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Management of Available Funds by Independent Public Healthcare Institutions

Publication date: 22.12.2025

Financial Law Review, 2025, Issue 39 (3)/2025, pp. 53-75

https://doi.org/10.4467/22996834FLR.25.015.23056

Authors

,
Anna Konieczna
Szczecin University
, Poland
https://orcid.org/0000-0001-6474-105X Orcid
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,
Bartosz Namieciński
Szczecin University
, Poland
https://orcid.org/0000-0002-6066-6635 Orcid
Contact with author
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Dominika Trzeszczoń
Szczecin University
, Poland
https://orcid.org/0000-0001-8318-0278 Orcid
Contact with author
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Titles

Management of Available Funds by Independent Public Healthcare Institutions

Abstract

The proper functioning of the health care system is one of the most important challenges faced by every state. In Poland, an essential part of the tasks related to health care has been entrusted to independent public health care establishments (IPHCE). These entities are state or local government legal persons, classified as the public finance sector. In order for IPHCE to fulfil their tasks, it is necessary to ensure not only an appropriate level of financial resources, but also their proper management ensuring not only efficiency, but also stability and security of public finances. The considerations carried out for the purposes of this study concern the problem of investing free financial resources by these units. As part of the research conducted, a thesis was put forward that proper management of free financial resources by IPHCE may contribute to an increase in the income of these entities and, consequently, to more effective performance of the tasks entrusted to them. In order to confirm this thesis, the functioning of the legal framework relating to the management of available funds by IPHCEs was verified. Then, an analysis was made of the practical aspects related to the allocation of available funds by selected IPHCEs, conducting therapeutic activity in the city of Szczecin. The study used a dogmatic-legal research method and an empirical-analytical method. The subject of the study covered Polish legislation, doctrinal views and data obtained from individual IPHCEs.

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Information

Information: Financial Law Review, 2025, Issue 39 (3)/2025, pp. 53-75

Article type: Original article

Published at: 22.12.2025

Received at: 07.07.2025

Accepted at: 02.12.2025

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Anna Konieczna (Author) - 33.33%
Bartosz Namieciński (Author) - 33.33%
Dominika Trzeszczoń (Author) - 33.33%

Information about author:

Anna Konieczna – Doctor of Economic Sciences (2018), a graduate of the Faculty of Economics and Management at the University of Szczecin with a degree in Finance and Accounting. She is a faculty member at the Department of Finance and Banking in the Institute of Economics and Finance at the University of Szczecin. The author’s research interests focus on the financing of the healthcare system and social policy, particularly in the area of long-term care, mainly for the elderly. In her teaching practice, she conducts courses in finance, public finance, and financial management.

Bartosz Namieciński – Master of Laws, research and teaching staff member at the Faculty of Law and Administration of the University of Szczecin, holding the position of Assistant.. Author of several scientific publications (monographs, book chapters, and articles in peer-reviewed academic journals) in the fields of Financial Law, Tax Law, and Local Government Law. Research interests include the functioning and financing of municipalities, local tax law, and the environmentalization of public levies.

Dominika Trzeszczoń – Master of Laws, research and teaching staff member at the Faculty of Law and Administration of the University of Szczecin, holding the position of Assistant. Her scientific interests focus on broadly understood financial law, with particular emphasis on the financing and organization of the healthcare system. She is the author of publications in this field, primarily scientific articles and chapters in academic monographs.

Classification number:

JEL Classification System:

Other Substantive Areas of Law (K3)
Financial Economics: General (G00)
Public Economics: General (H00)
Government Policy | Regulation | Public Health (I18)

Article corrections:

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Publication languages:

English

Management of Available Funds by Independent Public Healthcare Institutions

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