scholarly journals Directions For Reconstruction of the Tax System in Poland – a Growth‑Enhancing Proposal

2021 ◽  
pp. 75-109
Author(s):  
Jakub Karnowski ◽  
Andrzej Rzońca
Keyword(s):  
Economic Growth ◽  
Social Security ◽  
National Health ◽  
Local Governments ◽  
Social Insurance ◽  
Review Of The Literature ◽  
Tax System ◽  
Social Security Contributions ◽  
Health Fund ◽  
Different Types

The paper aims to present directions for the growth‑enhancing reconstruction of the tax system in Poland. It presents a diagnosis of the main strengths and weaknesses of that system. Based on this diagnosis and a review of the literature, the authors propose a package of recommendations whose introduction would be conducive to economic growth. The recommendations include: shifting the burden of taxation from income, in particular low labour income, to consumption; exempting low earners from a part of social security contributions; the introduction of the possibility for local governments to increase the PIT‑free allowance above the centrally set base amount; the unification of the basis for the PIT, National Health Fund and Social Insurance Institution contributions; the elimination of differences in contributions for different types of contracts on the basis of which work is performed; the extension of one‑off amortisation to all machine investments; and the elimination of sectoral taxes.

A Local Act for Social Insurance in the Eighteenth Century

1952 ◽  
Vol 11 (2) ◽  
pp. 191-197
Author(s):  
B. Keith-Lucas
Keyword(s):  
Eighteenth Century ◽  
National Health Service ◽  
Health Service ◽  
Social Security ◽  
National Health ◽  
Social Insurance ◽  
National Insurance ◽  
The Future

It may be that historians of the future will regard the present age as distinguished above all things by the system of social security introduced by the series of statutes which included the National Health Service Act, 1946, the National Insurance Act, 1948, and the National Assistance Act, 1948.

Medical Care under Social Security in France

1971 ◽  
Vol 1 (4) ◽  
pp. 331-341
Author(s):  
R. F. Bridgman
Keyword(s):  
Social Security ◽  
Medical Care ◽  
Local Governments ◽  
Social Insurance ◽  
Medical Profession ◽  
Great Influence ◽  
Payment System ◽  
Public Hospitals ◽  
Health Institutions ◽  
The Government

Social insurance was initiated in France on a national scale in 1930 and now covers about 98.5 per cent of the population. The coverage expanded the limits of traditional sickness insurance for curative medicine and had a growing impact on overall health and social policy. French social insurance is a public service run by organizations which retain the voluntary status of the old mutual funds. The social security budget is independent of that of the government, which contributes less than 20 per cent of the overall social budget of the nation. The relationships between the medical profession, private and public hospitals, preventive care organizations, social insurance funds, and central and local governments have become very complex. The huge social security organization has acquired competence in planning and in technical organizational matters and consequently has had a great influence on medical care patterns. Social security adopted the direct payment system in its relationships with the medical profession; therefore the latter has retained its independent status. But, for public and private hospitals, the payment system is indirect. A special branch was created in 1945 to deal with capital investments in hospitals and health institutions concerned with preventive medicine. Social insurance contributed greatly to facilitating access of patients to all kinds of medical care, either public or private, curative or preventive, and helped the government by participating in the construction of a complex network of health institutions for the benefit of the whole population. This task is not yet achieved, and greater coordination and additional resources are necessary. But there is no doubt that social insurance was and still is a powerful factor in the continuing improvement of the nation's health and living conditions.

scholarly journals Estimating the Impact of Taxes on the Economic Growth in the United States

2017 ◽  
Vol 55 (4) ◽  
pp. 481-499 ◽  
Author(s):  
Branimir Kalaš ◽  
Vera Mirović ◽  
Jelena Andrašić
Keyword(s):  
Economic Growth ◽  
Social Security ◽  
Gross Domestic Product ◽  
Income Tax ◽  
Personal Income ◽  
Domestic Product ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Gross Domestic Product Growth ◽  
Social Security Contributions

AbstractIn a research paper, the authors provide an empirical approach to taxes and economic growth in the United States in the period 1996-2016. The basic goal is to explore how taxes affect economic growth. The subject of the research is measuring the effects of tax revenue growth and tax form as a personal income tax, corporate income tax and social security contributions on gross domestic product as a proxy for economic growth. Methodology framework includes several tests to clear the potential problem of heteroscedasticity, autocorrelation, multicollinearity and specification of the model. Based on diagnostic tests, a regression model is adequately created where fundamental econometric procedures are applied. Correlation matrix reflects a strong and positive relationship between tax revenue growth and corporate income tax on the one side and gross domestic product growth, on the another side. Also, personal income tax and social security contributions are weakly related to gross domestic product growth. The model shows a significant effect of tax revenue growth and social security contributions, while personal income tax and corporate income tax do not have a significant impact on gross domestic product growth. Interestingly, personal income tax as the main tax form in the tax structure of the United States has no significant impact on economic growth compared to social security contributions which percentage share is lesser.

