Controversy over the Algorithm of Distribution of the School Education Component of the General Subvention
Controversy over the Algorithm of Distribution of the School Education Component of the General Subvention
Author(s): Iwona KowalskaSubject(s): Economy, Accounting - Business Administration
Published by: Instytut Naukowo-Wydawniczy SPATIUM Sp. z o.o.
Keywords: finance;subvention;education;local self-govemment;
Summary/Abstract: The school education component of the general subvention is the transfer of funds from the state budget to local self-government units in order to supplement their own income. The algorithm for the distribution of these funds, annually established by the Minister of National Education, creates legal and financial controversy in local self-government environment. The calculations based purely on algorithmic distribution of available public funds seem to be an inadequate form of financial planning especially when confronted with the development of finance as a discipline. Therefore, the aim of this article is to assess the construction of the algorithm for the distribution of the school education component of the general subvention with regard to three aspects, which have not been widely discussed:
Journal: Central European Review of Economics & Finance
- Issue Year: 20/2017
- Issue No: 4
- Page Range: 17-34
- Page Count: 18
- Language: English