Znaczenie subwencji oświatowej w finansowaniu zadań oświatowych w gminach
The Significance of Educational Subsidy in the Financing of Educational Tasks in Communes

Summary/Abstract: Purpose – The aim of the article is to present the significance of educational subsidy in the financing of educational tasks in the communes in Poland Design/methodology/approach – The article analyses the literature and legal acts as well as the indicators that characterize the significance of discussed budget categories. In order to determine the level of these indicators, the author took advantage of the Local Data Bank. Findings – It is presented the evolution of the educational subsidy in the communes (without cities with county status) against the background of the spending on educational tasks. Certain irregularities of the determination of the subsidy, which may result from insufficient funds for financing the education and the educational care in the communes, were indicated. Originality/value – Determinants of the significance of the educational subsidy against the background of the spending on educational tasks, which are realized by the communes in Poland, were identified. Hence, the research might be applied in the process of making modifications in financing of the education in Poland, either as a benchmark in assessing this issue in a commune.

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