La thèse cherche à travers des critères économiques, sociaux et financiers à définir pour laFrance un système de retraite optimal. Elle procède à l’analyse critique de l’ensemble desréformes entreprises depuis la parution du Livre Blanc sur les retraites (1991), et engage despistes de mesures complémentaires pour les améliorer. Elle s’articule autour de deux idéesprincipales : d’une part, les principales réformes (Balladur, 1993 et Fillon, 2003) sont d’ordreparamétrique et entendent préserver la logique de solidarité intergénérationnelle ; d’autre part,sous certaines conditions, elles peuvent être améliorées par l’adjonction de mesuresstructurelles sous forme d’introduction d’une dose de capitalisation obligatoire.L’argumentation s’appuie à la fois sur une réflexion théorique, fondée notamment sur lesmodèles à générations imbriquées, la notion de taxe sur la poursuite d’activité aux âgesavancés, et sur une étude empirique internationale mesurant l’impact d’une capitalisationsupplémentaire sur l’épargne nationale. Globalement, l’objectif de la thèse est de montrerl’existence de deux dilemmes auxquels font face les pouvoirs publics dans la recherche desolutions à la crise des retraites: (1) garder le système de retraite actuel qui offre peud’incitations à la poursuite de toute activité professionnelle aux âges avancés ou aller versplus d’individualisation des droits au risque de sacrifier la solidarité intergénérationnelle ; (2)quelle dose, quelle(s) forme(s) et quelle réglementation de la capitalisation qui permettentd’augmenter l’épargne nationale au lieu de la réduire ? / This dissertation tries to define an optimal retirement system for France based on economic,social and financial criteria. It reviews the reforms that have been undertaken since thepublication of the Livre Blanc sur les retraites in 1991, and highlights additional measuresthat could be implemented to enhance these reforms. The dissertation is structured around twomain ideas: on the one hand, the main reforms (Balladur, 1993 and Fillon, 2003) are ofparametric nature and intend to preserve intergenerational solidarity; on the other hand, undercertain conditions, they can be improved by incorporating a funded system. The analysis relyon both a theoretical framework, notably overlapping generations models, and anempirical approach to assess the impact of additional capitalization on national saving.Overall, the dissertation aims to show that the authorities face two main dilemma whendealing with the retirement crisis: (1) keep the current retirement system, which does notencourage the elderly to remain in the workforce, or move toward a funded system at the riskof giving up intergenerational solidarity; (2) what dose, forms and regulations of fundingcould stimulate national savings?

This thesis deals with the analysis of the pension security of miners in the Czech Republic from its historical beginnings to the present day, with the main focus on the legislation de lege lata. The selected range of employees in mining industry is in Czech law of pension insurance in comparison with other insured persons favoured in determination of retirement age and the determination of amount of the old-age pension. These benefits are limited for the time being; however, currently the preferences are enforced to be listed in the public pension system permanently. The main focus of work is therefore an analysis of the legislation relating to the entitlement of miners to an old-age pension, taking into account the specific retirement age and the determination of the amount of this pension. The work also touches other pension benefits paid out of the Czech pension system, i.e. disabled pension and survivors' pensions. Mentioned are also some of the claims arising from compensation legislation and the selected topics of international legal issues that may have an effect on the performance of paid to the miners from the Czech pension system (particularly the top-up allowance).

