Ocena efektywności podziału subwencji oświatowej dla gmin
The adequacy of the division of education subsidy between local territorial units – an assessment

Summary/Abstract: The analysis presented in this article assesses the fit of the education subvention allocation among the first tier of local governments in Poland (gminas) to the costs of providing education. The first part of the paper describes the weights used in the algorithm that divides the education subvention among gminas, focusing on the changes implemented in 2015. The paper then discusses the consequences resulting from the so-called rural weights, which have a relatively large impact on the allocation of founds. A major part of the paper introduces a measure to determine the inefficiency of the division of fund among gminas. this measure allows a quantitative assessment to be made of the effects of changes introduced to the formula in 2015. Possible corrections of the weights are proposed, which allow the inefficiencies and perverse incentives of local school authorities to be reduced.

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