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SOCIAL INSURANCE: CONFRONTATION OF SOLIDARITY AND INDIVIDUALISM

100%
Koczur W., Szumlicz T.
Polityka Społeczna
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2018
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vol. 45
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issue 1(14) 100 Years Social Policy in Poland
25-31
EN
The aim of this paper is to present the directions of changes in the Polish social insurance system in the years 1919–2017. The article presents the origin and development of Polish social insurance in the interwar period, the fate of that insurance during German occupation (1939–1945), and the development of solutions in the field of post-World War II insurance, divided into period of Polish People’s Republic and time after socio-economic and political transformation from 1989. In the paper, particular attention was paid to the issues of the subjective scope of the social insurance system, the scope of insurance coverage implemented, as well as organizational and financial aspects of its functioning.
2
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Tax System in Poland – Progressive or Regressive?

100%
Tomkiewicz J.
Journal of Management and Business Administration. Central Europe
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2016
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issue 2
107-122
EN
Purpose: To analyse the impact of the Polish fiscal regime on the general revenue of the country, and specifically to establish whether the cumulative tax burden borne by Polish households is progressive or regressive.Methodology: On the basis of Eurostat and OECD data, the author has analysed fiscal regimes in EU Member States and in OECD countries. The tax burden of households within different income groups has also been examined pursuant to applicable fiscal laws and data pertaining to the revenue and expenditure of households published by the Central Statistical Office (CSO).Conclusions: The fiscal regime in Poland is regressive; that is, the relative fiscal burden decreases as the taxpayer’s income increases.Research Implications: The article contributes to the on-going discussion on social cohesion, in particular with respect to economic policy instruments aimed at the redistribution of income within the economy.Originality: The author presents an analysis of data pertaining to fiscal policies in EU Member States and OECD countries and assesses the impact of the legal environment (fiscal regime and social security system) in Poland on income distribution within the economy. The impact of the total tax burden (direct and indirect taxes, social security contributions) on the economic situation of households from different income groups has been calculated using an original formula.
3
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Zmiany w systemie ubezpieczeń emerytalnych - Uwarunkowania prawne i ekonomiczne

100%
CHOJNA-DUCH E.
Kontrola Państwowa
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2014
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vol. 59
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issue 1(354)
132-148
EN
The analysis and evaluation of the system of the Open Pension Fund and Universal Pension Fund, i.e. OFE/PTE, conducted in 2012 and 2013, led to the conclusion that the pension system reforms of 1997 did not meet their objectives – safety and stability of the social insurance system and its balancing. The basic objective of the reforms – a growth of pensions – as predicted in the justification to the law of 1997, was not achieved either. Further and deeper changes to the pension system have become necessary, and it was set out in the law of 6 December 2013 on the changes of some legal acts related to the rules of payment of pensions from the resources collected in open pension funds. In the model that has been in force since 31 January 2014, the pension system will be still based on the three-pillar system and the private-public legal structure of the second pillar. Open pension funds have not been liquidated, but their competence has been limited.
4
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Przegląd systemu emerytalnego 2016. Bezpieczeństwo dzięki odpowiedzialności. Kluczowe zagadnienia i rekomendacje. Podsumowanie

63%
Koczur W.
Ubezpieczenia Społeczne. Teoria i praktyka
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2017
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issue 2/2017
3-22
PL
Począwszy od 2013 r., Rada Ministrów zobligowana jest do przeprowadzania przeglądu systemu emerytalnego. W 2016 r. to zadanie zostało powierzone Zakładowi Ubezpieczeń Społecznych, który zorganizował 27 otwartych debat. Najczęściej poruszane zagadnienia dotyczyły m.in. aspektów demograficznych, sytuacji finansowej systemu emerytalnego, zasadności obniżenia wieku emerytalnego oraz wpływu tej reformy na system ubezpieczeń społecznych, rynek pracy i wysokość świadczeń, ocenę funkcjonowania otwartych funduszy emerytalnych, pracowniczych programów emerytalnych, zasadności wprowadzenia instytucji emerytury obywatelskiej oraz edukacji o ubezpieczeniach społecznych. Artykuł stanowi podsumowanie przeglądu systemu emerytalnego.
EN
Since 2013, the Council of Ministers is obliged to review the pension system. In 2016 this task was entrusted to the Social Insurance Institution, which organized 27 open debates. The most discussed issues concerned, interalia, the demographic aspects, the financial situation of the pension system, the appropriateness of lowering the retirement age and the impact of this reform on the social insurance system, the labor market and benefits, the functioning of open pension funds, occupational pensions, the legitimacy of the institution of civil retirement and the social security education. This article is a summary of these reviews of the pension system.
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