Published : 2016-10-30

Special-purpose (Earmarked) Funds in the Public Finance Sector - An Evolution of the System

Jolanta Szołno-Koguc



Abstract

Public finance is organised into budgetary institutions, as well as, off-budgetary or para-budgetary economic forms. Budgetary economy, which is frequently contrasted with the formula of budget-based management of public funds, ranks among the latter group. The discussion has been on for a long time now, among theoreticians and practitioners, as to the legitimacy of building special-purpose or earmarked public funds - in particular, as to their number and legal character. This study seeks to analyse the reformatory efforts taken since the earliest 1990s with respect to special funds in the public finance sector, and to assess the present situation in light of the Polish Public Finance Act of August 27th,2009.(original abstract)

Keywords:

Public finance, Target funds, Public finance sector



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Szołno-Koguc, J. (2016). Special-purpose (Earmarked) Funds in the Public Finance Sector - An Evolution of the System. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 70(5). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/882

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Uniwersytet WSB Merito w Poznaniu
ul. Powstańców Wielkopolskich 5
61-895 Poznań
e-mail: journals@poznan.merito.pl
University
Uniwersytet WSB Merito w Poznaniu / WSB Merito University
ul. Powstańców Wielkopolskich 5
61-895 Poznań

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