Abstract:

In 2018 in Poland the so-called Constitution for Science was introduced, with a number of changes in the Polish higher education [1]. The system of financing the higher education providers involves replacing earmarked grants with a single subsidy which covers all the areas of their activity. The changes have triggered a need to get adapted to new conditions in terms of the operation and management of the school of higher education. The source of the biggest revenues of public higher education providers is the teaching activity (mostly from the state-budget grants as well as tuition fees). Higher education institutions in Poland (next to the grants from the state budget) may collect tuition fees for non-regular studies, retaking specific classes due to unsatisfactory educational results, providing classes not covered by the studies programme, providing classes supplementing educational outcomes indispensable for taking the second-level studies. According to the law, the amount of the fees should not be higher than the costs borne, and to establish them, the education costs calculation must be made.