Research aim: to analyse the financing system of health insurance in Lithuania, to hightlight the financing problems of health insurance and to define the opportunity of perfection.

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.

ŽELIONYTĖ, Laura. (2006) Lietuvos Respublikos sveikatos draudimo sistema ir jos finansavimo problemos. Vilniaus universitetas Kauno humanitarinis fakultetas SANTRAUKA Magistro studijų baigiamasis darbas, 90 puslapių, 24 paveikslai, 12 lentelių, 42 literatūros šaltiniai, 4 priedai, lietuvių kalba. Raktiniai žodžiai: sveikatos draudimas, privalomas sveikatos draudimas, papildomas (savanoriškas) sveikatos draudimas, sveikatos draudimo įmokos, teritorinės ligonių kasos, Valstybinė ligonių kasa, Privalomojo sveikatos draudimo fondo biudžetas. Tyrimo objektas - Lietuvos Respublikos sveikatos draudimo sistema ir jos finansavimas. Tyrimo dalykas – sveikatos draudimas. Darbo tikslas – įvertinti sveikatos draudimo sistemos problemas Lietuvoje bei pateikti jo plėtros ir finansavimo perspektyvas. Darbas reikšmingas pertvarkant Lietuvos Respublikos sveikatos draudimo sistemą bei reformuojant sveikatos priežiūros ir paslaugų sistemų finansavimą. Uždaviniai: išnagrinėti sveikatos draudimo teorinius aspektus; atlikti sveikatos draudimo raidos Lietuvoje analizę; įvertinti sveikatos draudimo fondo biudžeto pajamų surinkimą, sukauptų lėšų paskirstymą; nustatyti pajamų ir išlaidų kitimą sąlygojančias priežastis; nustatyti Lietuvos sveikatos draudimo sistemos perspektyvas; pateikti pasiūlymus sveikatos draudimo sistemos tobulinimui. Tyrimo metodai: literatūros analizė ir sintezė; loginė analizė ir sintezė; duomenų susisteminimo metodas; vertikalioji bei horizontalioji analizės; grafinis metodas... [toliau žr. visą tekstą] / ŽELIONYTĖ, Laura. (2006) Health Insurance System of the Republic of Lithuania and its financing problems. MBA, Graduation Paper. Kaunas: Vilnius University, Kaunas Faculty of Humanities, Department of Finance and Accounting, 90 p. S U M M A R Y Master’s final work is written in Lithuanian and consist of 90 pages, 24 figures, 12 tables, 42 references, 4 annexes. Key words: health insurance, compulsory health insurance, additional (voluntary) health insurance, health insurance payments, Territorial Patients Funds, National Patient’s Fund, Compulsory Health Insurance Fund Budget. Research object - Health insurance system in Lithuania and its financing problems. Research subject – health insurance. Research aim – to evaluate problems of health insurance system and to present its development in perspective. Objectives: to analyze the theoretical aspects of health insurance; to evaluate the development of health insurance system in Lithuania; to fulfil the analysis of the accumulation of the income of Compulsory Health Insurance Fund Budget and distribution of the already accumulative finance; to define the factors determining the variations of income and expense; to provide the recommendations for the development of health insurance system in Lithuania. Research methods: analysis and synthesis of literature, logical analysis and synthesis, vertical analysis, methods of graphic modelling and forecast calculations. After analysing the legislation of the Republic of Lithuania... [to full text]

