The work addresses the issue of implementing the function of the state in the tourism economy by government and self-government administration institutions. Attention is paid to the scope of the functions of the state carried out in the tourism economy and the multiplicity of entities involved in achieving the objectives in this field. A multi-level and extensive tourism management system as well as the dysfunctionality of the existing structure is presented. The public tourism management system has limited effectiveness and it also carries a risk resulting from the duplication of competencies. On the other hand, despite the high share of the tourism economy in creating economic values, tourism is not sufficiently acknowledged by state authorities that implement tasks in the field of tourism policy. Sources of budget subsidies for tasks in the tourism sphere are very limited. The aim of the study is to identify the current system of managing the tourism economy by public entities in Poland and to indicate the areas that should be subject to improvement.