Abstract
Roads in Poland are being financed from the State Budget, and budgets of local authorities. The system of correlating road expenditure levels to taxes and user fees does not exist. In recent years road expenditure has been dramatically decreased which together with steady traffic growth resulted in worsening of traffic conditions. Road Administration undertakes efforts to establish separate road fund and also is looking for additional financial sources such as international financial institution loans, toll charging or involvement of private capital into motorways construction projects. (A) The German title of this article is: Strassenfinanzierung in Polen.