TY - JOUR
TI - Legal and Financial Aspects of the Development of Pension Funds in Poland
AU - Gwizdała, Jerzy Piotr
AU - Wojtaszko, Marzena
TI - Legal and Financial Aspects of the Development of Pension Funds in Poland
AB - 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.
VL - 2019
IS - Issue 13 (1)/ 2019
PY - 2019
C1 - 2299-6834
SP - 15
EP - 28
DO - 10.4467/22996834FLR.19.002.10278
UR - https://ejournals.eu/en/journal/financial-law-review/article/legal-and-financial-aspects-of-the-development-of-pension-funds-in-poland
KW - Pension fund
KW - system
KW - reform
KW - pension insurance