The Issue of the Adequacy of Educational Subsidies for the Educational Expenses in City Counties

Jarosław Olejniczak


The problem of financing education by local governments and in particular the adequacy of the received funds for the expenditures is not a new issue. Since the beginning of the educational system of subsidies, the scale and the method used in the calculation of the subsidy were open to doubt. With relatively low level of own revenues country, providing further tasks in the process of decentralization to local governments, uses fiscal transfers such as subsidies and grants (mainly related to the performance of tasks assigned and transferred – adequate for the estimated costs). This means that the educational element of general subsidy does not have to be directly correlated with the costs incurred by local governments for the fulfillment of educational tasks. The study juxtaposed the amount of part of the educational subsidies obtained from the state budget in all city counties in Poland in 2007-2015 with selected categories of educational expenses effected in them in the analyzed period. The study used, among others, measures of central tendencies (median, mode, arithmetic mean, quartiles) and measures of dispersion (range). The research has shown that the educational subsidy not only does not guarantee financing of the implementation of educational tasks assigned to the surveyed cities, but even, in most of the units, it does not provide coverage of the cost of employment of teachers. Thus, a question arises whether it is right to apply the existing algorithm as a basis for the allocation of funds for educational activities.
Author Jarosław Olejniczak (ES / DF)
Jarosław Olejniczak,,
- Department of Finance
Publication size in sheets0.5
Book Kocourek Aleš (eds.): Proceedings of the 13th International Conference Liberec Economic Forum 2017, 2017, Technical University of Liberec, ISBN 978-80-7494-349-2, 554 p.
Keywords in Englishdecentralisation, financing education, intergovernmental grants
Languageen angielski
Score (nominal)15
Score sourceconferenceIndex
Publication indicators WoS Citations = 0
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