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https://www.um.edu.mt/library/oar/handle/123456789/99821
Title: | Management of pension and disability expenses and their share in the Polish defense budget |
Authors: | Ligaj, Magda Kubicka, Joanna Mańkowska, Maria |
Keywords: | Civil service -- Pensions -- Poland Old age pensions -- Poland Pensions -- Poland Poland -- Armed Forces -- Appropriations and expenditures |
Issue Date: | 2021 |
Publisher: | University of Piraeus. International Strategic Management Association |
Citation: | Ligaj, M., Kubicka, J., & Mańkowska, M. (2021). Management of pension and disability expenses and their share in the Polish defense budget. European Research Studies Journal, 24(s1), 954-974. |
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. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/99821 |
Appears in Collections: | European Research Studies Journal, Volume 24, Special Issue 1 |
Files in This Item:
File | Description | Size | Format | |
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ERSJ24(s1)A58.pdf | 739.81 kB | Adobe PDF | View/Open |
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