Część oświatowa subwencji ogólnej jako podstawowe źródło finansowania wydatków na oświatę jednostek samorządu terytorialnego w Polsce
The educational component of the general subsidy as the main source of financial funding that local government units have for educational expenditures

Summary/Abstract: Local government units are fully responsible for the organization and financing of the educational system in Poland. The responsibilities of the local authorities extend to the running of both schools and other educational institutions, and are financed by a uniform system of educational component of the general subsidy. The purpose of this article is to present the formula that is used to determine the distribution of the general subsidy as the main measure of financing education, as well as to analyse the educational component of the general subsidy within the overall revenue budget of each local government unit. The current formula that is used to determine the distribution of the general subsidy, presented in the form of mathematical formula, is the result of a complex process. The presented data show that the educational part of the general subsidy is very important for local government budgets and establishes the framework for freedom and liquidity of local governments.

• Details
• Contents