Kiekvienas Lietuvos gyventojas, dirbantis pagal darbo sutartį ar savarankiškai, valstybei moka nema.us mokesčius. Be to, mokesčius moka ir ūkine komercine veikla užsiimantys ūkio subjektai. Dalis mokesčių iš karto yra skirti konkrečiai sričiai finansuoti, kita dalis skirstoma vėliau, jau surinkus tam tikrą sumą. Tai tiksliniai mokesčiai, kurie yra kaupiami tam skirtuose fonduose, pavyzdžiui, valstybinio socialinio draudimo fonde, Garantiniame fonde. Tačiau didžioji dalis surinktų mokesčių kiekvienais metais LR valstybės biudžeto ir savivaldybių biudžetų finansinių rodiklių patvirtinimo įstatymu paskirstomi įvairioms reikmėms - švietimui, gynybai, socialinėms reikmėms, prie kurių priskiriama ir sveikatos apsauga. Iš komandinės ekonomikos Lietuva paveldėjo gana gremėzdišką ir neefektyvią sveikatos apsaugos sistemą, kuri ir buvo finansuojama iš visų mokėtojų surinktomis lėšomis. / Health system reforms have been talked about since 1988. The aim of these reforms was development of health insurance; therefore the first draft Law on Health Insurance was passed. It gave the start to legal regulations of mandatory health insurance. After restoration of independence in Lithuania, the first steps in this direction were made. On October 23, 1990 the Seimas of the Republic of Lithuania (the then Supreme Board) adopted a law on the basics of social welfare. Six months later, these general provisions of the law were further developed in the Law on Social Insurance. In this way health insurance became a constituent part of social insurance. On May 21, 1996, the Seimas adopted final version of the Health insurance Law.

Magistro darbe nagrinėjama Valstybinės socialinės apsaugos samprata, socialinės apsaugos sistema, Valstybinio socialinio draudimo fondo struktūra ir identifikuojami Valstybinio socialinio draudimo fondo biudžeto subalansuotumą lemiantys veiksniai. Remiantis teorinėje darbo dalyje išanalizuota literatūra apie Valstybinio socialinio draudimo fondo biudžeto subalansavimą lemiančius veiksnius atlikta Lietuvos Valstybinio socialinio draudimo fondo biudžeto įmokų ir išmokų dinaminė ir struktūrinė analizė 2004 – 2009 metų laikotarpiu. Atlikus Lietuvos Valstybinio socialinio draudimo fondo biudžeto įmokų ir išmokų analizę išskirti esminiai veiksniai ir priežastys įtakojančios Valstybinio socialinio draudimo fondo įmokas ir išmokas. Taikant modeliavimo metodą numatomos ir pagrindžiamos Valstybinio socialinio draudimo fondo biudžeto subalansuotumo problemos kryptys. / Master's thesis about the State social security concept of the social security system and the State Social Insurance Fund and the identification of the structure of the State Social Insurance Fund budget balance factors. Based on theoretical work in literature on the analysis of the State Social Insurance Fund budget balancing factors taken Lithuanian State Social Insurance Fund contributions and benefits in a dynamic and structural analysis of the 2004 - 2009 period. After the Lithuanian State Social Insurance Fund contributions and benefit analysis and identify key factors influencing the causes of the State Social Insurance Fund contributions and benefits. For the purposes of modeling provided and supported by the National Social Insurance Fund budget lines of equilibrium problems.