Made available in DSpace on 2016-04-26T20:22:58Z (GMT). No. of bitstreams: 1 Julia de Menezes Nogueira.pdf: 1724982 bytes, checksum: f16458f87287a0130bcd9bbe73ead4ed (MD5) Previous issue date: 2014-08-04 / The goal of this thesis is to analyze, from the perspective of Logical-Semantic Constructivism, all the tax norms incident on insurance, reinsurance and pension plans. We also went through the tax rules applicable to revenues and profits (or surplus) of the entities that are necessary parties to those contracts: insurers, reinsurers, open and closed private pension entities. The analysis of these normative sets under a single point of view is justified, since the contracts on focus and the activities of these entities have a common goal of ensuring risks. In the case of insurance risks, the risks must only be lawful and subject to the categories of damage insurance and personal insurance. In the case of private pension, it protects primarily the social risk of old age. Regarding the taxation of the entities, identity is shown in many aspects, especially the requirement for establishment of technical provisions to meet the future obligations, providence that must necessarily be observed by the Tax Law. In the last chapter, we concentrate on the system built in Brazil, during the last two decades, regarding the taxation of private pension plans. We analyzed each of its stages, to conclude that currently a scheme called "EET" (exemption/exemption/taxation) is adopted, according to which in the first step exemption and deductibility of contributions are granted, in the second step there is also income tax exemption during the accumulation of resources in the plan, with taxation only in the third stage, when the perception of benefits or redemption by the beneficiary occurs, privileging the long-term savings as opposed to the immediate consumption of the income / Nosso objetivo, neste trabalho, é analisar, sob a perspectiva do Constructivismo Lógico-Semântico, as normas tributárias incidentes sobre o seguro, o resseguro e os planos de previdência privada. Também nos ocupamos da tributação incidente sobre as receitas e lucros (ou superávit) das entidades que são partes necessárias nesses contratos: seguradoras, resseguradoras, entidades abertas e fechadas de previdência complementar. A análise desses conjuntos normativos sob ponto de vista único se justifica, pois os contratos em foco e as atividades desenvolvidas pelas referidas entidades têm como objetivo comum garantir cobertura de riscos. No caso do seguro, riscos de qualquer natureza, bastando que sejam lícitos e submetidos às categorias de seguro de dano e seguro de pessoas. No caso da previdência privada, protege-se primordialmente o risco social da velhice. No último capítulo, nos concentramos sobre o sistema construído no País, nas últimas duas décadas, voltado à tributação dos planos de previdência privada. Analisamos cada uma de suas etapas, para concluir que atualmente se adota regime denominado IIT , segundo o qual há isenção e dedutibilidade na etapa das contribuições, isenção na etapa da acumulação dos recursos no plano, havendo tributação somente por ocasião da percepção dos benefícios, ou resgate, pelo beneficiário, privilegiando-se a poupança de longo prazo em detrimento do consumo imediato

摘要 傳統由家庭負責的老年經濟安全在老年人口日益增加，子女數目的減少及產業結構改變的衝擊下已漸漸的暴露出問題的嚴重性。其責任也漸漸地由家庭轉移到整體社會。世界各國政府多將如何確保老年經濟安全列為主要的施政內容，我國自然也不例外。證諸已開發國家的實際情況，大多以多層次的年金體系（multi－tier pension system）提供老年經濟安全完整的保障。近年來也有多位學者發表文章以探討如何利用這種多層次的年金架構達成各種社會及經濟目標。 就我國現行的狀況來看，即將開辦的國民年金由於給付水準偏低，只能對老年生活提供基本的保障，且由於計劃成員包含了全體國民，所規定的內容與給付的年金無法完全滿足個別成員的不同偏好，對採行確定給付制的公共計劃來說，由於給付與提撥之間並沒有明確關聯，若提撥率太高的話，對勞動誘因與產出將會有不利影響，再加上政府財政負擔與政治力干預的考量，在在都顯示出了職業退休金制度在老年生活保障上的不可或缺性。 相對於基礎年金計劃，政府對職業退休金計劃的介入程度通常較淺。政府通常藉著租稅優惠鼓勵企業提供，員工參與退休金計劃。此外，由於計劃中存在著訊息不對稱、外部性與獨占力等會造成市場失靈的因素，這使得政府有必要以管制者的身分對此失靈現象加以矯正。透過政府的管制尚可增進計劃的安全性與公平性。就目前多數OECD國家的管制經驗來看，管制的內容可以區分為資產、負債與其他方面三類。 我國目前雖然已經有完整的規範勞工退休的法令，但由於法規內容陳義過高，在實際情況下，有很多規定並無法落實，有很多規定則不合時宜。例如，我國法令並未強制企業以合理的方法對退休金進行提撥，以致普遍存在著提撥不足的現象。在計劃清償債務能力之保證、賦益權與可攜性與訊息揭露方面之管制現行法令往往不合時宜，甚至沒有規定。這使得大多數勞工退休後的生活無法獲得確實的保障，雇主也因為低估退休金成本而忽略退休金之潛在負擔，以致對將來的營運方針無法作整體的規劃。對於上述這些管制方面的問題，正在行政院審議中的「勞工退休金條例」草案已經為受勞基法規範行業的雇主與本國籍勞工規劃出一個可行的解決方案。但由於該條例尚未生效且適用的對象與範圍皆受限制，因此，並無法完全解決目前的難題。 由於上述的管制對員工退休金權益保障的落實有非常重要的影響，目前國內已有的研究很少且不夠完整，本文的主旨在以OECD選樣國家歷年來在勞工退休所得保障方面所遭遇的困難，及其在解決問題的對策方面所做的努力來作為改善我國勞工退休所得保障制度的借鏡。