Management of Pension and Disability Expenses and their Share in the Polish Defense Budget

Magda Ligaj; Joanna Kubicka; Maria Mankowska

doi:10.35808/ersj/2082

War Studies Academy

PL EN

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Title

Management of Pension and Disability Expenses and their Share in the Polish Defense Budget

Authors

Magda Ligaj (WZiD) ^{[ 1 ][ 6.6 ][ P ]}
Joanna Kubicka ^{[ 2 ]}
Maria Mankowska ^{[ 3 ]}

^{[ 1 ]} Instytut Logistyki, Wydział Zarządzania i Dowodzenia, Akademia Sztuki Wojennej | ^{[ 2 ]} Międzynarodowa Wyższa Szkoła Logistyki i Transportu | ^{[ 3 ]} Akademia Wojsk Lądowych imienia generała Tadeusza Kościuszki | ^{[ P ]} employee

Scientific discipline (Law 2.0)

[6.6] Management and quality studies

Year of publication

2021

Published in

European Research Studies Journal

Journal year: 2021 | Journal volume: vol. XXIV | Journal number: Special Issue 1

Article type

scientific article

Publication language

english

Keywords

EN

Retirement security
Retirement pension
Pension system
Defense budget

PL

Budżet
Emerytura wojskowa
Renta wojskowa
Ministerstwo Obrony Narodowej (Polska)

Abstract

EN Purpose: The objective of this article is to identify and analyse social expenditure management at the Ministry of National Defense in 2014-2018. The share of pension and disability expenses in the Polish defense budget in 2014-2018 was subject to an in-depth analysis. Design/Methodology/Approach: The article will present the history of pensions in Poland. The next part focuses on the reforms of the pension system that took place after the political transformation. On the other hand, own research presents a financial analysis of retirement and disability pension expenditure. Findings: The result of the article is an analysis of pension expenditure in the budget of the Ministry of National Defense provided for as part of the defense expenditure of the Polish state. Practical Implications: The article may be the basis for considering the exclusion of this type of expenditure from the budget of the Ministry of National Defense and inclusion in the universal system. Originality/Value: The funds obtained in this way may constitute the actual Polish defense expenditure amounting to 2% of GDP.

Date of online publication

23.03.2021

Pages (from - to)

954 - 974

DOI

10.35808/ersj/2082

URL

https://www.ersj.eu/journal/2082

License type

CC BY (attribution alone)

Open Access Mode

open journal