This thesis has two aims. The first aim is to set out an argument for social insurance in the form of compulsory income insurance in the event of sickness or unemployment, and to explore two lines of arguments for social insurance policies that are commonly associated with an active welfare state that seeks to prevent or reduce reliance on social insurance. The second aim is to outline and defend an account of legitimacy that takes moral autonomy seriously by making legitimacy partly dependent on our entrenched values and preferences. The first aim is relevant for articles I-VI. In article I it is argued that the extent to which behavioural responses to social insurance is seen as ethically problematic, it is primarily a problem that concerns the institution rather than the morality of the individual whose behaviour is influenced by social insurance. Thus, insofar as behavioural responses to social insurance are an ethical problem, it is a problem for political philosophy rather than individual ethics. In article II an argument for social insurance in the form of compulsory income insurance in the event of sickness or unemployment is presented, viz. the argument from autonomy. It is based on a concern for the protection of our identity according to what is called a “thick” conception of the person, which holds that our identities as separate persons are constituted by our central aims and commitments. It is also argued that contrary to what has been claimed by its opponents; social insurance needs not lead to the bad risks exploiting the good risks, or be head-on in conflict with individual freedom. Article III identifies normative issues that deserve attention in relation to in relation to a general introduction of prevention policies in social insurance and market insurance. It is argued that the importance of these issues suggests that arguments and distinctions drawn from moral and political philosophy should play a more prominent role both in the debate on the shift towards an active welfare state and the use of prevention policies in market insurance. Article IV is a response to comments from Professor David Buchanan initiated by article III. Article V explores what is called the argument from autonomy for reduced compensation rates in social insurance or making compensation from such insurance conditional on different kinds of requirements such as participation in rehabilitation or vocational training. It is argued that such policies are justified if they tend to ensure an adequate level of autonomy, where autonomy is understood in the sense of a “thick” conception of personal autonomy based on Norman Daniel’s extension of the principle of fair equality of opportunity. Article VI discusses the objection that arguments pertaining to the principle of fairness often are irrelevant since the principle of fairness is based on the acceptance of the relevant benefits. It is argued that this objection from non-acceptance fails because we can – and do – accept the benefits form such institutions on a practical level and this is enough to ground obligations pertaining fairness. The implications of this argument for policies associated with the active welfare state are explored, taking a reform of the Swedish sickness insurance as an example. The second aim is relevant for article VII. In article VII it is argued that an account of legitimacy should satisfy three conditions. The justification thesis and the legitimacy thesis are presented as accounts of justification and legitimacy respectively. It is argued that the proposed accounts satisfy these conditions. An account of political obligations is also given. / <p>QC 20150121</p>

This essay is about how the government formulates its policy regarding the health insurance and how these ambitions are then translated in the steering of the Swedish Swedish Social Insurance Fund. We have formulated the following questions: ● How is government policy and governance formulated in terms of health insurance? ● How does government policy and governance differ in terms of health insurance policy during the period studied? ● How does government's policy orientation affect the overall governance they provide to the Social Insurance Fund? We also analyze whether there are differences in policy and governance and between governments that took place in 2006, 2010 and 2014. We have read political material such as election manifesto and the Prime ministers´statement of government policy and compared this with the governments appropriation directions to the Swedish Social Insurance Fund and directions in the state budget. For the analysis, we use text analysis and we have, under the results and conclusions, identified two themes that all three governments commute between: the labor theme and the security theme. Our theoretical approach is the theory formulated by Frank Baumgartner och Bryan Jones Punctuated Equilibrium. We find that although there are differences in policy depending on the government's political color, governance is relatively stable. The overall objectives of the Swedish Social Insurance Fund have only been changed once during the period we have studied. In our analysis we have a reasoning for our outcome based on our theoretical perspective.

