Financing the development of tourism in the Łódź Voivodeship and Oppland county (Norway)
Financing the development of tourism in the Łódź Voivodeship and Oppland county (Norway)

Summary/Abstract: The main objective of the study is deep characteristics of tourism development expenditure disclosed in the budgets of local government units (hereinafter: LGUs) in Łódź voivodeship and in the Norwegian county of Oppland. The implementation of the above-mentioned goal required prior characterization and comparison of the construction principles of budgets in Poland and Norway. It was also necessary to determine the place of spending on tourism in the structure of Polish and Norwegian LGU budgets. By comparing the financing of tourism development by LGUs of Łódź voivodeship and Norwegian Oppland, the authors have encountered the issue of the various structures of local government budgets, including the different treatment of expenditure on the development of tourism in the budgets of local governments. These problems have been widely discussed in the first part of this work. The rest of the study is devoted to the discussion of expenditure on the development of tourism in the municipalities and communes of Łódź voivodeship. They were compared with the expenditures of Oppland County and the expenses of the municipalities included in the commune.

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