Opłata za wydanie zezwolenia na sprzedaż alkoholu jako źródło finansowania profilaktyki alkoholizmu
The fee for issuing a permit to sell alcohol as a source of funding for the prevention of alcoholism

Summary/Abstract: The article refers to current and relevant issues in the context of public funding of addiction prevention. The issue of upbringing in sobriety and alcoholism counteracting constitutes a vital task of local public administration in the social dimension. These actions require appropriate financing instruments, as well as level of funding relevant to the needs. The aim of the article is to define the role of the fee for issuing a permit to sell alcohol as the basic source of funding for the activities of local governments in the alcoholism counteracting and the assessment of the level of funding for these activities. The article analyses the fee for issuing a permit to sell alcohol as general revenue, indicating their different meanings depending on the level of local government (municipality - county town - voivodeship). The level of spending was also analyzed, with an indication of the main directions of this expenditure in the area of addiction prevention.

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