
In this article, the Authors assess the institution of the register of benefits kept by the State Electoral Commission (PKW) and the Speakers of the Sejm and the Senate. This assessment can be tremendously helpful in answering the question whether the institution of the register of benefits requires a change in its operating model. The answer to the question posed in this way is significant insofar as, on the one hand, a review of the law regulating the institution of the register of benefits and the practice of its application shows that the implementation of statutory obligations still largely depends on the goodwill of those subject to the statutory obligation, if only due to the lack of a sanctioning norm. On the other hand, the legislation governing the register of benefits has raised long-standing concerns, which are also shared by the authors of this publication. These concerns centre on the problems related to overcoming the challenges in developing this institution, especially in a time when the environment is changing dynamically, but above all to the challenges associated with its day-to-day application.