Analiza znaczenia wydatków oświatowych w zależności od kategorii jednostki samorządu terytorialnego
An Analysis of the Significance of Educational Expenditures by Type of Local Government Unit

Summary/Abstract: Tasks in education are among the most important local government units (SGU) perform. Their importance arises both from the role that education plays in the development of individuals and entire societies, and from the level of expenditures incurred by local governments to perform them. The article presents arguments justifying the need for state activity in the financing of education, as well as a characterisation of educational tasks of local government units, and the analysis of educational expenditures of individual SGUs. In addition, the empirical distributions of the share of educational expenditures in total expenditures, conditional on the category of local government units, and on that of years, are analysed. For this purpose, basic descriptive statistics for conditional distributions in relation to categories (types of SGUs and commune types) were determined in subsequent years. In addition, a cartogram was constructed for the assessment of the spatial variation of the analysed value for communes. The analysis of the share of educational expenditures in total expenditures in 2012–2016 indicates that the distribution of the variable analysed depends on the type of local government unit that is involved, but it does not show significant differences in particular years within the period analysed. In addition, research also indicates that the spatial distribution of the share of educational expenditure in total expenditure for communes shows spatial patterns.

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