Search results

1

Nowa emerytura jako element warunkujący godny poziom życia

100%

Klimkiewicz A.

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2011

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vol. 14

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issue 2

2

The Austrian Pension System: Its Current Issues, Pension Privileges, and the Latest Developments

80%

Michael A., Jindriska S.

Littera Scripta

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2015

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vol. 1

10-27

EN

The subject of this paper is to outline and examine the hot issues in the Austrian Pension System (Although it is not very diverse from the other countries within the EU, the economic background is di erent. However, the way of dealing with them can prove to be useful for other countries, especially for those with a common history and similar systems). The attention is also drawn to the groups which have so-called pension privileges (which in uence the country expenditures) and last, but not the least, the latest developments in this pension system. This contribution also gives suggestions which could be implemented into the new pension system, which is required by the experts to amend the current one.

3

Secondary Professional Activity in the Labour Market Pensioners

80%

Łuczka W., Jabłońska-Porzuczek L.

Optimum. Studia Ekonomiczne

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2014

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vol. 5(71)

EN

A pension is a benefit of cash character, which aim is to secure the material existence in the period, in which an individual, regarding to age is not able to perform work. In order to gain the entitlement, one should meet defined conditions, having met which the choice of the moment of retirement is made by the entitled person. A person at retirement age may fully spend their time resting resigning from professional activity, may also continue work, postponing retirement or combine receiving benefits with professional work. The aim of the paper is to analyse the occurrence of secondary professional activity as well as factors determining the undertaking of employment in the period of receiving benefit. The conducted research shows that the responders relatively earlier exercised their right to a pension and average age of responders’ retirement amounted to 59 years. However, gaining entitlement to a pension did not caused responders’ withdrawal from the labour market and over half of them combined receiving benefits with professional work. The undertaking of the professional activity was conditioned by responders’ financial situation.

4

Ocena skutków regulacji zawartych w obywatelskim projekcie ustawy – Emerytura bez podatku oraz o zmianie niektórych innych ustaw (druk sejmowy nr 2984)

80%

Kulicki J.

Zeszyty Prawnicze BAS

|

2018

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issue 4(60)

203-218

EN

In the author’s opinion, the proposed exemption from tax health insurance contributions is more favorable to pensioners receiving higher pensions or disability pensions. This is not a proper way to improve the financial situation of pensioners. The changes privilege one group of pensioners, what may be considered as incompatible to the Constitution of the Republic of Poland. The bill is inconsistent with Article 18 of the TFEU regarding amendments to the Act on Personal Income Tax. In the current system of income taxation, the instrument that most completely fulfills the principles of universality, equality and tax justice is the tax-free allowance.

5

Opodatkowanie emerytur w Polsce na tle rozwiązań w państwach Unii Europejskiej

80%

Kluzek M.

Studia BAS

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2022

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issue 4(72)

53-71

EN

As a result of the ageing of the population of European countries, an increasing percentage of people achieve income in the form of pensions. The aim of the article is to present the principles of taxation of pensions in Poland and to compare them with the countries of the European Union as well as to show the impact of tax solutions on the finances of retirees’ households. To achieve the goal, the method of analysing the literature on the subject, legal acts and statistical data was mainly used. The tax solutions adopted in Poland do not constitute a sufficient incentive to participate in voluntary pension programmes, and taxation of pensions does not differ significantly from taxation of other sources of income. Pension systems in the EU vary, as do the tax rules applicable in this area. This differentiation, with possible mobility of people, means that, on the one hand, retirees may try to optimise taxation internationally, but on the other hand, they are exposed to great uncertainty as to the applicable rules for taxing their pensions in the future.

6

Formalne i nieformalne zabezpieczenie emerytalne – postawy i oczekiwania Polaków wobec zmian demograficznych, społecznych i ekonomicznych. Kontekst europejski

80%

Pieńkowska-Kamieniecka S., Walczak D.

