Zróżnicowane podejście koncepcyjne do modelu systemu finansów oświatowych w Polsce

Abstract

Since 2016 changes in the system of education in Poland have been planned. These changes cannot be effectively implemented without appropriate changes in the public finance system. The organisation and funding of education in Poland is in vast majority executed by local government units which are responsible for the quality and scope of education services provided in a given area. Therefore, the problem of education funding is of interest to many environments. The plans of the education system reform have generated even bigger interest in these issues. The aim of this article is to assess the proposed changes in the system of education funding with regard to the concepts put forward by the representatives of three bodies: the government, local governments and citizens. The analysis included the assessment of the scope of the changes in the education funding system, sources of funding for these changes and their economic outcomes. The analysis has shown that the proposals regarding changes in funding educational tasks by local government units put forward by the government and citizens do not indicate either the procedure for implementing the expected changes or the source of funding for them, while the prospective economic outcome of the proposed changes is only included in the concepts proposed by local governments. Consequently, this situation is not conducive to developing a coherent model of funding educational tasks in Poland with the reform of the system of education in progress.