Zmiany w charakterze prawnym funduszy celowych

The article deals with earmarked funds. In the years 2004-2005 the legal regulations for earmarked funds were changed, and this fact had an impact on their legal status. The new definition of an earmarked fund makes it possible to create new funds. This regulation affected the legal character of earmarked funds, and expanded the choice of such funds by additional fifteen. The author analyses the grounds for this expansion with regard to demands to introduce order into public finances. The new provisions further specify the issues of revenue and profitability of earmarked funds. These funds facilitate the management of financial assets as they can allocate their assets differently than it is stipulated in the financial plan, or they can amend the plan itself. Some modifications in the provisions relating to the legal status of the funds are there to clarify such status, and they should be deemed positive. However, it is still possible to use these financial instruments for political purposes, other than more efficient management of assets.