The aim of this article was to present the essence of the public finance at the voivodship level. There was an assessment of the changes in the budget of podkarpackie voivodship performed in years 2002—2004. The income structure and its level expressed in income per capita was shown. The structure of the budget expenditures was also presented. The empirical data diagnosing the financial economy of Podkarpacie's budget was compiled in tables and graphs with adequate parameters referring to the average values for Poland.
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