The Armed Forces Support Fund as a source of financing the development of the Polish Armed Forces – a view against the background of systemic solutions

Abstract

The Act on Defense of the Homeland of 11 March 2022 established a new source of financing for the development of the Polish Armed Forces in the form of the Armed Forces Support Fund. It replaced the hitherto existing state special purpose fund – the Armed Forces Modernization Fund. The aim of the article is to examine the legal status of the Armed Forces Support Fund in the light of the Constitution, the Public Finance Act and basic budget principles.

Keywords

• national defence
• armed forces support fund
• bank gospodarstwa krajowego