Pozabudżetowe źródła finansowania polityki społecznej. Istota i wykorzystanie państwowych funduszy celowych w realizacji zadań społecznych

Social policy conceived as the act of shaping life conditions and implemented by various institutions, including the state ones, requires appropriate financial resources. In the sector of public finances these resources can include budgetary as well as extra-budgetary means and these in turn can encompass the resources which are amassed and spent as state special-purpose funds. The article discusses the very nature and importance of the special-purpose funds in the fulfilment of the state functions. Four funds related to the area of social policy were selected out of those operating between 2005 and 2013: one fund refers to social insurance and three are related to the social tasks of the state. Th e study focuses on the main motives of creating and using the special-purpose funds within the scope of vital social tasks.