The Swedish Social Insurance agency has a need to develop a dynamic system to manage employee holidays. Today, all information about employee holidays ar stored in in diffrent holiday lists and takes form of documents such as Excel spreadsheets. This creates unnecessary administrative work and frustration, so the need for a common vacation list exist. A list that contains all employees of the Swedish Social Insurance Agency, which can be shaped as needed. The list should be able to be filtered so that only those people who are of interest to the user are displayed. The user should also be able to easily save the his/hers vaca- tion days. After the agile meetings with the clients of the agency, could a solu- tion be developed. This solution is based on an external code library named Te- lerik, and store employees holidays in a single database. This solution can be added to the Social Insurance Agency's intranet FIA, so that it is easily acces- sible for employees. The new holidays list's design was chosen from the clients wishes and the guidelines of how a good design should be. At present there is no license on the insurance agency to use Telerik, but this solution was chosen anyway because it was considered the best approach for this project. If the solu- tion is selected as the new system for storing holidays, there is an opportunity to continue the project by buying a license for Telerik, add up the vacation list of FIA and use personal data from the Social Insurance Agency's database so all employees are included. / På Försäkringskassan finns behovet av att ta fram ett dynamiskt system för att hantera de anställdas semester. Idag sparas all information om ledighet i semes- terlistor på olika vis i form av dokument som till exempel Microsoft Excel-ark. Detta skapar onödigt administrativt arbete och frustration, så behovet av en ge- mensam semesterlista finns. En lista som innehåller samtliga anställda på För- säkringskassan, och som kan formas efter behov. Listan ska kunna filtreras så att endast de personer som är intressanta för användaren ska visas. De ska också enkelt kunna spara användarens ledigheter. Efter agila möten med beställare kunde en lösning tas fram. Denna lösning har sin grund i ett externt kod-biblio- tek vid namn Telerik, och lagrar anställdas ledigheter i en enda databas. Denna lösning går att lägga upp på Försäkringskassans intranät FIA, så att den blir lätt- åtkomlig för de anställda. Semesterlistans design valdes från beställarnas önske- mål. I nuläget finns ingen licens på Försäkringskassan för att använda Telerik, men denna lösning valdes ändå eftersom det ansågs vara det bästa tillväga- gångssättet för detta projekt. Ifall lösningen väljs till det nya systemet för att lagra ledigheter finns det möjlighet att fortsätta projektet, genom att köpa en li- cens för Telerik, lägga upp semesterlistan på FIA och använda persondata från Försäkringskassans databas för att samtliga anställda ska finnas med.

Made available in DSpace on 2016-12-23T14:36:51Z (GMT). No. of bitstreams: 1 Maristela Pasolini Pozzi.pdf: 1004274 bytes, checksum: 3f63b4c1b6dd426f8b89141430b6d0c7 (MD5) Previous issue date: 2010-08-20 / Trata da reforma do Regime Próprio de Previdência Social dos servidores civis da União, enquanto parte da reforma do Estado Brasileiro na busca de sua inserção na nova realidade, onde o capital financeiro é o centro das relações econômicas e sociais do capitalismo contemporâneo. O estudo tem por objetivo analisar as mudanças ocorridas no sistema de proteção previdenciária dos servidores civis da União no período de 1998 a 2005, refletindo como esse processo repercute no conjunto dos direitos previdenciários e qual direção sinaliza para a previdência da categoria. Apresenta considerações sobre o contexto econômico mundial que estimulou a expansão do capital financeiro e sobre e os reflexos destes nas economias dos países da América Latina. O Brasil, constrangido pela crise da dívida da década de 1980, adere ao conjunto de proposições de cunho liberal definidas no Consenso de Washington, que estabeleceu as linhas gerais da política econômica que passaria a ser implantada no País a partir da década de 1990. Sob o domínio da ideologia neoliberal, o Estado intervencionista é tido como ineficiente e protecionista, e por isso deve ser reformado, diminuído nas suas funções, as quais devem ser conduzidas ao mercado. As reformas da Previdência Social, tanto do regime dos trabalhadores do setor privado quanto do regime próprio dos servidores públicos, são expressões particulares do projeto de reforma do Estado. Constata-se que a reforma no sistema de previdência dos servidores públicos resultou em uma brutal diminuição de diretos para a categoria, aproximou os dois regimes de previdência, nivelando-os de acordo com os de direitos reduzidos, e ampliou espaço ao capital financeiro, deixando para o mercado a promoção da previdência complementar que será viabilizada por meio dos fundos de pensão, transferindo aos servidores os riscos e custos de suas aposentadorias integrais , uma vez que será instituída amodalidade de contribuição definida / The research concerns itself with the reform of the social security plan for the federal government s civil servants. This reform was pursued as part of the Brazilian State s attempt to adapt to the new reality where financial capital is the centre of economic and social relations within contemporary capitalism. The study analyses the changes implemented in the security system for the federal government s civil servants between 1998 and 2005, reflecting on how the process impacted on security rights and which direction it signals for workers. It presents considerations about the global economic context that motivated the expansion of the financial capital and how that affected Latin American countries. Constrained by the debt crisis of the 1980s, Brazil adhered to the Washington Consensus liberal set of rules, which defined the general direction of the economic policies that would be implemented in the country from the 1990s onwards. According to the tenet of the neoliberal ideology, the interventionist state is deemed inefficient and protectionist, thus it must be reformed and play a smaller role, focused on the market. The social security reform, both for private and public workers, is a particular expression of the State s reform. In the case of civil servants, its outcome was a brutal erosion of rights and brought closer the two security regimes, which were levelled off with weaker rights. Besides, it broadened the space for financial capital, leaving to the market the task to promote complimentary insurance to be financed with pension funds. The shift transferred to workers the risks and costs of their full retirement pensions because a defined contribution scheme was adopted

