Skuteczność rozwiązań prawnych dotyczących problemu zatorów płatniczych w Polsce

Improper management of the settlement system with contractors in a company leads to the accumulation of overdue payments and the emergence of payment delays. By continuously amending European law, including Polish law, the authorities attempt to address the issue of payment delays and provide legal solutions to prevent delayed payments and control their magnitude. The article aims to assess the extent and significance of payment delays in the Polish economy in the context of legal solutions intended to combat this phenomenon. The article attempts to verify the hypothesis that the regulations introduced into the Polish legal system are not a sufficient tool to eliminate the problem of payment delays. The article analyses relevant literature, legal acts, reports, and statistical data. It uses statistical data from Statistics Poland and reports on payment terms for 2020-2022 from Poland’s largest companies, as well as industry reports. Despite improvements in the behaviour of large enterprises, the implemented directives and national regulations have not fully resolved the issue of payment delays.