Accessibility Fund as a part of a system to ensure accessibility for people with special needs

The article deals with the Accessibility Fund which is a part of a system of ensuring accessibility for people with special needs. One of the basic tasks of the state is to remove barriers and ensure accessibility for all citizens, including people with mobility or perception difficulties. The Acces...

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Main Author: Jacek Wantoch-Rekowski
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2021-12-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
Online Access:https://apcz.umk.pl/PBPS/article/view/36595/30831
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author Jacek Wantoch-Rekowski
author_facet Jacek Wantoch-Rekowski
author_sort Jacek Wantoch-Rekowski
collection DOAJ
description The article deals with the Accessibility Fund which is a part of a system of ensuring accessibility for people with special needs. One of the basic tasks of the state is to remove barriers and ensure accessibility for all citizens, including people with mobility or perception difficulties. The Accessibility Fund is a state purpose fund. This fund has statutorily defined revenues and expenditures. It is a fund of relatively low financial significance. The study argues that the state’s tasks in the area of an accessibility could be effectively fulfilled without the establishment of this fund, and its role could be taken over by one of the existing special purpose funds.
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spelling doaj.art-3ee7a0e166934d35a5654d25a7c5f4292025-01-02T19:04:49ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862021-12-01948710110.12775/PBPS.2021.023Accessibility Fund as a part of a system to ensure accessibility for people with special needsJacek Wantoch-Rekowski0https://orcid.org/0000-0002-1606-7790Nicolaus Copernicus University in Toruń, PolandThe article deals with the Accessibility Fund which is a part of a system of ensuring accessibility for people with special needs. One of the basic tasks of the state is to remove barriers and ensure accessibility for all citizens, including people with mobility or perception difficulties. The Accessibility Fund is a state purpose fund. This fund has statutorily defined revenues and expenditures. It is a fund of relatively low financial significance. The study argues that the state’s tasks in the area of an accessibility could be effectively fulfilled without the establishment of this fund, and its role could be taken over by one of the existing special purpose funds.https://apcz.umk.pl/PBPS/article/view/36595/30831public financespecial purpose fundsaccessibility fund
spellingShingle Jacek Wantoch-Rekowski
Accessibility Fund as a part of a system to ensure accessibility for people with special needs
Prawo Budżetowe Państwa i Samorządu
public finance
special purpose funds
accessibility fund
title Accessibility Fund as a part of a system to ensure accessibility for people with special needs
title_full Accessibility Fund as a part of a system to ensure accessibility for people with special needs
title_fullStr Accessibility Fund as a part of a system to ensure accessibility for people with special needs
title_full_unstemmed Accessibility Fund as a part of a system to ensure accessibility for people with special needs
title_short Accessibility Fund as a part of a system to ensure accessibility for people with special needs
title_sort accessibility fund as a part of a system to ensure accessibility for people with special needs
topic public finance
special purpose funds
accessibility fund
url https://apcz.umk.pl/PBPS/article/view/36595/30831
work_keys_str_mv AT jacekwantochrekowski accessibilityfundasapartofasystemtoensureaccessibilityforpeoplewithspecialneeds