Studia BAS

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2022

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issue 4(72)

123-142

EN

The aim of the article is to discuss the importance of formal and informal sources of retirement security of Poles in the face of current economic, social and demographic changes. Formal sources are understood as the institutional pension security (regulated by law), while the informal source will be primarily considered to be family support (the so-called natural pension security). Following the introduction, the first section shows demographic trends in Poland and refers to pension security from the public pension system. The second section presents data sources and research methods used in the article. The third section shows the results of research on planned protection in old age. The fourth part discusses and concludes the results of the study. The research shows that not many Poles save for old age, counting on the support of the state and children.

7

Ocena konstytucyjności przepisów dotyczących wyłączenia możliwości pobierania przez sędziów uposażenia w stanie spoczynku i emerytury z Funduszu Ubezpieczeń Społecznych

80%

Pogłódek A.

Zeszyty Prawnicze BAS

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2023

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issue 3(79)

283-316

EN

The draft position of the Sejm on the application of the First President of the Supreme Court, submitted to the Constitutional Tribunal, states that the indicated provision of the Act – Law on the System of Common Courts, insofar as it excludes the simultaneous payment of retired judge’s salary and pension from the Social Insurance Institution, is consistent with the Constitution. The constitutionality of the provisions of the Act on the Social Insurance System has also been demonstrated insofar as they make judges in the active status, serving full-time and at the same time taking up additional employment or occupation, subject to pension insurance.

8

Poziom świadomości emerytalnej a rozwój pracowniczych programów emerytalnych

80%

Klimkiewicz A., Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów

Acta Universitatis Lodziensis. Folia Oeconomica

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2011

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vol. 259

EN

This paper aims at analysis of development of Employee Pension Plans as a measurement of pension awareness among the society. Unsatisfactory development of Employee Pension Plans shows insufficient use of the voluntary form of income support in old age by both employers and employees. This may indicate lack of sufficient tax incentives and too low pension awareness and that non-tax benefits for employers do not play as significant role as expected. As a result, loss of pension assets from the base of the pension system will not be set-off adequately as evidenced by declining.

9

Gwarancje prawa do realnej wartości świadczeń w systemie zabezpieczenia społecznego

80%

Nerka A., Społeczna Akademia Nauk; Wydział Nauk Społecznych i Humanistycznych; Katedra Nauk Prawnych

Acta Universitatis Lodziensis. Folia Oeconomica

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2011

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vol. 259

EN

The subject of this study is to analyze the legal arrangements for indexation of social security benefits. Now indexation is a legal and economic formal adjustment mechanism specified by the law, aimed at maintaining the real value of cash benefits performed annually and based on inflation rate, less frequently on the rate of payroll. It is provided for all the entitled persons and has a rather broad scope, including the provision of short and long term benefits. The paper provides the analysis of the nature of rights to indexation of cash benefits taking into account their legal guarantees. Functions of indexation affect the universality of its application, which entails significant financial implications for the state budget. Thus, the aim of this paper is also to discuss the issue of financing indexation.

10

Zainteresowanie oraz opłacalność oszczędzania na emeryturę w III filarze

70%

Koćwin J.

Ekonomia. Wrocław Economic Review

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2017

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vol. 23

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issue 3

47 - 64

EN

The problem presented in the research paper is the issue of retirement savings efficiency in the Third Pillar of social insurance in Poland. The object of accomplished analysis, which constitutes grounds for inference was “the number of accounts in the Third Pillar and the value of accumulated funds”, which allowed defining “interest and attractiveness of the use of financial products offered by the Third Pillar” and “profitability of saving in the Third Pillar”. The results of the research, which determine present interest in saving in the Third Pillar confirm that additional forms of pension security have not reached the desired by the government level of development. Market growth will not occur unless there are financial incentives. Common concerns rouse the role of the state in the Third Pillar, and especially the possibility of taking over accumulated savings by government, as was done with savings accumulated in the Second Pillar (OFE). In this situation, choosing a product of the Third Pillar is aless meaningful issue. It is more important to regularly save money in order to be able to gain from the so called ‘compound interest’, also choosing the right investment strategy and attitude towards risk.

11

Poprawa współczynnika potencjalnego wsparcia jako element kompleksowej reformy systemu ubezpieczeń emerytalnych

70%

Liszatyński D.

