The purpose of the article is to specify the interdependencies between the absorption of EU funds and the changes in socio-economic development. The research was conducted on subregional level in three stages. At the first stage, the level of development of 380 districts in Poland was specified. At the second stage, the differentiation in EU fund absorption in those districts was shown. At the third stage, the interdependencies between the size of the absorption and the changes in the level of development in the arrangement of factors of the said development based on the analysis of regression was specified.
Purpose: The purpose of this article is to conduct an analysis of spatial differentiation of the EU fund absorption of the programming period of 2007-2013 as well as the period of 2014- 2020 in its regional dimension, i.e. at the level of 380 districts in Poland. The article attempts to test a hypothesis according to which in Poland there exist significant spatial variations in using European funds. Design/methodology/approach: In order to specify the level of the socio-economic development of districts, the Hellwig method has been used, by means of which a synthetic measure of development has been construed. Moreover, the compilation has examined the correlation between the discrepancies between the socio-economic level in respective districts and the amount of the community funds used in specific regions. Findings: Based on the research conducted in this paper, one may conclude that the absorption of EU funds stemming from structural funds as well as the cohesion fund is highly spatially varied. In Poland, from the standpoint of districts, there are significant spatial discrepancies in the use of EU funds of the 2007-2013 as well as 2014-2020 financial perspective. Research limitations/implications: In the future, research can be extended to other countries. The research limitation may be, however, the availability of empirical data. Social implications: The results of the research may prove useful in the planning and redistribution of EU funds by central and local government in the new financial perspective 2021-2027 in Poland. Originality/value The article presents a new approach to research on the spatial differentiation of the absorption of EU funds using the Hellwig method and the relationship between the absorption of these funds and the change in the level of socio-economic development.
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