摘要：Sport,more widely physical culture,has a positive impact on human health. Therefore,support of physical activity remains within the well-understood interest of the state and local government units. In Poland it is a statutory duty of particular units. The aim of the paper is to evaluate the level of engagement of particular types of local government in Poland in performance of tasks regarding physical culture and tourism on the basis of budget expenditures incurred by local governments for this aim. The paper verifies the following hypothesis: H1: Among all local government units,municipalities are the most engaged in financing physical culture. The results of the study indicate that physical culture is supported by different local government units on a different level. This burden lies mainly with municipalities,i.e. the smallest units which in theory know best the needs of their inhabitants. Such solution is reasonable as local authorities know the age structure of their communities as well as their immediate needs. The results of the study show that urban municipalities invest evidently more in physical culture than small rural municipalities. The disproportions are significant and particularly visible in numbers representing the mean value of expenditures on physical culture per one inhabitant of local government unit. The presented differences did not change in the period of time analysed in this paper (2015-2019). Undoubtedly,increased investments in physical culture result in better health of the inhabitants who are taxpayers,which in the future will result in greater income and lower expenditures of particular units. Investment in physical culture may be also understood as investment in self-development of local government units,and money saved in this way cannot be regarded as savings,but as waste.
关键词：financing;physical culture;sport;budget;local government units;municipality
