FINANCING OF THE EDUCATION IN THE COMMUNES IN POLAND
FINANCING OF THE EDUCATION IN THE COMMUNES IN POLAND

Summary/Abstract: The paper aims at characterizing of financing of the education in the communes in Poland. This especially concerns the functioning of the primary and lower secondary school, which are managed by the local authorities there. First and foremost, the author presents various approaches in the field of financing of the education and some statistics of the OECD countries. Then, it is shown the creation of the actual system of the financing of the primary and lower secondary schools and the other activities. Therefore, some major financial ratios concerning the revenues and the expenditures are analysed. In the article, it is especially examined the conditions of an educational subsidy, which is the major source of financing of the education and upbringing in Poland. These state budget funds are calculated individually for each type of the commune. Nevertheless, some irregularities in this field are appeared, that are presented in the paper.

• Details
• Contents