Education Financing: Explaining the Expenditure Concentration Gap between the State and Local Governments in Poland 2008-2019

Purpose: The aim of this article is to explain the differences between educational expenses municipalities and cities in Poland subvention received by them from state budget, particular scale violation actual their original structure as a result aggregated decisions local authorities. Design/Methodology/Approach: concentration degree expenditure streams using Herfindahl-Hirschman Index (HHI), for 2008-2019 database Local Data Bank Central Statistical Office has been used. Findings: was universal (nationwide), which evidenced low its all studied groups entities, highest HHI values were recorded with county rights terms on subsidies, property expenses, materials services, well total higher these expenditures measured results uncoordinated financial authorities concerning education, disturbing character nationwide aggregate observed. Recommendations: There need systemic actions central reduce level imbalance financing education governments. Practical Implications: empirical identification determinants starting point discussion responsibility Poland. Originality/Value: To estimate gap entities under study, governments, cities.