This article aims to analyze the scope and structure of support provided to Polish enterprises from public funds in 1995-1997. The analysis is based on own studies of the authors and findings of the Interdepartmental Team for Monitoring Public Support in Poland, presented in the Ministry of Economy Reports.

The paper describes separate groups of support instruments: donations, tax operations, operations related to parabudgetary claims, operations on loans and capital. The analysis shows that the value of public support was steadily growing in the period concerned (by 3.6% in 1996 and 7.1% in 1997), while its share in GDP lowered from 3.2% in 1995 to 2.3 in 1997. Operations related to taxes and parabudgetary claims account for major share, as they amount to 77% of the total public support. At the same time more than a half of the support accounts for tax operations, while this form of support often favors least competitive firms or industries exerting strong pressure. Among tax operations largest share can be attributed to deductions and relieves (70-75%), and in case of operations related to parabudgetary claims - postponement of payment and arranging payment on an installment plan (more than 89%).

This paper analyses operations performed in all separate groups of support instruments in order to provide more detailed evaluation thereof. It also specifies discrepancies between data included in the Ministry of Economy Reports and those from other sources. This allowed formulating thesis on further studies on the issue concerned as well as thesis related to changes of the tax system in Poland - towards a rationale management of the public funds.