Problemy finansowania ubezpieczenia społecznego w okresie reformy gospodarczej

Abstract

It is recognized in the article that development of social insurance and its functioning are affected not only by objective factors but by subjective ones as well, with the latter including, among others, the system of its financing. The economic practice and the public finance have been underestimating the role of social insurance finance hitherto due to absence of an active impact and stimulative nature of financial instruments to be applied by insurance and financial autonomy lost by insurance finance. The article aims at throwing more light on financial problems of the Polish insurance and outlining directions of a further search for rationalization of the future model of the Polish social insurance finance.