Prosopon. Europejskie Studia Społeczno-Humanistyczne

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2018

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issue 1(22)

75-86

EN

The Polish pension system, in the face of the rapid aging of Polish society, may soon turn out to be insolvent. Therefore, remedial measures are necessary to maintain its stability. The article discusses demographic forecasts concerning the Polish population that directly affect the deteriorating situation of the pension system. There are also presented solutions proposed so far to save the system, such as introducing a citizen’s pension or increasing the retirement age. Next, there are presented more comprehensive proposals of systemic reforms, related to stimulating the growth of the working-age population, as an attempt to improve the decreasing potential support ratio.

12

Why women leave earlier: what is behind the earlier labour market exit of women in the Czech Republic

70%

Dudová R., Pospíšilová K.

Sociologický časopis. Czech Sociological Review

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2022

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vol. 58

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issue 3

257-283

EN

The article examines the factors that intervene in decisions to leave the labour market in the Czech Republic from a gender perspective. It uses binary logistic regression to identify the variables that predict the economic inactivity of men and women at the age of 60 plus and the interactions of variables to examine whether the factors that determine when people exit the labour market are the same for men and women. The analysis uses data from the Labour Force Study (LFS) collected in the fourth quarter of 2017 and focuses on people between the ages of 60 and 69 and five independent variables: gender, education, pension eligibility, marital status, and type of job. It studies how gender intersects with other characteristics in the decision to retire from the labour market. Although pension eligibility is the central predictor of economic inactivity after the age of 60, when eligibility is controlled for here, it is evident that gender, education, job type, and marital status all influence the timing of labour market exits. Women leave work earlier than men, and this is found to be true even when we control for their education or pension eligibility. They are also more likely than men to leave work even if they are not yet eligible to collect a pension. The effect of education is not as straightforward for women as for men: women with the lowest and with the highest levels of education are more likely to continue to work than men with the same educational attainment. Policies to prolong people's working lives may thus have a different impact on each gender.

13

Determinanty zmian powszechnego systemu emerytalnego w Polsce

70%

Matyjaszczyk K.

Przegląd Zachodni

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2021

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issue 4 (381)

113-127

EN

Protecting citizens against social risk is one of the most important tasks of a democraticstate. In Poland, it is implemented through the social security system, an important element of which is the pension system. The purpose of the article is to analyze the factors that determine the functioning and change of the pension system. The considerations concern the demographic, social, economic and political situation. The research problem is the circumstances that determine the need for reform of the Polish old age risk protection system. The following research hypothesis was formulated: functioning and change of the pension system are conditioned by many circumstances, but the most important thing is the demographic situation. Its verification requires the use of the document examination method as well as the method of analysis and criticism of the literature. The considerations undertaken in the article allowed to state that the pension system is subject to frequent changes aimed at adapting it to new conditions. In the author's opinion, the demographic situation is the most important factor affecting the pension system, which may in the future pose an increasing challenge to its long-term stability.

14

Challenges of Georgia’s Pension System

70%

Urotadze J.

Polish Political Science Yearbook

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2020

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issue 3 (49)

171-185

EN

In 2018, a mandatory funded pension model (second pillar) was introduced in Georgia. At present, the Georgian pension system has three pillars, but the reform does not apply to current pensioners. If society does not trust all three pillars, the chances of reversing the pension reform will rise for two reasons. First, the replacement rate from the first pillar (state redistributive pension) is much lower than in any of the OECD member states. Second, for the majority of participants of the second pillar, pension payments will start in 20-25 years’ time. Such a long period creates uncertainty for many about whether long-term economic growth will be achieved, which in turn would make possible an adequate level of retirement income. This paper attempts to identify means of increasing replacement rates for the state redistributive pension and coverage of the voluntary funded third pillar. The research provides recommendations to enhance the Georgian pension system.

15

Uncertainty of forecasting (in)solvency of pension system based on the NDC model

70%

Chybalski F.

