Special-purpose (Earmarked) Funds in the Public Finance Sector – An Evolution of the System
Journal Title: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu - Year 2016, Vol 70, Issue 5
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.
Authors and Affiliations
Jolatna Szołno-Koguc
Keywords
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- EP ID EP214412
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