Assessment of the functioning of individual retirement in Poland accounts in the years 2012–2017 Cover Image

Ocena funkcjonowania indywidualnych kont zabezpieczenia emerytalnego w Polsce w latach 2012–2017
Assessment of the functioning of individual retirement in Poland accounts in the years 2012–2017

Author(s): Sylwia Frydrych
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: Individual retirement accounts; 3rd pillar; voluntary forms of saving

Summary/Abstract: This article deals with the subject of Individual Retirement Security Accounts, which are part of the voluntary pension system in Poland in 2012–2017. The purpose of the article is an assessment of the functioning the Individual Pension Security Accounts that are part of the third pension pillars, which have been in operation since 2012, in the face of demographic changes. The research material in this article is the analysis of literature and legal acts, the method of observation, document analysis and the method of deduction. The result of the deliberations is to define the areas to pay attention to in order to increase interest in saving the Individual Retirement Security Accounts and the proposal to establish an institution supporting the development of this form of saving.

  • Issue Year: 2019
  • Issue No: 56
  • Page Range: 7-18
  • Page Count: 12
  • Language: Polish