O presente trabalho científico possui por escopo estudar a imunidade tributária às contribuições sociais destinadas à seguridade social das entidades beneficentes de assistência social mencionada no artigo 195, §7º, da Constituição Federal de 1988, bem como a abrangência dessa hipótese imunitória aplicável a essas espécies de entidades sem fins lucrativos. A imunidade tributária é uma norma de estrutura contida na Constituição Federal de 1988 que impede que União, Estados, Distrito Federal e Municípios tributem certas pessoas, fatos ou bens. Em outras palavras, as imunidades tributárias são normas constitucionais de incompetência tributária. A Constituição Federal de 1988 elenca inúmeras espécies de imunidades tributárias, dentre as quais a imunidade às contribuições sociais destinadas à seguridade social das entidades beneficentes de assistência social. Sempre que determinada pessoa jurídica enquadrar-se no conceito de entidade beneficente de assistência social e observar as exigências contidas na lei será ela imune. De acordo com a Carta Magna de 1988, consideram-se entidades beneficentes de assistência social as pessoas jurídicas que promovem as ações descritas em seu artigo 203. Neste trabalho científico, analisaremos se farão jus à imunidade tributária às contribuições sociais destinadas à seguridade social somente as entidades que possuem por objetivo as ações descritas no artigo 203 ou se o conceito de entidade beneficente de assistência social é mais abrangente. Afora enquadrar-se no conceito de entidade beneficente de assistência social, a instituição, para fins de fruição da imunidade às contribuições sociais destinadas à seguridade social, deve preencher alguns requisitos dispostos em lei. Mas que lei vem a ser esta: ordinária ou complementar? Consoante será demonstrado ao longo deste trabalho científico, tal lei só pode ser a complementar, haja vista esse ser o único instrumento normativo apto a estabelecer os requisitos a serem preenchidos visando ao gozo da imunidade às contribuições sociais destinadas à seguridade social, não obstante esse não ser o entendimento atual de grande parte dos integrantes do Poder Judiciário Brasileiro. / This Masters Thesis aims at studying the tax immunity on social insurance contributions for the social security of those charitable organization for social assistance mentioned in section 195, §7 of the 1988 Federal Constitution, as well as the extent to which this hypothesis of immunity may be applicable to these types of non-profit making entities. Tax immunity is a structural regulation included in the 1988 Federal Constitution that prevents the Union, States, Federal District and Municipalities from taxing certain persons, events or assets. In other words, the tax immunities are constitutional norms establishing the non-applicability of taxes. The 1988 Federal Constitution lists a number of types of tax immunities, amongst which is the immunity to social insurance contributions for the social security of charitable organizations for social assistance. A company shall be declared immune whenever it is understood to fit into the concept of a charitable organization for social assistance and whenever it meets the requirements established by law. According to the 1988 Federal Constitution, charitable organizations for social assistance are considered to be those companies that perform the activities described in its article 203. In this Masters Thesis, we will be analyzing whether it is fair for the tax immunity on social insurance contributions for social security to be applicable only to those organizations with the objectives described in section 203, or if the concept of a charitable organization for social assistance is more wide reaching. Besides fitting into the concept of a charitable organization for social assistance, the organization, in order to take advantage of the immunity from social insurance contributions for social security, must meet all the requirements established by law. But which law should this be: an ordinary law or a complimentary law? Accordingly, it is to be demonstrated over the course of this Masters Thesis that a complimentary law can be the only one applicable, since this is the only regulatory instrument able to establish the requirements that need to be met to take advantage of the immunity to social insurance contributions for social security, despite this not being the current understanding of the majority of those forming the Brazilian Judiciary.

