The Medical Fund in the Public Finance Sector

Abstract

The aim of this study is to determine the legal status of the Medical Fund as a state special-purpose fund, the sources of its financing and the rules of the disposal of public funds, as well as its place in the public finance sector. The article uses the formal-legal method, applicable to legal scholarship. The introduction to the Polish public finance sector of a new unit responsible for financing health care seems to be an expression of the legislator’s care for this sector of activity of public authorities. However, the introduction of the Medical Fund as an additional resource did not significantly increase the financial outlays for the implementation of public tasks in the area of health care incurred by the state and local government units. There was only a change in the structure of public expenditure in the health sector.

Keywords

• medical fund
• financing
• health care
• public finance