Centrum Obsługi Administracji Rządowej: administrowanie przez gospodarowanie

The Government Administration Service Center in Warsaw is the leading example of application of a legal institution – an institution of the budget economy. This entity is part of the administrative apparatus and performs public tasks. At the same time, this entity conducts business activity, which allows it to be considered an entrepreneur. The basic question discussed in the article is the mutual relationship between the two roles of the subject. The practice indicates that combining them is not a simple matter, because there is a tendency in the activity of this institution to increase the role of the entity as an entrepreneur. Consequently, it may pose a threat to the basic role which the entity is designed to perform, that is implementation of public tasks.