Tyrimo objektas – Lietuvos privalomojo sveikatos draudimo sistema. Tyrimo dalykas – privalomasis sveikatos draudimas. Darbo tikslas – įvertinus Lietuvos privalomojo sveikatos draudimo sistemą nustatyti ir pateikti tobulinimo galimybes. Uždaviniai: išnagrinėti sveikatos draudimo teorinius aspektus, sukurti sveikatos draudimo sistemos įvertinimo metodiką, įvertinti Lietuvos sveikatos draudimo modelį, atlikus Privalomojo sveikatos draudimo fondo pajamų ir išlaidų analizę, nustatyti veiksnius, įtakojančius pajamų ir išlaidų kitimą, nustatyti Lietuvos sveikatos draudimo sistemos perspektyvas, pateikti pasiūlymus sveikatos draudimo sistemos tobulinimui. Iškeltai problemai tirti ir rezultatams gauti naudoti šie tyrimo metodai: specialiosios literatūros bendrieji moksliniai tyrimo metodai – literatūros analizė ir sintezė, loginė analizė ir sintezė, indukcija ir dedukcija, loginio ir grafinio modeliavimo metodai, daugiafaktorinė regresinė analizė, laiko eilutės prognozavimas naudojant statistines funkcijas TREND, LINEST ir GROWTH, LOGEST, laiko eilutės suglodinimas ir prognozavimas. Nagrinėjant Lietuvos autorių mokslinius straipsnius, periodinę spaudą, užsienio autorių mokslinius darbus apie sveikatos draudimo sistemą, atlikta Lietuvos privalomojo sveikatos draudimo sistemos analizė ir pateikti pasiūlymai jos tobulinimui. / Research object: Lithuanian compulsory health insurance system. Research subject: compulsory health insurance. Research aim: to evaluate the financing system of compulsory health insurance in Lithuania and to define the opportunity of improvement. Objectives: to analyse the theoretical aspects of health insurance and process of health insurance system in Lithuania, to delineate the government resources for health insurance, to value advantages and disadvantages of health care model, to analyse income and outcome of compulsory health insurance fund budget, to underline evidences which cause the fluctuation of incomings and expenses, to detect health insurance system prospects and to provide the recommendations for the improvement of Lithuanian compulsory health insurance system. For solving problems and research results are used these research methods: analysis and synthesis of literature, systemic analysis, logical analysis and synthesis, regression analysis, forecast calculations statistical function TREND, LINEST and GROWTH, LOGEST, methods of graphic and logical modeling. During doing the research of Lithuanian health insurance system, scientific articles by Lithuanian and foreign scientist were used to analyse Lithuanian health insurance system and to introduce the recommendations for its improvement.

The masters’s final work is written in Lithuania and consist of 80 pages, 20 Figures, 14 Tables, 38 References, 4 Appendixes. Research object: health insurance system in Lithuania. Research subject: health insurance. Research aim: to evaluate the system of health insurance in Lithuania and to present it’s development in perspective. Objectives: to analyze the theoretical aspects of health insurance and development of health insurance system in Lithuania, to fulfill the analysis of the accumulation of the income of Compulsory Health Insurance Fund Budget and distribution of the already accumulative finance, to define the factors determining the variations of income and expense; to provide the recommendations for the development of health insurance system in Lithuania. Research methods: analysis and synthesis of literature, logical analysis and synthesis, vertical analysis, methods of graphic modeling and forecast calculations. After studying the legislations of the Republic of Lithuania, scientific research works by various authors on the subject of health insurance in Lithuania, the analysis and evaluation of health insurance system as well as recommendations for the development of health insurance system were performed.

Tyrimo objektas – Lietuvos privalomojo sveikatos draudimo sistema. Darbo tikslas – pateikti privalomojo sveikatos draudimo lėšų perskirstymo tobulinimo galimybes. Tyrimo dalykas – privalomojo sveikatos draudimo finansavimas ir įvertinimas. Uždaviniai: 1. Nustatyti privalomojo sveikatos draudimo vietą šalies sveikatos apsaugos politikoje. 2. Nustatyti sveikatos draudimo finansavimo ir lėšų paskirstymo būdus ir metodus. 3. Parengti privalomojo sveikatos draudimo sistemos finansavimo vertinimo metodiką. 4. Įvertinti privalomojo sveikatos draudimo finansavimą bei lėšų paskirstymą Lietuvoje ir pateikti tobulinimo galimybes. Tyrimo metodai: 1. Tiriant privalomojo sveikatos draudimo vietą šalies sveikatos apsaugos politikoje bei galimus sveikatos draudimo finansavimo būdus naudoti bendramoksliniai tyrimo metodai – mokslinės literatūros bei teisinių dokumentų analizė ir sintezė, loginė analizė ir sintezė, apibendrinimas. 2. Vertinant privalomojo sveikatos draudimo finansavimo ir lėšų paskirstymo situaciją Lietuvoje – statistiniai duomenų rinkimo bei analizės metodai, teisinių Lietuvos sveikatos draudimo dokumentų analizė ir sintezė, loginė analizė ir sintezė. 3. Statistinei informacijai apdoroti ir sisteminti panaudoti grupavimo, palyginimo, koreliacijos ir grafinio vaizdavimo būdai. Tyrimų rezultatai publikuoti konferencijos „Jaunasis mokslininkas 2009“ straipsnių rinkinyje straipsnyje „Privalomojo sveikatos draudimo sistemos Lietuvoje finansavimo vertinimas“. 4 Pirmojoje darbo... [toliau žr. visą tekstą] / The object of the research- the compulsory health insurance system of Lithuania. The aim of the work- to provide the improvement possibilities of redistribution of the compulsory health insurance funds. The objectives of the research: 1. To determine the location of the compulsory health insurance in the health care policy; 2. To set the health insurance financing and distribution of funding methods and way; 3. To prepare the funding evaluation methodology of the compulsory health insurance. 4. To evaluate the funds of the health insurance and the allocation of the funds in Lithuania and possible opportunities of improvement. Methods of the research: 1. There were used overall scientific methods during the research of the place of the compulsory health insurance in the state health insurance policy and the possible ways of health insurance - the syntesis and analysis of the scientific literature and law documents, logical analysis and synthesis, generalization. 2. There were used statistical data compilation, the synthesis and analysis of law documents of health insurance in Lithuania, logical analysis and synthesis during the assesment of the compulsory health insurance funding and the situation of funds allocation . 3. There were used techniques of batching, comparison, correlation and graphical display to process and organize statistical information. The results of the research were published in the set articles of the conference „A Young Scientist 2009“ in the article... [to full text]

