Title Model optimalnoga financiranja sustava socijalnoga osiguranja Republike Hrvatske Title (english) Model of optimal financing of the social security system of the Republic of Croatia Author Denis Buterin Mentor Saša Drezgić (mentor)Committee member Helena Blažić (predsjednik povjerenstva)Committee member Nela Vlahinić Lenz (član povjerenstva)Committee member Marinko Škare (član povjerenstva)Granter University of Rijeka Defense date and country 2020-01-28, Croatia Scientific / art field, SOCIAL SCIENCES Universal decimal classificationUDC ) 364/365 - Social welfare. Safeguarding accommodation Abstract U ovom doktorskom radu istražuje se razvoj sustava socijalne sigurnosti od početaka do njegovih današnjih pojavnih oblika. Razine sigurnosti razlikuju se od države do države i nerijetko ovise o stupnju njihovog ekonomskog i društvenog razvoja. Isto tako, sustavi socijalne sigurnosti razlikuju se po učinkovitosti koja je uvjetovana rastućim troškovima i sve ograničenijim prihodima te načinima njihovog financiranja. U Hrvatskoj se sustav socijalne sigurnosti temelji na generacijskoj solidarnosti, odnosno na modelu izdvajanja doprinosa, a ravnoteža njegovog funkcioniranja dugotrajno je i značajno narušena dugogodišnjim nepovoljnim demografskim procesima. Projekcije pokazuju da će se zabrinjavajuća demografska situacija pogoršavati još i više te da će uz niske stope nataliteta i fertiliteta te negativni prirodni prirast, daljnjoj depopulaciji doprinositi i negativni migracijski saldo. Iseljavanje mladog, radno sposobnog stanovništva inducira daljnje smanjivanje fertiliteta i prirodnog priraštaja čime će funkcioniranje socijalnog sustava, a osobito mirovinskog i zdravstvenog sustava već u doglednoj budućnosti biti dovedeno u pitanje. Nadalje, doprinosi izravno opterećuju rad, odnosno povećavaju trošak radne snage za poslodavce te umanjuju njihovu tržišnu konkurentnost i djeluju na rast gospodarstva. U radu je prikazan pregled empirijskih istraživanja o utjecaju različitih poreznih struktura na ekonomski rast čiji je sublimirani zaključak da izravni porezi imaju negativno djelovanje na rast, dok su neizravni porezi neutralni. Hrvatski porezni sustav s porezom na dodanu vrijednost kao glavnim čimbenikom porezne strukture orijentiran je prema oporezivanju potrošnje, ali također je karakteriziran i visokom razinom doprinosa. U ovom radu, hipoteza o mogućnostima kreiranja optimalnog sustava financiranja socijalne sigurnosti temeljenog na promjeni strukture financiranja u smjeru naglašene uloge neizravnih poreza provjerena je i potvrđena upotrebom prilagođenog Diamond-Samuelsonovog modela s kalibracijom ekonomskih parametara za Republiku Hrvatsku te modelom vektorske-autoregresije. Dokazano je da smanjenje poreznog opterećenja izravnim porezima ima pozitivne ekonomske, demografske i fiskalne učinke.
Abstract (english) This doctoral thesis explores the development of the social security system from its beginnings to its present-day forms. Security levels vary from state to state and often depend on the degree of their economic and social development. Likewise, social security systems differ in efficiency, driven by rising costs and increasingly limited incomes, and the ways in which they are financed. In Croatia, the social security system is based on generational solidarity, ie on payment of contributions, and the balance of its functioning is permanently and significantly impaired by many years of unfavorable demographic processes. The projections show that the worrying demographic situation will worsen even more, and that with low birth rates and fertility and with a negative natural increase, a negative migration balance will contribute to further depopulation. The emigration of a young, working-age population causes further declines in fertility and natural growth, which will put the functioning of the social system, and especially the pension and health systems, in the foreseeable future. Furthermore, contributions directly burden labor, that is, increase the cost of labor for employers and reduce their market competitiveness and affect the growth of the economy. The paper presents an overview of empirical research on the impact of different tax structures on economic growth, whose sublimated conclusion is that direct taxes have a negative effect on growth, while indirect taxes are neutral. The Croatian tax system with value added tax as a major factor in the tax structure is oriented towards taxation of consumption, but is also characterized by a high level of contributions. In this paper, the hypothesis about the possibilities of creating an optimal social security financing system based on changing the financing structure in the direction of the emphasized role of indirect taxes was tested and validated using the adjusted Diamond-Samuelson model with economic parameters calibration for the Republic of Croatia and the vector-autoregression model. Also, it is validated that reducing the tax burden on direct taxes has positive economic, demographic and fiscal effects.
Keywords
sustav socijalne sigurnosti
ekonomski rast
porezna struktura
Republika Hrvatska
OECD
Keywords (english)
social security system
economic growth
tax structure
Republic of Croatia
OECD
Language croatian URN:NBN urn:nbn:hr:192:363531 Study programme Title: Economics and Business Economics Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2020-03-16 12:30:27
