摘要:In this article we try to answer the question whether there is a relationship between the development of sport and the affluence of Polish society. Previous research (Müller-Frączek,2020),which we conducted at the NUTS 2 level,did not show a strong relationship between the two phenomena,but showed an interesting trend in time. In this study,we considered the same period 2012-2018,but smaller spatial units (NUTS 4 regions called poviats). They were more homogeneous from the point of view of sport development. Due to the lack of other data,we focused on institutional sports related to sports clubs. We selected four indicators representing different aspects of sport. We used them to built the composite indicator (or synthetic variable). Thus,we achieved an intermediate goal,we constructed a synthetic measure of the institutional sport development in Polish poviats. This measure may be useful in issues other than those discussed in this article. We decided that all considered aspects of sport development are equally important,therefore we chose the Mazziotto-Pareto Index to aggregate indicators. There is a penalty for variable imbalance in this method. On the other hand,we represented the affluence of society with only one indicator,i.e. own revenue of NUTS 5 budgets per capita aggregated to the poviat level. The analysis did not show a correlation between the synthetic variable representing the development of sport and the indicator representing the affluence of society. Moreover,the trend over time at the NUTS 4 level was different than in the study carried out with the same method at the NUTS 2 level. After confronting the results with the previous ones,we rejected the initial hypothesis that the increase in the affluence of Polish society influences the development of institutional sport.