Vpliv pokojninske zakonodaje na starostno varčevanje

magistrsko delo

Simon Vučer (Author), Bojan Škof (Mentor), Darja Senčur Peček (Co-mentor)

Abstract

Socialno zavarovanje oziroma njegovo ožje področje pokojninsko zavarovanje se navkljub še vedno trajajočim reformam, ki se jih izvaja s spremembami pokojninske zakonodaje, še ni izvilo iz krize financiranja pokojninskih sistemov. Reševanje krize z uvedbo treh stebrov pokojninskega sistema na podlagi modela Svetovne banke je vplivalo na razvoj pokojninskega zavarovanja tako v Republiki Sloveniji kot tudi v Republiki Italiji in njuno uvedbo sistema treh stebrov s kombinacijo dokladnega in naložbenega sistema. Spremembe na področju pokojninske zakonodaje so močno vplivale na pokojninski sistem v zvezi z uvedenim dodatnim pokojninskim zavarovanjem kot starostnim varčevanjem, ki naj bi ob koncu aktivne dobe zaposlitve predstavljal dodatek k starostni pokojnini. V pokojninsko zakonodajo uvedeni varovalni elementi za zmanjšanje oziroma omejitev tveganj v večji meri služijo svojemu namenu, kar pa še ni mogoče v popolnosti trditi za z naložbeno politiko življenjskega cikla oblikovane sklade življenjskega cikla, ki sicer omogočajo večje kapitalske donose na privarčevana denarna sredstva s pomočjo različne naložbene politike v podskladih. S tem se je varčevalcem dala možnost, da bodo pri upokojitvi prejemali višjo dodatno pokojnino. Vendar navkljub že uvedenim varovalnim elementom za omejitev tveganj in tistimi, ki so bili v pokojninski sistem uvedeni s spremembo zakonodaje ni prišlo do bistvenega povečanja premoženjsko pravne varnosti starejše populacije, saj naložbena tveganja navkljub varno naravnanim naložbenim politikam skladov, ostajajo na stani varčevalcev, ki dejansko nimajo neposrednega vpliva na naložbeno politiko, prav tako pa tudi ne zagotovila, da v času varčevanja zaradi neugodnih razmer na finančnih trgih ne bo prišlo do izgube privarčevanih sredstev, še posebej pri prehodih med podskladi, ko se privarčevana sredstva prenesejo iz podsklada z bolj tvegano naložbeno politiko v podsklad z manj tvegano naložbeno politiko. Poleg vpliva pokojninske zakonodaje na starostno varčevanje je v delu opredeljen še občuten vpliv stimulativne državne politike obdavčitve pokojnin, ki temelji na davčnih spodbudah. Okvirno pa je opredeljena tudi situacija pokojninskega zavarovanja v sosednji državi Republiki Italiji, ki je z reformo pokojninske zakonodaje pričela ravno tako kot Slovenija v devetdesetih letih prejšnjega stoletja.

Keywords

davčno pravo;socialna varnost;pokojninski sistem;pokojninska reforma;stebri pokojninskega sistema;dodatno pokojninsko zavarovanje;dodatne pokojninske sheme;naložbeni pokojninski skladi;skladi življenjskih ciklov;naložbena politika;zajamčeni donos;starostno varčevanje;pokojnina;davčna politika;režimi obdavčitve;davčne spodbude;davčne olajšave;obdavčitev pokojninskega sistema;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[S. Vučer]
UDC:	336.22:349.3(043.3)
COBISS:	5196075
Views:	1282
Downloads:	130
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	The Impact of Pension Legislation On Old Age Saving
Secondary abstract:	Social Insurance in the area of pension insurance, despite the continued reforms to be implemented by changes in pension legislation, has not yet managed to emerge from the crisis on funding of pension schemes. Solving the crisis by introducing a three-pillar pension system based on the model of the World Bank's influenced on the development of pension insurance in the Republic of Slovenia as in the Republic of Italy and their introduction of a system of three pillars of the combination of the PAYG and investment system. Changes in pension legislation have a major impact on the pension system in relation to the imposed supplementary pension insurance as old-age savings, which should be at the end of an active period of employment constituted a supplement to the old-age pension. In the pension legislation introduced protective elements to reduce or limit the risks to a greater extent serve its purpose, which cannot yet be fully argued for investment policy of lifecycles. Lifecycle investment funds allow greater capital returns on savings funds through various investment policy in the Sub-Funds that offers the possibility to savers to receive higher supplementary pensions. However, despite already imposed security elements for limiting the risks, and those who were introduced in the pension scheme by the amendment of legislation, there was no significant increase in the property of legal certainty in the elderly population, because the investment risks despite the safe-oriented investment policies of the funds remains on the side of savers, which actually have no direct influence on the investment policy, and also no guarantee that in the time savings due to unfavorable conditions in the financial markets will not lead to the loss of savings, especially at switching between sub-funds, when saved funds are transferred from Sub-fund with riskier investment policy to Sub-fund with less risky investment policy. In addition to the impact of pension legislation in the age savings it is also defined that there is also a significant impact of stimulative government policy of pension taxation, based on tax incentives. And there is framework defined situation of pension schemes in the neighboring country, the Republic of Italy, which started the reform of pension legislation just as Slovenia in the nineties of the last century.
Secondary keywords:	tax law;social security;pension system;pension reform;pillar pension system;supplementary pension insurance;supplementary pension schemes;private or supplemental pension funds;life cycle funds;investment policy;guaranteed return;old age savings;pension;tax policy;taxation regimes;tax stimulations;tax incentives;tax relief;taxation of pension system;master thesis;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	106 f.
ID:	9159088