associations as provided for by the Act may be adjusted jointly by their bodies and their members. The principles of the amounts and collection of subscriptions from the municipalities in the Górnośląsko (Upper-Silesian)-Zagłębiowska Metropolis, the proportion of personal-income tax receipts from natural persons residing within said municipalities, and the procedure under which subsidies are made from municipality budgets to metropolitan association budgets have been presented. It has been determined that the main source of revenues is the proceeds of personal-income tax. Subscriptions have been found to be of supplementary importance, whereas subsidies from municipality budgets have not been recorded.