The master’s final work is written in Lithuanian language, consists of 77 Pages, 23 Figures, 16 Tables, 54 References, and 11 Appendixes. KEY Words: health insurance, health insurance system, compulsory health insurance, additional (voluntary) health insurance, health insurance Fund, Compulsory Health Insurance Fund Budget, health insurance payments, financing of health attendance, health attendance costs, efficiency. Research object: health insurance system. Research subject: health insurance. Research aim: after analyzing the theoretical and practical aspects of health insurance, to evaluate health insurance system in Lithuania, to foresee its perspectives and to provide the proposals for development. Objectives: to show the theoretical aspects of health insurance, to evaluate health system in Lithuania according to the chosen criterion (financing model, incomes, costs), to foresee the perspectives of health system and to provide the proposals for development. Research methods: analysis and synthesis of literature, logical analysis and synthesis, filing, comparison, vertical and horizontal analysis, simple linear regression and correlation, forecast calculations, diagrammatical representation of data. Health insurance system in Lithuania was analyzed and evaluated as well as the proposals for it’s development were presented by using scientific literature of foreign and Lithuanian authors, legislation, chronicles of statistics and electronic information sources.

Individuali veikla, kaip teisinė kategorija, Lietuvoje egzistuoja nuo 2003 m. sausio 1 d., kai įsigaliojo GPMĮ. Teisinės prielaidos užsiimti savarankiška veikla nesteigiant juridinio asmens fiksuojamos ir anksčiau – iki 2002 m. gruodžio 31 d. galiojo patentų sistema. Veikla su patentu buvo traktuojama per daug siaurai – tai lėmė savarankiškos veiklos teisinio reguliavimo pokyčius pereinant prie individualios veiklos instituto. Galima teigti, jog pagal dabartinį teisinį reguliavimą ši verslo organizavimo forma yra visapusiškai inkorporuota į verslo sistemą, ji sudaro smulkiausiąjį verslo segmentą, o jos subjektai yra pilnateisiai verslo atstovai, galintys pasinaudoti pakankamai plačiomis verslo galimybėmis. Individualios veiklos sąvokos įtvirtinimas įstatymuose bei bandymas formalizuotai pateikti atskirus tokios veiklos požymius sukūrė kritišką visuomenės požiūrį dėl sąvokos apibrėžtumo stokos bei galimybės kiekvieną iš požymių traktuoti itin plačiai. Netobula individualios veiklos definicijos formuluotė doktrinoje įvardijama kaip pagrindinė priežastis dėl nuolat augančių mokestinių ginčų skaičiaus, kuriuose ginčo dalykas – gautų pajamų pripažinimas iš individualios veiklos gautomis pajamomis. Magistro darbe darbo autorė problematikos užuomazgų ieško platesniame kontekste. Siekiant užsibrėžto tikslo – identifikuoti individualios veiklos ribas, darbe nuosekliai analizuojami visi individualios veiklos požymiai (tęstinumas, savarankiškumas, ekonominės naudos siekimas), remiantis... [toliau žr. visą tekstą] / Individual activity, as legal rank, has being prevailed in Lithuania since 1 January 2003 when the Law on Personal Income tax was inured. Legal premise to perform an independent activity without establishing a legal entity was fixed earlier, because till 31 December 2002 it was available under patent system. Activity with patent was treated too much constricted and this determined changes in juridical regulation of independent activity by passing to insitute of Individual Activity. It can be stated, that this form of business today is fully incorporated in the enterprise system and today it forms the smallest section of business, moreover it must be pointed up, that representatives of individual activity have wide possibilities to operate in business market. When the definition of individual activity appeared in the Law on Personal Income tax and the features of it were determined, the critical public opinion arose because of lack of specification and possibility to interpret each of the features very widely. The widespread opinion of imperfect definition is considered as the main reason of frequent litigations. In the master’s work author tried to look for the primary reasons of this problem in much wider way. Having an aim to find the framework of individual activity, author analysed all features of the definition of an individual activity (succession, independence, economic benefit) according to the practice of institutions which judge taxation related issues, judgments of... [to full text]

