ZMIANY W CHARAKTERZE PRAWNYM FUNDUSZY CELOWYCH

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Date

2007

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Wydział Prawa i Administracji UAM

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CHANGES IN LEGAL STATUS OF EARMARKED FUNDS

Abstract

The following paper supplements the article “The legal status of earmarked funds” published in “Ruch Prawniczy, Ekonomiczny i Socjologiczny” 2004, 4, pp. 5-25. Changes in the legal regulations governing earmarked funds, introduced in 2004-2005, influenced their legal status. Thus there is a necessity to complete the previously published study. Firstly, the notion of “earmarked fund” has been altered and opportunities to create new earmarked fund has been offered. The legal consequences of that are serious since they affect the legal character o f an earmarked fund. The next change is an effect of the previous one and it refers to the addition to the earmarked fund’s catalogue 15 new funds. The author discusses the sense of this extention in the perspective of postulates to order the public finance sphere. Under the new laws, the income and revenues of the funds are more specifically regulated. The new regulations also provide for more flexible management of funds, which may now be used for other purposes than originally intended and included in the financial plan. Those modifications, which are related to the legal status o f earmarked funds, are o f specified nature and in this context they should be recognized as positive. However, the author draws the reader’s attention to a possibility of using these financial instruments for political aims and not only for the sake of better management.

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Ruch Prawniczy, Ekonomiczny i Socjologiczny 69, 2007, z. 1, s. 119-126.

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Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego