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There is no doubt that the monuments are an important element of regional physical infrastructure, which are no longer seen as cost prohibitive souvenir previous eras, but may be an important factor in economic development. If monuments could play an important role in local development, their conservation and status must be steadily improving. And in this area there are necessary to incur expenditure on the renewal and protection within the framework of activities related to culture. The National Strategy for the Development of Culture indicates a very low expenditure on culture (Chapter 921) in Poland, which in comparison to other EU countries were about 9 times lower than in Denmark, 7.5 times lower than in France, four times smaller than Germany. This situation is even less favorable looking at the level of local government, including municipalities. Expenditure municipalities for the maintenance and protection of monuments should contribute to improve the preservation of cultural heritage. Therefore, the aim of this article is the analysis of public expenditure on renewal of monuments, made at the municipal level in Poland between 2001 and 2011 Particular attention was paid to the period of economic slowdown in the country, ie. after 2009, to confirm the hypothesis that economic growth affects the amount of expenditure on renewal of monuments in Poland at the municipal level. The article is divided into three parts. The first concerns the theoretical issues related to the impact of economic growth on the level and structure of public expenditure for purposes connected with the renewal of the national heritage and, consequently affecting the condition of the monuments themselves. The second part is an analysis of the level and structure of expenditure of municipalities in Poland for these purposes, with reference to the economic growth and the number of monuments. In the third part, a comparison between the situation in the study area in different regions of Poland in 2004 and 2011. Translated by Katarzyna Kubiszewska
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