FUNDUSZE EUROPEJSKIE JAKO INSTRUMENT ROZWOJU SEKTORA TURYSTYCZNEGO W WOJEWÓDZTWIE PODLASKIM

The control system in tourism is based on diverse set of control tools. An important tool is funding assigned to infrastructure investment. Such funds affect the potential to increase tourism, its diversification both in quantity and in quality. The most important financial instrument in terms of the amount of resources and its availability for local enterprises is the European Regional Development Fund. This article aims to evaluate the effectiveness of the implementation of this instrument in the Podlaskie Province. This article also analyzes the level of absorption of the European Regional Development Fund investment resources in Podlaskie Province. The assessment of the level of absorption is the rate of investment spending per capita of population and expenditures related to the number of tourist arrivals to the region. In addition, this dissertation analyzes the policies of the Podlaskie Province Marshal’s Office in the area of controlling the European Regional Development Fund and the activity and interest of organizations working in the field of tourism in the implementation of that instrument. The article also determines the relationship of regional policy objectives with the level of absorption of the tourist organizations and its infl uence on the tourist potential of the province.