Own revenue of gmina budgets

In the years 1995-1998, own revenue of gminas did not include revenue from the share in receipts from taxes that constitute government budget revenue i.e. personal income tax (par. 15), nor corporate income tax (par. 16). In those years a different territorial and administrative division was in place (gmina self-government and 49 voivodships). The 1999 reform introduced a 3-tier territorial and administrative division of the country and as a result created the following self-governments: gmina, powiat and voivodship for each of the 16 voivodships. In addition, self-government for cities with powiat status was created. The structure of revenue of territorial self-government entities was also changed in 1999. Own revenue now includes revenue from the share in receipts from taxes that constitute government budget revenue.