Econometrics. Ekonometria. Advances in Applied Data Analytics

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2015

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issue 1 (47)

56-67

EN

The main purpose of this paper is to identify and characterise the factors of uncertainty in forecasting the (in)solvency of a pension system based on the non-financial defined contribution model (NDC) and to evaluate the forecasting function of automatic balance mechanisms (ABM). The study is theoretical and empirical. It dismisses the hypothesis of automatic balancing of the NDC model, which justifies the forecasting of its (in)solvency. The paper discusses the problem of uncertainty in the long-term forecasting of the (in)solvency of a pension system and shows the rationale of applying ABM. It has an important forecasting function and support a long-term financial balance in the NDC model. The empirical part of the paper discusses, using a case study, the ABM-based principles of indexation in Sweden, considered to be exemplary in literature. They are juxtaposed to the principles of indexation under the Polish 1st pillar functioning without ABM and are detached from the changes in the economic and demographic conditions of the pension system.

16

WYBRANE PRAWNE PROBLEMY ZABEZPIECZENIA SPOŁECZNEGO FUNKCJONARIUSZY AGENCJI BEZPIECZEŃSTWA WEWNĘTRZNEGO

70%

Wieczorek M.

Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje

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2013

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vol. 14(14)

237-258

EN

The objective of this article is to present the regulation of providing the functionaries of the Internal Security Agency with the pension and sickness benefit in the light of the right to social security guaranteed by the Constitution. For the past few years, Poland has undergone profound changes with regard to the system of social insurance, which primarily has affected the insurance side of the country’s system. The decision as to the actual changes stems from the demographic challenges which determine the economic efficiency of the system. Considering the issue of social justice, the legislator has taken specific legislative actions which result in diametrical changes with reference to normalizing the right to pension for functionaries of the Uniformed Services, inclusive of the Internal Security Agency. Legislative work is being carried out with regard to changes in remuneration rules during the functionaries’ incapacity for work. The author of this article takes into account the constitutional conditionings of the aforementioned modifications in the insurance system.

17

Oaps’ activity in the labour market in the context of survey research

61%

Łuczka-Bakuła W., Jabłońska-Porzuczek L.

Journal of Agribusiness and Rural Development

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2013

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issue 4(30)

EN

A great deal of attention has been paid in recent years not merely to young people’s activity in the labour market, but also to the vocational involvement of elderly people. The traditional attitude towards the contemporary labour market results from the social and economic transformation, but also demographic changes and, the process of population ageing. It is thus a vital issue. A growing number of elderly people contributes to the increase in the number of beneficiaries, which is reflected in lower labour force participation and, consequently, may lead to a deterioration of production capacity of economy. On the one hand, higher pensions may be viewed as higher incomes of pensioners, but on the other hand, they constitute an extra burden for public expenses. Conversely, lower pensions may not merely result in increased activity in the labour market and higher incomes, but also be linked with an increase in social welfare expenditure. The article discusses the results of survey research conducted between 2009 and 2010 in a group of pensioners. The research shows that over a half of the surveyed OAPs were active in the labour market and their activity was mainly induced by their financial situation.

PL

W ostatnich latach zwraca się uwagę na aktywność zawodową nie tylko osób młodych, lecz także starszych. Dotychczasowe podejścia do współczesnego rynku pracy są skutkiem przemian zarówno społeczno-gospodarczych, jak i demograficznych, a przede wszystkim starzenia się społeczeństwa. Problem ten jest niezwykle istotny. Rosnąca liczba osób starszych przyczynia się do wzrostu liczby świadczeniobiorców, co z kolei wpływa na zmniejszenie osób aktywnych zawodowo, a w konsekwencji może prowadzić do obniżenia możliwości wytwórczych gospodarski. Wyższe emerytury to z jednej strony wyższe dochody emerytów, ale z drugiej – wzrost wydatków budżetowych. Z kolei niższe świadczenia to nie tylko motywacja do podejmowania wtórnej aktywności zawodowej i wyższe dochody, lecz także wzrost wydatków na świadczenia z pomocy społecznej. W artykule omówiono wyniki badań ankietowych przeprowadzonych w latach 2009-2010 wśród osób pobierających świadczenia emerytalne. Z badań wynika, że ponad połowa ankietowanych emerytów była aktywna zawodowo, a zdecydowana większość z nich pracowała 2-5 lat. Przyczyną podjęcia aktywności zawodowej była przede wszystkim sytuacja finansowa.

