Soft budget constraints in Polish public healthcare entities

Although the theory of soft budget constraints is widely presented in literature, little known about factors public hospitals Poland. This study relevant because many Polish struggle with serious debt problems. The aims to systematise regulatory and legal provision restrictions activities healthcare institutions, particularly Poland, assess impact these on their further functioning. An analysis hospitals’ shows implementation various restrictions. On November 20, 2019, Poland returned constraints, which functioned immediately after introduction reforms late 90s last century. As 2021, out-of-pocket costs for treatment have decreased 19.56%, but are gradually increasing 2020, according World Bank, they amounted 71.89%. medical services mainly by owned local governments scattered make it difficult liquidate an inefficient hospital event its default. proves that main reason not eliminating budgetary through commercialization was inconsistency carried out reform financial condition authorities. AcknowledgmentThe authors thank Institute Economic Financial Expertise Łódź support publishing this paper.