Magistro studijų baigiamasis darbas, 76 puslapių, 21 paveikslo, 2 lentelių, 68 literatūros šaltinių, 12 priedų, lietuvių kalba. Tyrimo objektas – Lietuvos privalomojo sveikatos draudimo sistemos finansavimas. Tyrimo dalykas – privalomasis sveikatos draudimas. Darbo tikslas – atlikus Lietuvos privalomojo sveikatos draudimo sistemos finansavimo analizę, nustatyti finansavimo problemas ir pateikti pasiūlymus jo tobulinimui. Uždaviniai: išnagrinėti sveikatos draudimo teorinius aspektus, sukurti Lietuvos privalomojo sveikatos draudimo sistemos finansavimo įvertinimo metodiką, įvertinti Lietuvos privalomojo sveikatos draudimo finansavimo modelį, atskleisti sveikatos draudimo sistemos privalumus ir trūkumus, indentifikuoti privalomojo sveikatos draudimo sistemos finansavimo problemas, ištirti ir įvertinti veiksnius labiausiai įtakojančius Privalomojo sveikatos draudimo fondo biudžetą, pateikti sveikatos draudimo sistemos finansavimo tobulinimo galimybes. Iškeltai problemai tirti ir rezultatams gauti naudoti šie tyrimo metodai: specialiosios literatūros bendrieji moksliniai tyrimo metodai – literatūros analizė ir sintezė, sisteminė analizė, loginė analizė ir sintezė, loginio ir grafinio modeliavimo metodai, daugiafaktorinė regresinė analizė, prognoziniai skaičiavimai. Nagrinėjant Lietuvos autorių mokslinius straipsnius, periodinę spaudą, užsienio autorių mokslinius darbus apie sveikatos draudimo sistemą, atlikta Lietuvos privalomojo sveikatos draudimo sistemos finansavimo analizė... [toliau žr. visą tekstą] / The research project is written in Lithuanian language and comprises of 76 pages, 21 figures, 2 tables, 68 references, 12 appendices. Research object: financing of Lithuanian compulsory health insurance system. Research subject: compulsory health insurance. Research aim: to evaluate the financing system of compulsory health insurance in Lithuania and to define the problems and opportunity of improvement. Objectives: to analyse the theoretical aspects of health insurance, create methodology of financing evaluation of Lithuanian compulsory health insurance system, evaluate model of financing of Lithuanian compulsory health insurance system, show advantages and disadvantages of health insurance system, identify problems of financing of compulsory health insurance system, analyse and evaluate factors significantly effecting compulsory health insurance fund budget, provide the recommendations for the improvement of financing of Lithuanian compulsory health insurance system. For solving problems and research results the following research methods were used: general scientific research methods of special literature - analysis and synthesis of literature, systemic analysis, logical analysis and synthesis, methods of graphic and logical modelling, multifactor regression analysis, forecast calculations. During the research of scientific articles by Lithuanian authors, periodic printings, scientific works by foreign authors about health insurance system, analysis of financing of... [to full text]

This postgraduate thesis investigates legal aspects of human assisted reproduction‘s reimbursement from the Public Health Insurance Fund‘s Budget. Nowadays human assisted reproduction is not covered by the State Budget in Lithuania. That‘s why this thesis presents hypothetical model of reimbursement. The model is substantiated using historical anglysis of the probleme, worldwide practice in biomedicine and health care management. Legal aspects are analysed from the standpoint of intersection in different branches of sciences. The emphasis lays on imperfect legislation and controversies of reproductive health care, it‘s close connections with ethical problemes in human relationships, on human life and traditional family protection as priority in Lithuania‘s Fundamental Law. Legal propositions are linked with Evidence Based Medicine Gudelines (EBMG) and efficient assesment of State Budget resources as a basis of Public Health Insurance.