Finansowoprawny status funduszy celowych — kilka refleksji w kontekście zasady zupełności budżetowej
The financial and legal status of special purpose funds — some reflections in the context of budget integrity principle

Summary/Abstract: The financial management of special purpose funds is more flexible than in the case of other units of the public finance sector, which enhances quickness and efficiency of implementing selected state tasks. Special purpose funds should fulfill a redistributive function complementing the state budget. Unfortunately, the experience of recent years indicates that the funding system in Poland has dangerously developed and become complicated. The main purpose of this analysis will be to demonstrate the negative effects of normative amendments to regulations in this part of the public finance sector, which led to the distortion of the existing funding model. Due to the broad substantive scope of the issues discussed, the considerations will be limited to the sphere of two funds: the COVID-19 Counteract Fund and the Solidarity Fund — especially in the context of the principle of budget integrity (budgetary completeness). The study is of a juridical nature, all other aspects (e.g. economic, socio-political) are the background for the substantive diagnosis and analysis of the title issues.

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