Struktura wydatków budżetu centralnego i budżetów terenowych na świadczenia społeczne i jej ewolucja w latach 1976-1985

Abstract

The author presents criteria of tasks allocation between the central and the local authorities. The economic reform assumes rationalization of local economy and associates it with a necessity of territorial decentralization of management. The author has performed an analysis of the structure and dynamics of expenditure on socio-cultural purposes from the central budget and local budgets. In the period under study, the highest dynamics was recorded in the share of outlays on social insurance. The expenditure from the central budget on education and social education, on health care and welfare assistance was characterized by its insignificant increase. Meanwhile, a disturbing phenomenon was a downward trend in the share of expenditure on sciences and research. The share of socio-cultural expenditure in local budgets was higher than in the central budget, however also this expenditure in the field of education, social education and health care does not display a marked upward trend. The analysis of division of particular expenditure types between the central and the local authorities revealed a growing share of local budgets in financing education and social education, and a growing share of the central budget in financing health care despite the fact that local budgets carry the burden of subsidies to prices of medicines for persons entitled to such benefits. These tendencies must be considered disturbing and they call for more detailed definition of criteria underlying allocation of tasks between the central and the local authorities.