Legal and financial aspects of the development of pension funds in Poland

Jerzy Piotr Gwizdała , Marzena Wojtaszko

Abstract

The aim of the article is to show the impact of pension reform in Poland on the development of pension funds (OFE). The focus is on an analysis of pension funds the functioning of which in recent years has been subject to extensive modifications. It also investigates the level of knowledge about social insurance in Polish society. As a result of a review of the literature and documents published by Poland and EU member states, a synthetic study of legal and financial aspects regarding the development of Open Pension Funds (OFE) during a period of intense systemic changes in Poland is offered. The article expands and organizes knowledge about the functioning of pension funds in Poland and makes it possible to look critically at their development and the transformations leading to the liquidation of Open Pension Funds. The described results of these analyses are of a partial nature and constitute a fragment of broader research carried out by the authors.
Author Jerzy Piotr Gwizdała (FM / KBiF)
Jerzy Piotr Gwizdała,,
- Katedra Bankowości i Finansów
, Marzena Wojtaszko (UG)
Marzena Wojtaszko,,
- University of Gdańsk
Journal seriesFinancial Law Review, ISSN , e-ISSN 2299-6834, (0 pkt)
Issue year2019
Vol1
No13
Pages15-28
Publication size in sheets0.75
Keywords in EnglishPension fund, system, reform, pension insurance
DOIDOI:10.4467/22996834FLR.19.002.10278
URL http://www.ejournals.eu/pliki/art/13813/
Languageen angielski
LicenseJournal (articles only); published final; Uznanie Autorstwa - Użycie Niekomercyjne - Bez utworów zależnych (CC-BY-NC-ND); with publication
Score (nominal)5
ScoreMinisterial score = 5.0, 24-07-2019, ArticleFromJournal
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