Finansowe aspekty rozwoju zintegrowanego publicznego systemu ubezpieczeń społecznych w Polsce

Abstract

The paper presents an initial concept of an integrated public social insurance system in Poland. The first part presents a diagnosis of the financial basis for the functioning of this system in the years 1991–2018. In the second part of the paper the diagnosis gives an indication of the directions for further development of this system, allowing it to become an integrated system, the financing of which does not negatively impact the functioning of the Polish economy and prevents the collapse of the public finances of the state. The aim of the paper is to define the financial foundations of an integrated social insurance system in Poland. The basic assumption of the study was the need to improve the financial efficiency of the public social security system through systemic and parametric reconstruction. The research tool used for the diagnosis was the analysis of documents (legal acts in the field of social insurance and financial statements of the Social Insurance Fund (FUS)). The research tool used for the diagnosis was the financial efficiency indicators relevant to the purposes of the analysis. The main conclusion of the study is that a parametric and systemic reconstruction of the Polish social insurance system is possible, which should lead to a balance of revenues and expenses in the Social Insurance Fund.