The article analyzes the amendment to the Polish Penal Code (article 165a) concerning the crime of financing terrorism. The authors of the amendment aim at an objectification of the criminal responsibility. This is the result of the current trends in international and European Union law, as well as national laws of other states. On the basis of the description of the international tendencies, the article tries to answer the question whether the wording of the amendment permits the realization of its purpose.