Wpływ transferów składek emerytalnych do sektora otwartych funduszy emerytalnych na wzrost długu publicznego w Polsce w latach 1999–2013

The article presents the main problems concerning the methodology of counting the value of Polish public debt and pension contributions’ transfers to open pension funds (OPF). It also includes simulation results, which helps to compare the increase in Polish general government debt due to transfers of pension contributions to OPF with the potential increase in hidden pension liabilities (in case of transferring pension contributions only to The Social Security) and the value of OPF’s net assets in 1999–2013.