Fundusz edukacji finansowej jako państwowy fundusz celowy
Financial Education Fund as a State Special-Purpose Fund

Summary/Abstract: The Financial Education Fund has been operating since January 1, 2019, but only since January 1,2023 has it been recognized as a unit of the public finance sector, i.e. a state special-purpose fund. This change was important because it not only removed a legal loophole in the legal and financial order, but also introduced new rules for managing the funds accumulated in this Fund. The assumption underlying the creation of the above-mentioned the purpose of the Financial Education Fund was to provide financial education resources, i.e. providing knowledge about finances and developing skills related to managing personal finances and functioning on the financial market. Meanwhile, due to the lack of statutory definition of the legal status of the Financial Education Fund, it was not possible to carry out the tasks assigned to this Fund for several years. Therefore, the study refers to the objectives of establishing the Financial Education Fund, taking into account the evolution of substantively relevant legal regulations. Doubts that have arisen regarding the disposal of the Fund’s resources will also be discussed. The last area of consideration will include legal regulations after the transformation of the Financial Education Fund into a state special-purpose fund. The aim of this study is to show the consequences of legislative shortcomings regarding determining the legal status of the Financial Education Fund in the first years of its operation. This purpose was served by the analysis of legal regulations of various acts and other sources, i.e. case law, documents of public administration bodies and literature. In addition to the analytical method, the dogmatic-legal and historical method was used, with auxiliary reference to other methods, e.g. the statistical method. The legal status included in the study covers May 29, 2024.

• Details
• Contents