This study is about how officers, investigating applications for assistance allowance, use its discretion in their work. The purpose of this study is to use semi-structured interviews to get an understanding of how the discretion is used within the municipality and social insurance and how the cooperation look like between these agencies, in the investigation process of applications for compensation of personal assistance. The questions that this study aims to answer are: -          How is the discretion used in the municipality and social insurance?  -          How does the cooperation look like between the municipality and social insurance?    The results of the study indicate that the manoeuvre is separated between the municipal and social insurance, as the two authorities are organized in different ways. The municipality of work on the basis of a self-rule while the social insurance agency is more centrally controlled.  The definition of the concept of the discretion is equally within the two authorities but the application of the term is used in different ways.   The study's results show that cooperation between the two authorities is limited, and they thus not have clear goals to work from. Furthermore, the result show that officer in the municipality produced more flexibility in their work than what the insurance officer has, which is due to the social insurance agency has increasingly guidelines to relate to.  The study is completed through a discussion that lifts our thoughts and opinions about the results yielded by the gathered empirical evidence.

This study focuses on the case workers, employed by the Social insurance agency and how they experience their work, and the contact with the insured members of the society they deal with on a daily basis. The study is conducted by five interviews from two of the departements that constitutes the agency. Even though the decision making differs in the departements, the informants share many of the same perceptions of their work and how it feels to maintain contact with the insured individuals. The result shows that the case workers maintain a distance to the individual by not trying to engage personally in the different errands. The study also focuses on the organizational endeavours they encounter, for example a high turn over of the staff. The high turn over leads to a difficulty for them to manage all the errands and the employees are there for forced to prioritize among the errands. That becomes a subjective priority based on the case workers view of the importance of the errand. The study has also taken in to account whether or not the case workers engage to coping strategies to cope proffesionally with their insured members. The empirical material has been analyzed mainly with the theories regarding street-level bureaucrats that was first introduced by Michael Lipsky (2010) and Roine Johansson (2007). / Denna studie behandlar hur Försäkringskassans handläggare upplever sina yrken och förhållningssätt till sina uppgifter och de försäkrade individer de möter och har kontakt med. Uppsatsen består av fem kvalitativt genomförda intervjuer på två av myndighetens olika avdelningar. Trots att de beslutsfattande organen på avdelningarna skiljer sig från varandra uppvisar informanterna liknande uppfattningar om arbetet och hur det känns att ha kontakt med de försäkrade. De bibehåller en distans till den försäkrade genom att försöka undvika personligt engagemang till personen. Vidare behandlar studien organisatoriska utmaningar de möter, så som hög arbetsbelastning och stundtals bristande ledarskap. Den höga arbetsbelastningen leder till att de får svårt att hinna med alla ärenden och tvingas att prioritera bland dessa. Det leder till en subjektiv bedömning i vad för handläggaren anses som viktigt. Studien behandlar även om huruvida handläggarna är benägna att använda försvarsstrategier för att kunna vidhålla en professionell attityd till den försäkrade. Det empiriska materialet har bearbetats till största del med hjälp av teorier om gräsrotsbyråkrater av Michael Lipsky (2010) och Roine Johansson (2007)

This thesis analyzes the impacts of raising the minimum wage to transfer payments for social insurance in the period 2004 - 2014. It compares development and changes in the rate of minimum wage in selected EU countries and examines the context of the events that preceded these changes. The conclusions of many theses show that minimum wage increases the employer's costs for employees, who subsequently seek different ways how to avoid these additional costs. This thesis did not confirm the hypothesis that an increase in the minimum wage significantly affects the rate of income from social insurance.