18

Být úředníkem

61%

Sviták Z., Reischlová D.

Folia historica Bohemica

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2018

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vol. 33

|

issue 2

319–331

EN

The article deals with motives that led normal people to choose the career of a clerk. It focuses mainly on middle and subaltern clerks, not on the top ranking officials. The motivation is seen mainly in career possibilities, regular income (salary) and in the entitlement to a pension after the end of one’s career. An analysis of each of these motives is based on source materials. The reasons for joining the clerical staff are illustrated also on the examples of particular clerks.

19

Ubezpieczeniowe fundusze kapitałowe jako forma długoterminowego oszczędzania

61%

Jasiński Ł.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

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2013

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vol. 47

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issue 3

EN

Apart from their protective function, Life Insurances (individual and group ones) give the opportunity to accumulate and increase one’s capital with the use of unit-link insurances. The amount of the capital that has been gathered depends on: the age of the insured, the amount of the insurance premium, the level of insurance security, or the duration of the insurance. The insured chooses such a program that suits his individual needs. Current debt crisis of countries such as Greece clearly shows that the state is not able to guarantee its citizens decent pensions. Because of that situation, the role of the private insurance market will be still on the rise.

PL

Artykuł nie zawiera abstraktu w języku polskim

20

Myopic Behaviour and State Involvement in a Pension System: A Cross-section Study for OECD Countries

61%

Chybalski F., Marcinkiewicz E.

Ekonomista

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2018

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issue 1

68-88

PL

Autorzy starają się odpowiedzieć na pytanie, czy obciążenie behawioralne, jakim jest krótkowzroczność (myopia) w zakresie indywidualnych decyzji emerytalnych faktycznie występuje i uzasadnia istotną rolę państwa w systemie emerytalnym w celu zapewnienia odpowiedniej adekwatności dochodowej. Analizie poddają zależność pomiędzy uczestnictwem obywateli w dobrowolnych planach emerytalnych i wybranymi cechami systemu emerytalnego, charakteryzującymi jego publiczny i obowiązkowy charakter, jak również jego obecną i oczekiwaną hojność. Przeprowadzone badanie empiryczne obejmuje ponad 20 krajów OECD i oparte jest na danych przekrojowych z okresu 2011–2013. Wykorzystano w nim metody modelowania ekonometrycznego oraz wielowymiarowej analizy statystycznej. Uzyskane wyniki wskazują, że dane zagregowane do poziomu makro nie potwierdzają występowania zjawiska myopii w decyzjach emerytalnych. W krajach z mniej hojnymi systemami emerytalnymi uczestnictwo osób pracujących w dobrowolnych planach emerytalnych jest bardziej powszechne. To sugeruje, że ludzie przyzwyczajają się do obowiązującego w danym kraju systemu emerytalnego i uwzględniają jego hojność i relację między publicznym i prywatnym segmentem w podejmowanych decyzjach o uczestnictwie w dobrowolnych planach emerytalnych. Dlatego myopia nie może być argumentem wspierającym dominującą rolę państwa w systemie emerytalnym. Dotyczy to zarówno publicznego zarządzania systemem emerytalnym, jak i szerokiego zakresu obowiązkowego systemu emerytalnego. Uzyskane wyniki nie kwestionują roli państwa w zabezpieczeniu emerytalnym, stanowią tylko argument za jej racjonalizacją.

