Financial sanctions in the structure of community income

Abstract

One of the own revenues of local government units are financial sanctions. The analysis of the powers of local self-government authorities with regard to the assessment and collection of these revenues leads to the conclusion that they are much smaller than any other own revenues. The names of these sanctions in practice vary significantly and are scattered in different legal acts. This applies both to the rules regarding construction of this revenue and to the regulations governing the procedure. Therefore, it would appear to be particularly important to unify the application of legal regulations concerning these incomes.