scholarly journals Evolution of health social security expenditure in Chile: A review of financial aggregates from 2000 to 2018

Medwave ◽  
2021 ◽  
Vol 21 (01) ◽  
pp. e8117-e8117
Author(s):  
Rony Lenz-Alcayaga ◽  
Luciano Páez-Pizarro
Keyword(s):  
Social Security ◽  
National Health ◽  
Private Health Insurance ◽  
Health Spending ◽  
Health Insurance System ◽  
The Public ◽  
Insurance System ◽  
Capita Expenditure ◽  
Health Fund ◽  
National Health Fund

Introduction In Chile, there is controversy regarding the magnitude of financing for the health system. Some experts state that more resources are needed, while others refer to the problems that may arise in managing a growing pool of resources. Aim This article aims to offer evidence to encourage critical discussion through a time series analysis of the leading financial aggregates in constant 2018 Chilean pesos of the Chilean social security in the period from 2000 to 2018. Methods We did an observational, descriptive, longitudinal, and time series trend analysis study. Financial aggregates are organized according to social security definitions and by financial administrators—the public National Health Fund and the private health insurers. Results Social security health spending has increased almost four-fold in the study period. After enacting the Explicit Guarantees in Health, the National Health Fund expanded more than the private health insurance system due to government allocations to the National Health Fund. In contrast, individual contributions decreased steadily every year during the study period. Per capita expenditure was higher in the private health insurance system. However, the per capita expenditure of the private insurance system over the public health fund has gradually decreased over time. Conclusion Firstly, Chile increased its health spending at a rate higher than observed in other Organization for Economic Co-operation and Development countries. Secondly, it transitioned from financing health mainly through workers’ contributions to growing prominence of the government’s overall contribution. In the wake of the announced health reform, the discussion of health funding will include employers’ role in health financing.

scholarly journals International Constructions of Social Security and Public Health: Policy Intersections 1920–1970

Gesnerus ◽  
2017 ◽  
Vol 74 (2) ◽  
pp. 205-215
Author(s):  
James A. Gillespie
Keyword(s):  
Health Policy ◽  
Health Insurance ◽  
Social Security ◽  
National Health Insurance ◽  
National Health ◽  
Social Insurance ◽  
Early Years ◽  
Health Security ◽  
Global Health Policy ◽  
The Social

The problems of national health insurance played a prominent, but shifting role in the formation of global health policy. This paper uses the work of Geneva based organizations from the end of the First World War to the 1970s to explore the crossing points between health policy and social security. From its formation the League of Nations Health Organisation had an uneasy dialogue with the social insurance and security approaches adopted by the International Labour Organization and the International Social Security Association. When the social insurance concerns of the interwar year broadened into ‘social security’, largely led by the ILO, this debate spilled over into conflicts over the leadership of global social policy and carried over into the early years of WHO. Conflicts centred on the difficult relationship between national health insurance and the other elements of what became the welfare state. The paper identifies the difficulties of constructing a global policy space for action on health security.

SUPPLEMENTARY PARENTAL BENEFIT – THE MUM 4 + PROGRAMME – EXPECTATIONS AND REALITY

2021 ◽  
Vol specjalny (XXI) ◽  
pp. 487-496
Author(s):  
Ewelina Kumor-Jezierska
Keyword(s):  
Social Security ◽  
Old Age ◽  
Social Insurance ◽  
Insurance Fund ◽  
State Budget ◽  
Social Security Contributions ◽  
Monetary Benefit ◽  
Social Insurance Fund ◽  
The Right ◽  
Legal Sense

In this article the regulations of the act on parental supplementary benefit of January 30, 2019 are thoroughly analysed. Supplementary parental benefit is granted to a person who gave birth to and raised or only raised at least four children and did not acquire the right to a pension or a pension paid to this person by the pension authority is smaller than the lowest pension. One is entitled to the benefit mentioned herein only in the case of not having means of subsistence because of not pursuing or discontinuing employment as a result of raising minimum four children. Supplementary parental benefit is in no way related to making social security contributions, it is a benefit financed by the state budget, which in a supplementary or substitutional way is linked to old age. In the legal sense, it is not a pension, but a special non-contributory monetary benefit of discretionary nature, which is granted only on request of the person of interest based on the administrative decision of the president of the Polish Social Insurance Institution (ZUS) or the Agricultural Social Insurance Fund (KRUS).

