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Financial Aspects of National Parks in Poland

cris.virtual.author-orcid0000-0001-6653-2745
cris.virtual.author-orcid0000-0001-7863-2217
cris.virtual.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtual.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtual.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtual.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.author-orcid7c45a040-8c54-45e5-8233-e32efdedea8e
cris.virtualsource.author-orcided499d7e-a593-4326-b8d7-f41184486c00
cris.virtualsource.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.author-orcid#PLACEHOLDER_PARENT_METADATA_VALUE#
dc.abstract.enPurpose: 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.
dc.affiliationWydział Ekonomiczny
dc.affiliation.instituteKatedra Prawa i Organizacji Przedsiębiorstw w Agrobiznesie
dc.contributor.authorSikora, Jan
dc.contributor.authorUglis, Jarosław
dc.contributor.authorJęczmyk, Anna
dc.contributor.authorŁuniewski, Stanisław
dc.contributor.authorJalinik, Mikołaj
dc.contributor.authorWartecka-Ważynska, Agnieszka
dc.date.access2024-11-14
dc.date.accessioned2024-11-14T11:00:19Z
dc.date.available2024-11-14T11:00:19Z
dc.date.issued2024
dc.description.bibliographyil., bibliogr.
dc.description.financepublication_nocost
dc.description.financecost0,00
dc.description.number4
dc.description.points100
dc.description.versionfinal_published
dc.description.volume27
dc.identifier.doi10.35808/ersj/3520
dc.identifier.issn1108-2976
dc.identifier.urihttps://sciencerep.up.poznan.pl/handle/item/2014
dc.identifier.weblinkhttps://ersj.eu/journal/3520
dc.languageen
dc.relation.ispartofEuropean Research Studies Journal
dc.relation.pages325-345
dc.rightsCC-BY
dc.sciencecloudsend
dc.share.typeOPEN_JOURNAL
dc.subject.ennature protection
dc.subject.ennational parks
dc.subject.enrevenue
dc.subject.encosts
dc.subject.enfinancial result
dc.subject.enPoland
dc.titleFinancial Aspects of National Parks in Poland
dc.typeJournalArticle
dspace.entity.typePublication
oaire.citation.issueIssue 4
oaire.citation.volumeXXVIΙ