PROGRAMY WIELOLETNIE W SYSTEMIE FINANSÓW PUBLICZNYCH W POLSCE - PRÓBA OCENY
MULTIANNUAL PROGRAMMES IN THE PUBLIC FINANCE SYSTEM IN POLAND - AN ATTEMPT AT ASSESSMENT

Summary/Abstract: The article examines the role of multiannual programmes in the functioning of the public finance sector in Poland. Much smaller funds are allocated within multiannual programmes than in other elements of the public finance sector, but they are used to perform important, socially and economically sensitive tasks. Despite the significant number of multiannual programmes, which would indicate their great usefulness, they do not attract much interest from researchers and politicians. Multiannual programmes are an important tool for implementing state tasks financed from public funds. Isolating tasks performed within multiannual programmes means guaranteeing, to the greatest possible extent, the continuity of their financing. Nevertheless, in the operation of multiannual programmes, the greatest difficulty is precisely defining the expected effects due to the specificity of the measures used. Further research is required on the functioning of multiannual programmes, which have weaker results from due to the low interest in the effects of the programme beneficiaries. The article is an important contribution to the debate on the optimal choice of institutional forms of organization and financing of tasks from public funds according to the criteria of social and economic utility.

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