scholarly journals Tax Buoyancy and Economic Growth: Empirical Evidence of Bulgaria

2019 ◽  
Vol 5 (3) ◽  
pp. 236-248
Author(s):  
S. Tanchev ◽  
◽  
I. Todorov ◽  
Keyword(s):  
Economic Growth ◽  
Social Security ◽  
Income Tax ◽  
Personal Income ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Corporate Tax ◽  
Social Security Contributions ◽  
Long Run ◽  
Short Run

The study analyzes the long-run and short-run tax buoyancies of Bulgaria and their relationship with Bulgaria’s economic growth. The buoyancy measures the response of tax revenue to changes in economic growth. The buoyancy indicates whether collectability of the tax on income, profit, and consumption increases. The object of this study is the collectability of aggregate tax revenues and of the revenues from different types of taxes – value added tax, personal income tax, corporate tax and social security contributions in Bulgaria. The subject of the study is the relationship of different tax revenues with economic growth. The research methods employed are the fully modified least squares (FMOLS) and autoregressive distributed lag model (ARDL). The research covers the period from the first quarter of 1999 to the second quarter of 2017 and uses the Eurostat data (78 observations). The study aims to show which type of revenues (from direct or from indirect taxes) is more important for Bulgaria’s state budget. It is shown that the buoyancies of aggregate tax revenue, personal income tax and social security contributions significantly differ from one another in the long-run. The buoyancies of the value-added tax and the corporate tax are above one in the long run. In the short-run the buoyancy of the aggregate tax revenues, the corporate tax, the income tax and the social security contributions are different from one. The short-run buoyancy of VAT exceeds one, hence dynamics of VAT revenues is sustainable. The collectability of the aggregate tax revenue, personal income tax and social security contributions has increased neither in the long run nor in the short run. It is therefore recommended that inefficient taxes, whose collectability does not increase, be reformed.

scholarly journals Problem odpowiedzialności członków zarządu spółki kapitałowej za zobowiązania z tytułu składek na ubezpieczenie społeczne powstałe w czasie trwania postępowania z możliwością zawarcia układu

2020 ◽  
Vol 29 (1) ◽  
pp. 11
Author(s):  
Rafał Adamus
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Good Time ◽  
Board Members ◽  
Management Board ◽  
Social Security Contributions

<div><p>The study is devoted to the problem of management board members’ liability for social insurance contributions arising during the course of proceedings with the option of concluding an arrangement based on the provisions of both the Bankruptcy and Reorganization Law and the Restructuring Law. It defends the view that a member of the management board is not responsible for liabilities under social security contributions arising during the course of proceedings with the option of concluding an arrangement, initiated in good time, conducted on the basis of the provisions of the Bankruptcy and Reorganization Law as well as on the provisions of the Restructuring Law.</p></div>

scholarly journals Do the Social Insurance Contributions Payable in Poland Constitute a Tax?

2019 ◽  
pp. 595-604
Author(s):  
Jacek Wantoch-Rekowski
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Social Security Contributions ◽  
Economic Level ◽  
The Social

Among the enforced public levies in Poland, taxes and social security contributions are certainly the ones of the greatest significance. There are major similarities between them, however differences are also noticeable. On the economic level, contributions are even referred to as an “exceptional tax”. The aim of the study is to determine – on the legal level – whether it is reasonable to consider the contributions payable in Poland a tax.

Inequality will persist in China as incomes rise

2015 ◽  
Keyword(s):  
Economic Growth ◽  
Working Conditions ◽  
Income Tax ◽  
Social Insurance ◽  
Institutional Reform ◽  
Tax System ◽  
Content Type ◽  
Feasible Option ◽  
Per Capita ◽  
The Government

Subject Inequality in China. Significance China's per capita income will double from 2010 to 2020, according to the initial outline of the government's 13th Five-Year Plan (2016-20). A focus of the plan will be to tackle China's high income inequality by reducing poverty, increasing the wages of the lowest-paid workers and broadening the middle class. As economic growth slows over the next five years, the government will have to find new ways to rebalance the economy, deepen institutional reform and ensure that wage growth can continue at close to its current rate of just under 10%. Impacts Collective action by low-paid workers will put pressure on employers to improve pay, working conditions and social insurance contributions. To distribute wealth more evenly, Beijing will introduce a comprehensive income tax system and expand scope for property investment. China's is so large that immigration is not a feasible option for tackling demographic problems; it must find novel solutions.

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