EN
The global financial crisis has exerted strong pressure on publicly financed systems, necessitating the implementation of radical changes called reforms. The reforms are addressed to various social groups within the public sphere. For the changes to be effective, the addressees must be well known in the first place. To gain the necessary knowledge not only economic but also sociological analysis is necessary, as well as decision making based on a systemic vision. This article concentrates on the current projects of the Polish government related to public finance. The presented examples are used for formulating conclusions which show the directions of the reforms, as well as the selective treatment and determination of the their addressees.