Finansowanie rozwoju turystyki w województwie łódzkim i hrabstwie Oppland (Norwegia)

Abstract

In this paper, the authors determined the specific features of the construction of budgets in Poland and Norway and showed areas of tourism occurrence in the budget classifications of both countries. Then, thoroughly analysed the expenditures made by municipalities and counties of the Lodz region, booked in the financial accounts which content was strongly connected with tourism. Authors had focused on direct relationship, as well as indirect effects on the development of tourism through promotion, development of culture and sport. The obtained results were compared with corresponding values observed in the Norwegian county of Oppland and its municipalities.