並透過對現行退休制度與「勞工退休金條例」草案的比較以檢視問題獲得改善的程度。 目錄 第一章 緒論------------------------------------------------------1 第一節 研究動機與研究目的---------------------------------------1 第二節 研究範圍與研究限制---------------------------------------3 第三節 研究大綱-------------------------------------------------4 第二章 職業退休（年）金計劃的必要性--------------------------6 第一節 老人福利需求與經濟安全保障的重要性-----------------------6 第二節 現階段老年經濟安全所面臨的威脅---------------------------7 第三節 老年年金的功能與性質------------------------------------12 第四節 職業退休（年）金制度應該扮演的角色----------------------14 第三章 職業退休（年）金計劃的歷史演進及種類----------------21 第一節 職業退休金的歷史演進與發展-------------------------------21 第二節 職業退休金計劃的種類-------------------------------------22 第三節 確定給付計劃與確定提撥計劃-------------------------------25 第四節 選樣OECD國家之職業退休金現況----------------------------39 第四章 政府對退休金計劃在資產方面的管制--------------------47 第一節 政府對退休金基金加以管制的必要性-------------------------47 第二節 政府在提撥基金方面的管制措施-----------------------------48 第三節 政府對賸餘資產所有權歸屬的管制---------------------------68 第四節 政府對投資組合的管制-------------------------------------70 第五章 政府對退休金計劃在負債及其他方面之管制-------------76 第一節 政府對計劃清償退休金債務的能力保險之管制-----------------76 第二節 政府對退休金計劃在賦益權及可攜性方面之管制---------------85 第三節 政府對退休金給付的指數化之管制---------------------------92 第四節 其他與政府管制有關的問題---------------------------------93 第六章 我國勞工退休（年）金管制問題之檢討-------------------103 第一節 我國勞工退休所得保障制度之沿格-------------------------103 第二節 我國現行勞工退休金制度所面臨之問題---------------------106 第三節 勞工退休金條例草案內容分析-----------------------------121 第七章 結論與建議---------------------------------------------125 參考文獻--------------------------------------------------------128 附表-----------------------------------------------------------------------133 圖表目錄 圖（1-1）本文架構圖------------------------------------------------------------------5 表（2-1）台灣地區人口結構與扶養比之變遷--------------------11 表（2-2）台灣地區勞動人口比例--------------------------------11 表（2-3）職業退休（年）金制度應該扮演的角色---------------20 表（3-1）確定給付計劃與確定提撥計劃之比較------------------36 表（3-2）選樣國家公共年金與職業年金之給付水準-------------39 表（4-1）選樣國家政府對退休金計劃在資產方面管制之比較----74 表（5-1）選樣國家政府對退休金計劃在負債方面管制之比較---100 表（6-1）民國73至87年間我國就業人口之轉業情形----------105 表（6-2）勞基法新增規定之內容-------------------------------105 表（6-3）我國現行退休金計劃的基金提撥方式-----------------107 表（6-4）近年來勞退基金各項用途及獲益情形-----------------117 表（6-5）民國七十六至民國八十四年各基金之績效評估表-----118 表（6-6）勞退基金與壽險業之投資限制比較-------------------118 表（6-7）勞退基金之資金運用比率表--------------------------118 表（6-8）台灣人壽保險資金運用比率表------------------------119 表（6-9）選樣國家與我國對退休金計劃管制之比較------------120 表（6-10）我國之退休金現制與退休金條例草案之比較---------124 附表一-----------------------------------------------------------133 附表二 每年薪資增加率---------------------------------------

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Itinerários da Primeira Previdência Privada no Brasil, de uma iniciativa eclesial (1864) à consolidação de uma entidade aberta de previdência complementar (1993) é uma narrativa histórico-interpretativa da saga previdenciária de uma instituição eclesiástica de confissão luterana oriunda da imigração alemã no Brasil. Desde 1864, pastores alemães enviados ao Brasil, possuidores de cultura previdenciária, inspirados no associativismo que fundamentam o mutualismo, buscaram resolver seus problemas de desamparo previdenciário num ambiente em que sua religião era apenas tolerada pelo Império brasileiro e num contexto em que vigia ainda a escravidão, e onde as soluções previdenciárias oficiais eram patrocinadas e proporcionadas apenas pelos montepios. Sem nenhum apoio estatal, financeiro ou legal, por iniciativa privada e associativa, fundaram discretamente em 1 de março de 1883, no Rio Grande do Sul, o que a história maior deve laurear como a primeira previdência privada no Brasil. Característica desse modelo organizacional e do conceito moderno de previdência complementar é que se tratava de uma organização de pessoas físicas, de capital privado e gestionada pelos próprios associados que visava o pagamento de renda mensal vitalícia a clérigos inválidos, suas viúvas e órfãos, uma verdadeira previdência privada. Ao longo desses 130 anos de história as iniciativas e as soluções, ora foram dadas pelos próprios associados, ora pela Igreja Territorial da Prússia (Alemanha), alternando-se os patrocínios dos modelos, no Brasil e na Alemanha, quando das Primeira e Segunda Guerras Mundiais, até o encaminhamento final a partir de 1952, depois 1974, quando foi possível aos religiosos filiarem-se ao sistema oficial de previdência social no Brasil, para, por fim, consolidar-se