Abstract:

There are big differences in the political, financial and administrative organization of education in Europe. As part of the administration of schools and school facilities, the conditions for the performance of the educational process, including the provision of premises, material and technical support, catering, and last but not least, financing are provided by the founder.

Regional education consists of primary and secondary education. The financing of this type of education is determined by individual countries on the basis of their own legislation. In the conditions of Slovak Republic, the financing of this type of education represent the combination of financial funds. Schools and school facilities use financial funds allocated from the state budget to finance wage expenditures, to finance operations, to modernize teaching aids, special teaching aids and compensatory aids, and to deal with emergencies. The second source of funding is financial resources from the founders - local and regional self-government. To a small extent, schools are also able to generate their own incomes, especially from business activities.

The aim of the paper is to analyze government spending on primary and secondary education not only at the level of Slovak Republic, but also at the level of the V4 countries. In the article, we evaluate the volume of public expenditure in these EU countries for these levels of education as a share of these expenditures in GDP. At the same time, we analyze in the time series using mathematical - statistical methods expenditures directed from the state budget to provide primary and secondary education in the conditions of Slovakia. The analysis showed that the financing of primary and secondary education in Slovak Republic is based on the normative principle by the state, which in practice means that schools are financed according to the number of students and the personnel and economic demands of the educational process.

Keywords:

Primary education, secondary education, financing of education.