Constitutional Conditions of Financial Correctional Mechanism for SelfGovernment Voivodeships

Abstract

Correctional and compensatory mechanism that complements own revenues as the main source of financing own tasks and allowing correction of unequal, on a country scale, distribution of potential of self-government’s own revenues, is an element of the system of selfgovernment income, including own revenues, general subsidy and grants from the state budget. The elements of this mechanism at the level of self-governing voivodeships are voivodeships’ contributions that gain a high level of own incomes from taxes and regional part of subsidy that is financed by the contributions. Fulfillment of the duty of making contributions limits autonomy of disposing own revenues by the self-government of the voivodeship. It is noteworthy, then, that shifting of financial resources between units of self-government of the same level, which is allowed by correctional and compensatory mechanism, is justified by such values and principles that are base to legal system and expressed in Constitution as justice, subsidiarity and solidarity. They cannot therefore be put aside when assessing legal regulation of voivodeship’s self-government income system.