Involvement of cities with county rights in financing tasks pertaining to physical culture

Maja Krasucka
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Abstract

 Units of local governments in Poland are responsible for running actions in the sphere of physical culture. The growing number of people practicing sports, as well as social and rearing aspects related to sports exert an influence on the activity of sports clubs and social organizations which promote physical culture. While only some sports organizations are self-sufficient economically, most of them must rely on public support. In Poland, like in the majority of European countries, one of the main sources of financing are public grants. Cities with county rights (CCRs), being a specific type of commune, undertake tasks of both communes and counties. In the sphere of tasks pertaining to physical culture this can manifest itself by higher budgetary expenses in general, including grants. Local tasks connected with sport are stiffly defined by central regulations only to an insignificant extent. Therefore it is accepted that local governments possess considerable autonomy as regards deciding about allocation of the means assigned for their realization. This concerns also the grant-based expenses. Thus, the aim of the article is to examine whether the scale of expenses borne on physical culture, including local government grants, is dependent on the size of CCRs and on the level of their financial autonomy. In this paper, the author presents differences in expenses from budgets of CCRs on tasks pertaining to physical culture (Section 926 of the budgetary classification), with particular taking account of grants which constitute them. The basic tools of descriptive statistics and study of interdependences were used. A very large spatial difference in the examined variables, both in the regional framework and within the types of communes, was found. The mean interdependence was identified between grant-based expenses and the level of financial autonomy of the cities with county rights.
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推进县域市参与体育财政工作
波兰的地方政府单位负责开展体育领域的活动。越来越多的人从事体育运动,以及与体育有关的社会和养育方面对体育俱乐部和促进体育文化的社会组织的活动产生影响。虽然只有一些体育组织在经济上是自给自足的,但大多数体育组织都必须依靠公众的支持。与大多数欧洲国家一样,波兰的主要资金来源之一是公共赠款。县权市作为一种特殊的公社类型,既承担公社的任务,又承担县的任务。在与体育有关的任务领域,这可以表现为一般较高的预算开支,包括补助金。与体育相关的地方任务仅在微不足道的程度上由中央法规严格定义。因此,人们普遍认为,地方政府在决定如何分配为实现这些目标而分配的资源方面拥有相当大的自主权。这也涉及到基于赠款的费用。因此,本文的目的是研究体育支出的规模,包括地方政府拨款,是否取决于ccr的规模和他们的财政自治水平。在本文中,作者介绍了ccr预算中与体育有关的任务(预算分类第926节)的费用差异,特别是考虑到构成这些任务的补助金。使用了描述性统计和相互依赖性研究的基本工具。在所检查的变量中,无论是在区域框架内还是在公社类型内,都发现了很大的空间差异。确定了补助费用与县自治市财政自治水平之间的平均相互依赖关系。
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