como a última entidade aberta de previdência privada, sem fins lucrativos, a ser autorizada a funcionar no Brasil, com o nome de Luterprev, em 1993, atual etapa desse processo histórico previdenciário que se apresenta como cíclico e evolutivo. Essa singular história da previdência privada é representativa não apenas no âmbito da Igreja Evangélica de Confissão Luterana no Brasil, cuja confissão teológica está presente no País desde 1824, como também significativa no bojo da história maior da previdência privada no Brasil, pois inaugura, de forma inédita, a temática na historiografia eclesiástica brasileira, contribuindo igualmente, do específico para o geral, para a historiografia previdenciária no Brasil. Do ponto de vista da ciência administrativa é proposta uma discussão, aplicável a vários tipos de organizações humanas, eixos questionadores às fases históricas estabelecidos como eticização, profissionalização e capitalização, como sendo um diálogo entre a teoria das organizações e a teologia. Na perspectiva histórica, deve-se ainda registrar esse feito como uma nova contribuição da imigração alemã no País quando em 2014 se comemora 190 anos dessa imigração ao Brasil. / Itineraries of the First Private Pension Plan in Brazil, from an ecclesial initiative (1864) to the consolidation of an open entity for complementary pension funds (1993) is an interpretative historical narrative of the pension plan saga of an ecclesiastical institution of Lutheran confession originating with the German immigration in Brazil. As of 1864, German pastors sent to Brazil, having a pension plan culture, inspired in the associativism which gives foundation to mutualism, sought to resolve their problems of the lack of pension support in an environment in which their religion was only tolerated by the Brazilian Empire and in a context in which slavery still existed and where the official pension solutions were sponsored and granted only by the montepios (private social pension associations).Without any state financial or legal support, through a private and associative initiative, they discreetly founded, on March 1st of 1883, in Rio Grande do Sul, what the broader history should honor as the first private pension plan in Brazil. Characteristic of this organizational model and of the modern complementary pension plan, this was an organization of physical persons, with private capital and managed by the members themselves which aimed at paying a life time monthly income to invalid clergy, their widows and orphans, a true private pension plan. Throughout these 130 years of history the initiatives and the solutions were sometimes taken by the members themselves, sometimes by the Territorial Church of Prussia (Germany), the sponsorship of the models alternating between Brazil and Germany, due to the First and Second World Wars, until finally, as of 1952, and later 1974, it was possible for these religious people to join the official social security system in Brazil, and in the end they were able to consolidate the last open private pension plan non-profit entity, to be authorized to work in Brazil with the name of Luterprev, in 1993. This is the current stage of this pension plan historical process which presents itself as ciclical and evolutionary. This unique history of the private pension plan is representative not only in the area of the Evangelical Church of Lutheran Confession in Brazil, the theological confession of which has been present in the country since 1824, but is also significant in the midst of the broader history of private pension systems in Brazil, since it inaugurates, in an unprecedented way, the theme within the Brazilian ecclesiastical historiography, equally contributing, from the specific to the general, to the pension historiography in Brazil. From the administrative science point of view a discussion is proposed, which is applicable to various types of human organizations, about questioning axes related to the established historical phases such as ethicization, professionalization and (financial) capitalization as being a dialog between the theory of organizations and theology. From the historical perspective, this accomplishment should also be registered as a new contribution of the German immigration in the country when in 2014 190 years of this immigration to the country is commemorated.

