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RESEARCH PRODUCT

Spatial Differences in the Expenses Incurred by Units of Local Governments on Physical Culture in Poland in 2017

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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 selfsufficient 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 subventions from public means. In this paper, using the background of characteristics related to legal aspects of financing physical culture by local government, which is based on subsidies, the author presents differences in expenses from local governments’ budgets on tasks pertaining to physical culture (Section 926 of the budgetary classification), with special taking into account the subventions which constitute them. The research was conducted in the division into two main research areas: (1) spatial differences in the total expenses borne by communes on physical culture in 2017 (including subsidies) in the regional framework (division into 16 provinces) and (2) interdependence between the level of subvention-related expenditure incurred by the commune and selected variables. The basic tools of descriptive statistics and examination 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. A strong correlation was also found between total subvention-based expenses by communes and the level of the socioeconomic development of provinces and the number of people practicing sports in clubs and the low financial condition of the communes.