Konsekwencje finansowe dla gmin podwyższenia wieku obowiązku szkolnego
Financial consequences of raised school starting age for communes

Summary/Abstract: Legislative determination of the time frame of compulsory education is an expression of the social contract concerning the general education offered to citizens of a particular country. It is also an expression of approval of legal regulation of financing this segment of social services. In Poland, the financial responsibility for compulsory education falls to local self-governments of communes. Any change in this regard entails financial consequences for local self-governments. The aim of this article is to identify the potential financial consequences for Polish local authorities resulting from the enactment of legislative amendments abolishing compulsory education from 6 years of age and establishing it from the age of 7. In order to meet this objective and in-depth analysis of the content of legislation in the field of local self-government finances and education law has been conducted. The results show negative financial consequences on both the revenue and expenditure of a commune. This situation can ultimately cause imbalance in the sector of local self-government finances.

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