Abstract
The construction of supervision and control of foundations and their economic activity in Poland is fairly well developed. The main goal of this research was to ascertain whether the procedure of supervision works effectively. It was also to highlight those supervision elements and stages that do not perform their role accurately and to indicate the reasons thereof. It is important to intensify the discussion on the change of the model of founda- tion supervision into a more effective system on the one hand, and less troublesome for entrepreneurs on the other. The research of this type has never been conducted through the cross-impact analysis. Every ministry presents only the analysis in relation to the foundations subordinated to them. There is no pooled analysis of the supervision state on economic activity of foundations in Poland, and in this respect, this study is a novel scientific contribution. The conclusion drawn from it points to a necessity for simplifica- tion, standardisation (a uniform foundation activity report form is not sufficient) and the introduction of instruments to affect the current foundations’ activity.
Highlights
The construction of supervision and control over foundations’ economic activity in Poland is fairly well developed
The second stage o f the survey examined whether the reports are subject to appropriate analyses in the respective ministries in the area of information about the economic activities conducted by foundations, and whether the supervision is effective in its practical fanctioning
The Law on Foundations and the M inisters Regulation lack, and as shown in the research, so does the practice of ministries, systemised or any systems o f practical implementation o f supervisory activities. It is not clear for the ministers how often they can audit foundations and how many times they should ask them to make their reports complete by the data on the scope o f econom ic activities, what supervision instruments to use when the reprimanded foundation keeps defaulting on its obligations
Summary
Effectiveness of State Supervision and Control of Foundations' Economic Activity. The construction of supervision and control of foundations and their economic activity in Poland is fairly well developed. It is important to intensify the discussion on the change of the model of foundation supervision into a more effective system on the one hand, and less troublesome for entrepreneurs on the other. The research of this type has never been conducted through the cross-impact analysis. There is no pooled analysis of the supervision state on economic activity of foundations in Poland, and in this respect, this study is a novel scientific contribution.
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