EN

The study tries to verify whether the behavioural bias called myopia actually exists in pension decisions taken by individual agents, thus justifying significant state involvement in a pension system to ensure income adequacy. The authors examine the relationship between agent participation in voluntary pension schemes and some pension system features regarding its public and mandatory character as well as its current and predicted generosity. The empirical research involves aggregated cross-sectional data for over 20 OECD countries. Regression modeling as well as agglomerative hierarchical clustering and k-means clustering is employed to test the above-mentioned relationship. The results, suggest that aggregate data do not confirm the existence of myopia on pension decisions. In countries with less generous pension systems, voluntary schemes are more popular and better covered by working population. This suggests that people adapt to the pension system in their country and take its generosity as well as the relation between public and private character into account when deciding about the participation in voluntary pension schemes. Therefore, myopia may not support a greater state’s involvement in a pension system. This refers to both public management of the pension system as well as the broad scope of obligatory pension schemes. The results do not question the role of the state in a pension system, they deliver only an argument in favor of the rationalization of this role.

RU

Авторы пытаются ответить на вопрос, насколько такая черта характера как недальновидность (миопия) при принятии индивидуального решения по обеспечению себя на старость, имеет значение и дает право государству играть существенную роль в построении пенсионной системы. В статье анализируется зависимость между участием граждан в добровольных планах по накоплению средств на будущую пенсию и специфическими свойствами пенсионной системы, определяющими ее всеобщий и обязательный характер, а также нынешнюю и ожидаемую величину выплат. Проведенное эмпирическое исследование опирается на многомерные данные за период 2011–2013 годы из более чем 20-ти стран ОЭСР. В нем были использованы методы эконометрического моделирования и многомерного статистического анализа. Полученные результаты указывают, что данные, агрегированные до уровня макро, не подтверждают наличия явления миопии в решениях относительно пенсий. Участие работников в добровольных планах по накоплению средств на будущую пенсию является более массовым в странах, где пенсионные выплаты невелики. Это говорит о том, что люди привыкают к действующей в данной стране пенсионной системе, учитывают ее возможности, соотношение между публичным и частным сегментами и на основании этого принимают решения относительно участия в добровольных пенсионных планах. Именно поэтому миопия не может быть аргументом, доказывающим необходимость доминирующей роли государства в пенсионной системе. Это касается как публичного управления пенсионной системой, так и широты диапазона обязательной пенсионной системы. Полученные результаты не оспаривают роли государства в плане пенсионного обеспечения, а являются аргументом в пользу ее рационализации.

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Nowa emerytura jako element warunkujący godny poziom życia

The Austrian Pension System: Its Current Issues, Pension Privileges, and the Latest Developments

Secondary Professional Activity in the Labour Market Pensioners

Ocena skutków regulacji zawartych w obywatelskim projekcie ustawy – Emerytura bez podatku oraz o zmianie niektórych innych ustaw (druk sejmowy nr 2984)

Opodatkowanie emerytur w Polsce na tle rozwiązań w państwach Unii Europejskiej

Formalne i nieformalne zabezpieczenie emerytalne – postawy i oczekiwania Polaków wobec zmian demograficznych, społecznych i ekonomicznych. Kontekst europejski

Ocena konstytucyjności przepisów dotyczących wyłączenia możliwości pobierania przez sędziów uposażenia w stanie spoczynku i emerytury z Funduszu Ubezpieczeń Społecznych

Poziom świadomości emerytalnej a rozwój pracowniczych programów emerytalnych

Gwarancje prawa do realnej wartości świadczeń w systemie zabezpieczenia społecznego

Zainteresowanie oraz opłacalność oszczędzania na emeryturę w III filarze

Poprawa współczynnika potencjalnego wsparcia jako element kompleksowej reformy systemu ubezpieczeń emerytalnych

Why women leave earlier: what is behind the earlier labour market exit of women in the Czech Republic

Determinanty zmian powszechnego systemu emerytalnego w Polsce

Challenges of Georgia’s Pension System

Uncertainty of forecasting (in)solvency of pension system based on the NDC model

WYBRANE PRAWNE PROBLEMY ZABEZPIECZENIA SPOŁECZNEGO FUNKCJONARIUSZY AGENCJI BEZPIECZEŃSTWA WEWNĘTRZNEGO

Oaps’ activity in the labour market in the context of survey research

Být úředníkem

Ubezpieczeniowe fundusze kapitałowe jako forma długoterminowego oszczędzania

Myopic Behaviour and State Involvement in a Pension System: A Cross-section Study for OECD Countries