National Fund for the Protection of Monuments: legal and financial issues

This study deals with the legal and financial issues of National Fund for Protection Monuments (NFOZ), which has been operating since 1 January 2018 as a special purpose fund. The statutorily assigned revenues that come from fines paid by violators regulations related to protection monuments. analyses fund’s receipts expenditures listed in its annual plans concludes that, due relatively small revenues, NFOZ contributes only minimally financing monument system Poland.