<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Decentralisation of public finance in Poland was an important element of changes in the political system of the country. As a result, some tasks of the state were transferred to the local government level. The purpose of this paper is to analyse the budget expenses on cultural tasks incurred by local government units in Poland in the years 2003–2012 and outlines the legal frameworks of the local government financial management in Poland. Using a model based on the double logarithmic function, the author tests a hypothesis, according to which the broadly understood culture might be regarded as a necessity or luxury good, depending on the value of the coefficient of elasticity of the expenses on culture incurred by local government units in relation to the gross regional product.</p></abstract>

Decentralisation of public finance in Poland was an important element of changes in the political system of the country. As a result, some tasks of the state were transferred to the local government level. The purpose of this paper is to analyse the budget expenses on cultural tasks incurred by local government units in Poland in the years 2003–2012 and outlines the legal frameworks of the local government financial management in Poland. Using a model based on the double logarithmic function, the author tests a hypothesis, according to which the broadly understood culture might be regarded as a necessity or luxury good, depending on the value of the coefficient of elasticity of the expenses on culture incurred by local government units in relation to the gross regional product.

Income Elasticity of Culture Expenses in Polish Provinces

University of Lodz, Faculty of Economy and Sociology, Department of Public Finance, Rewolucji 1905 r. no. 39, 90-214 Łódź, Poland

Folia Oeconomica Stetinensia

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Income Elasticity of Culture Expenses in Polish Provinces"}

Decentralisation of public finance in Poland was an important element of changes in the political system of the country. As a result, some tasks of the state...

Income Elasticity of Culture Expenses in Polish Provinces

Published Online: Apr 30, 2016

Page range: 153 - 166

Received: Jun 01, 2015

Accepted: Dec 05, 2015

DOI: https://doi.org/10.1515/foli-2015-0042

Keywords
Gross regional product, culture, cultural goods, double logarithmic function, provinces, expenditures, local finances

© 2015 University of Szczecin

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Income Elasticity of Culture Expenses in Polish Provinces

Published Online: Apr 30, 2016

Page range: 153 - 166

Received: Jun 01, 2015

Accepted: Dec 05, 2015

DOI: https://doi.org/10.1515/foli-2015-0042

KeywordsGross regional product, culture, cultural goods, double logarithmic function, provinces, expenditures, local finances

© 2015 University of Szczecin

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Gross regional product, culture, cultural goods, double logarithmic function, provinces, expenditures, local finances