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

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.