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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Format: | Article |
Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2021-12-01
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Series: | Prawo Budżetowe Państwa i Samorządu |
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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. |
first_indexed | 2024-04-14T07:28:03Z |
format | Article |
id | doaj.art-3ee7a0e166934d35a5654d25a7c5f429 |
institution | Directory Open Access Journal |
issn | 2300-9853 2353-7086 |
language | English |
last_indexed | 2025-02-17T08:54:24Z |
publishDate | 2021-12-01 |
publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
record_format | Article |
series | Prawo Budżetowe Państwa i Samorządu |
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 |