Higher education in Europe goes through rapid changes that are strictly connected with the idea of building a European Higher Education Area. This article has emerged as an effect of reflection about the situation of financing the highest educational system in the modern world. In parallel with an increased number of students, increased level of financial investments were observed. Poland looks very weak when taking into account different kinds of higher education financial coefficients. Annual expenditure on educational institutions per student in tertiary education set Poland on the very end among OECD countries. In the report of this institution, diversification of funding sources for higher education in our country is discussed. It seems now that only the introduction of a universal payment for undergraduate studies may become a financial tool to stimulate the development of Polish higher education.