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The aim of the article is to discuss issues related to the development of tourism in the context of the possibility of financial support available from cohesion policy funds in the current financial perspective for the years 2014-2020. The particular attention was paid to the multifaceted nature of modern tourism and the directions of changes in the use of Eeropean Union funds, referring to the completed programming period 2007-2013. An attempt was also made to indicate the significance of tourism in the section of the national economy of Poland and in the European Union, concentrating on its interdisciplinary character. Characteristics of cohesion policy, its goals and principles of functioning were made. The article is of a review nature, which means that the authors’ own materials and empirical material from the literature of the subject were used. The figures were obtained from reports published by the Chancellery of the Prime Minister of the Council of Ministers. It was found out that the amount of allocated funds for cohesion policy among all European Union countries in 2014-2020 is the highest for Poland and amounts to EUR 72.9 billion. There is an increase in the amount of funds allocated from the European Union to Poland, compared to the amount of allocated funds in the 2007-2013 perspective. It was also pointed out that the cohesion policy instruments mentioned above only indirectly contribute to the development of tourism, as the financing for 2014-2020 lacks programs and activities entirely dedicated to tourism.


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