Vol.3, No 1, 2005 pp. 53-61
UDC
364.3
FUNDING SOCIAL INSURANCE
- Theoretical Aspect -
Marina Dimitrijević, Goran Obradović
Faculty of Law, University of Niš, Niš
In this paper, the authors have analyzed the problems of funding social insurance, which are particularly present in the circumstances of the enormous growth of social insurance expenditures in both developed and transition countries. Drawing upon the Bismarck and the Beverage models of social insurance, the authors discuss the legal nature of the social insurance contribution, a duty intended for financing social security. The authors have specifically explored the social insurance funding systems, such as: the pay-as-you-go system (PAYG system of adjusting contributions and bring them in line with the social insurance expenditures), and the funded system (based on capital accumulation), considering their characteristics and their capacity to adequately respond to the complex needs of the modern world.
Key words:
social security, social insurance, social insurance contributions, social insurance funding systems
FINANSIRANJE SOCIJALNOG OSIGURANJA
- Teorijski aspekt -
U ovom radu je analizirana problematika finansiranja socijalnog osiguranja. Ona je naročito aktuelna u okolnostima enormnog rasta rashoda ovog osiguranja u razvijenim zemljama i zemljama u tranziciji. Autori, najpre, ukazuju na Bizmarkov i Beveridžov model socijalnog osiguranja, a potom na pravnu prirodu dažbine za finansiranje socijalnog osiguranja – doprinosa za socijalno osiguranje. Posebna pažnja je posvećena sistemima finansiranja socijalnog osiguranja (sistem tekućeg usklađivanja doprinosa sa rashodima socijalnog osiguranja, sistem akumulacije kapitala), njihovim obeležjima i kapacitetu da adekvatno odgovore kompleksnim zahtevima savremenog doba u kome funkcionišu.
Ključne reči:
Socijalna sigurnost, socijalno osiguranje, doprinosi za socijalno osiguranje,
sistemi finansiranja socijalnog osiguranja
