Financial Aspects of National Parks in Poland

Purpose: National parks in Poland and other countries are an important form of protection of natural areas. Their wide-ranging activities aimed not only at the protection of biodiversity but also at the realization of social, educational, scientific, recreational functions require appropriate financing. The purpose of this article is to identify the sources of income, the direction of expenditures and to present the financial results of selected national parks in Poland. Design/Methology/Approach: A methodological principle in empirical scientific research is the principle of triangulation. It indicates the need to use at least three complementary research methods. The method of literature analysis, analysis of empirical secondary materials and the method of statistical analysis were used to write the article. The complementary research methods adopted allow to achieve more objective results from the research conducted. Findings: the research showed that the leading source of funding for national parks in Poland is subsidies from the state budget. The parks also receive financial revenues from their own activities and from support from the public finance sector. A small amount of funding is received by some national parks from the European Union. Among the costs incurred for their activities, the costs of salaries of employees are dominant. Practical Implicatioms: The theoretical analysis of the problem studied and the research results presented in the article has practical value. It can be used in the development of financial strategies and business plans of national parks, and in reducing the negative financial result in a given year. Originality/Value: The article should contribute to a broader consideration of the financial problems of national parks in conservation theory and practice. The issues of revenues, costs, and financial performance of these parks as a social good should complement the content of the subject of nature economics and public finance.