Abstract

Purpose: The objective of this article is to identify and analyse social expenditure management at the Ministry of National Defense in 2014-2018. The share of pension and disability expenses in the Polish defense budget in 2014-2018 was subject to an in-depth analysis. Design/Methodology/Approach: The article will present the history of pensions in Poland. The next part focuses on the reforms of the pension system that took place after the political transformation. On the other hand, own research presents a financial analysis of retirement and disability pension expenditure. Findings: The result of the article is an analysis of pension expenditure in the budget of the Ministry of National Defense provided for as part of the defense expenditure of the Polish state. Practical Implications: The article may be the basis for considering the exclusion of this type of expenditure from the budget of the Ministry of National Defense and inclusion in the universal system. Originality/Value: The funds obtained in this way may constitute the actual Polish defense expenditure amounting to 2% of GDP.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.