Helping to citizens of Ukraine with disabilities in connection with the armed conflict on the territory of this country - an analysis from the perspective of selected state units of the public finance sector

Abstract

The study focused on the financial and legal approach to issues related to hepling provided to Ukrainian citizens with disabilities in connection with the armed conflict on the territory of this country. The considerations began with explaining the basic concepts regarding, among others: "disability", people with disabilities, and further on the discussion of selected units of the public finance sector entrusted with public tasks related to the above-mentioned help. The research also covered funds created at Bank Gospodarstwa Krajowego to show the scope of helping provided to Ukrainian citizens. The last chapter is devoted to state earmarked funds, i.e. the State Fund for the Rehabilitation of Disabled Persons and the Solidarity Fund. The aim of the article was to show the scope of involvement of public finance sector units in helping activities for Ukrainian citizens, as well as the sources of financing these tasks. The final conclusions draw attention to the variety of forms of units implementing the tasks referred to in the title of the study, as well as the consequences of these solutions for the state of public finances. The research was conducted based on the dogmatic-legal and analytical method. The sources used are specific to legal sciences and include legal acts, subject literature and other sources.

Keywords

• person with a disability
• supporting citizens of ukraine
• public finance sector units
• state special purpose fund