Finansowe aspekty rozwoju zintegrowanego publicznego systemu ubezpieczeń społecznych w Polsce
Financial aspects of the integrated development of the public social security system in Poland

Summary/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 theyears 1991–2018. In the second part of the paper the diagnosis gives an indication of the directionsfor further development of this system, allowing it to become an integrated system, the financing ofwhich does not negatively impact the functioning of the Polish economy and prevents the collapseof the public finances of the state.The aim of the paper is to define the financial foundations of an integrated social insurancesystem in Poland. The basic assumption of the study was the need to improve the financial efficiencyof the public social security system through systemic and parametric reconstruction. The researchtool used for the diagnosis was the analysis of documents (legal acts in the field of social insuranceand financial statements of the Social Insurance Fund (FUS)). The research tool used for thediagnosis 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 Polishsocial insurance system is possible, which should lead to a balance of revenues and expenses in theSocial Insurance Fund

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