Ph.D. thesis called "Holders of economical politics on the regional level, their role and possibilities in the optimal adjustment of old age pensions scheme" deals with the possibilities of a general solution for pension insurance in the scope of the region. The possibilities of the regional pension insurance system in the real conditions of the Czech Republic are described and analyzed, as it is difficult to transfer pension insurance systems from one country to another as a whole. Possible roles and possibilities of the region when dealing with the problem of old age pension insurance were defined on the basis of performed analyses. A specific outcome of this project represents the definition of conditions which must be satisfied if the public fund of Regional old age pension system should function. Its operation in the framework of second pillar of pension system seems like the optimal solution. The specific solution contains also the mathematical model of functioning of the regional pension scheme under defined conditions, which simulates possible development of the fund and the amount of old age pension received by the contributor provided he satisfies the defined requirements for entitlement to old age pension.

The aim of this study was to highlight the final evaluation of the money invested in pension insurance due to the client's age and to develop model examples for various types of participants in pension plans. This aim of the study was achieved through the data collection, analysis, calculation and deduction of results.The performed analysis allowed to assess the profitability of pension. It enabled insight into the situation III. pillar pension system. It referred to the total amount saved after the end of the savings and to the number of percentage return the savings bring.It was concluded that pension schemes are only worth it for a short term. After some time, profitability is greatly reduced.

The main aim of this diploma thesis is to give a complex view of the Czech pension system to the reader. In recent years pensions and their associated problems have been the main theme of many discussions. We often hear politicians and experts speaking about the financial problems of the Czech pension system and its unavoidable reform. The preamble of this thesis deals with different situations in the Czech pension system, the rules under which it operates and its history. The body of this work is focused on the analysis of fundamental problems and their effects on the contemporary pension system in the Czech Republic. The emphases in the thesis are on demographic trends; the ageing process; receipts and expenditures of the Czech pension system; the political situation and public opinion in the Czech Republic. The conclusion of this thesis describes various reforms for the Czech pension system and mentions basic information about the Slovak pension system.

我國社會保險為職域型社會保險，未參加其他社會保險者始納保國民年金保險。國民年金保險制度之設計，係以與勞保年金化接軌為內涵，考量多數國民一生中均會面臨職業轉換，而以「有工作加勞保，沒工作加國保」的方式設計，因此年資之通算與併計、各項給付連貫與整合，均為立法之重點。二項社會保險制度整合，特別強調老年年金給付的年資合併計算與手續合併請領。然而，勞工保險與國民年金保險畢竟為二個不同的社會保險制度，其加保資格、保險法律關係及給付條件、方式與內容等均有不同，兼以勞工保險退保後仍具有「餘後效力」，致使可能與國民年金保險效力重疊，均使勞保與國保在實務運作上充滿了問題與困難。 　　經由研究後首先發現，勞工保險與國民年金保險年資併計的設計無法完全涵蓋所有風險，造成對於年金給付之財產權及期待保障力有未逮之處。再者，勞保與國保間除老年年金給付外，其餘各項給付在勞保制度本身設有擇一請領之規定，國保制度本身亦有擇一請領之規定，且勞保與國保相互間亦設有僅得擇一請領之規定，惟實務上卻發生不同風險可以分別向二種社會保險請領保險給付，並分別受有最低基本保障金額的年金，規避擇一請領之怪現象，造成制度間給付的不公平。第三，勞保年金化過程中，為保障98年1月1日年金制度施行前有舊制保險年資者之信賴利益，且為鼓勵民眾申請年金而採行之「保證領回制度」，配合不同風險可以分別向二種社會保險請領保險給付之漏洞，亦加深了給付整合間之問題。 　　本文由社會保險之原理原則及年金社會保險之憲法基礎出發，探討研究勞保與國保之間的法律關係之定性與起迄，年金之期待保障，並依風險類別及實務案例分析勞保與國保間各項年金給付年資併計對於年金期待權保障之漏洞，給付競合時擇一請領與併領巧取給付問題，以及在現行法令規範下，保證領回制度實施加深巧取給付之情形，並提出具體建議。在朝野致力於年金改革之氛圍下，期能將勞保與國保制度整合經驗擴及其他社會保險之整合，以完整保障各社會保險被保險人之年金權利，避免巧取給付問題再度發生。