Suchergebnisse

The novelty of thesis topic defines the fact that social insurance and social welfare as symbiosis of social protection measures, which affect public finances, have not been thoroughly examined by scientists and government agencies. The research problem. What influence has social insurance and social welfare for Lithuania's public finance system? Research objects: Lithuanian financial, social insurance and social welfare systems. Research aim – institutional and economic assessment of the social insurance and social welfare systems on public finances. Objectives: 1. To examine financial system definitions and key aspects in scientific literature; 2. To examine legal regulation of the most important social insurance and welfare aspects. 3. To identify the most actual problems; 4. To examine social insurance and welfare funding sources. 5. To evaluate social insurance and welfare economic impact on public finance system. 6. To propose improvements for social insurance and welfare systems. Work structure. The work consists of three parts. The first part presents financial system, social insurance and social welfare theoretical and legal aspects as well as its problems. The second part justifies research problem, selects relevant research methods and presents research instrumentation. The third part evaluates social insurance and social welfare economic influence on public finance sector and proposes some solution for this system improvement. Research methods. It was applied comparative and logical analysis as well as descriptive statistical methods (graphical data visualization methods, characteristics of the numerical data) time series, scientific literature, legal documents; government institution summary reports generalization and analysis. Conclusion: National financial system consists of 4 units: national budget, non-budget funds, national credit and national companies finance. Social insurance is being financed by social insurance instalments paid by employees, employers and other insured bodies. Social welfare is being financed by national budget through local municipalities. Social security and welfare cost constitutes the largest national expenditure part – 40%. Proposals: 1. Legally regulate social insurance and welfare systems characterization and classification of subsystems: to define social insurance and welfare principles. 2. To separate government expenditure classification of "Social Insurance" into two parts social insurance and welfare costs. 3. To rearrange social pay-outs calculation system which would be associated with the amount of personal social insurance instalments.

The novelty of thesis topic defines the fact that social insurance and social welfare as symbiosis of social protection measures, which affect public finances, have not been thoroughly examined by scientists and government agencies. The research problem. What influence has social insurance and social welfare for Lithuania's public finance system? Research objects: Lithuanian financial, social insurance and social welfare systems. Research aim – institutional and economic assessment of the social insurance and social welfare systems on public finances. Objectives: 1. To examine financial system definitions and key aspects in scientific literature; 2. To examine legal regulation of the most important social insurance and welfare aspects. 3. To identify the most actual problems; 4. To examine social insurance and welfare funding sources. 5. To evaluate social insurance and welfare economic impact on public finance system. 6. To propose improvements for social insurance and welfare systems. Work structure. The work consists of three parts. The first part presents financial system, social insurance and social welfare theoretical and legal aspects as well as its problems. The second part justifies research problem, selects relevant research methods and presents research instrumentation. The third part evaluates social insurance and social welfare economic influence on public finance sector and proposes some solution for this system improvement. Research methods. It was applied comparative and logical analysis as well as descriptive statistical methods (graphical data visualization methods, characteristics of the numerical data) time series, scientific literature, legal documents; government institution summary reports generalization and analysis. Conclusion: National financial system consists of 4 units: national budget, non-budget funds, national credit and national companies finance. Social insurance is being financed by social insurance instalments paid by employees, employers and other insured bodies. Social welfare is being financed by national budget through local municipalities. Social security and welfare cost constitutes the largest national expenditure part – 40%. Proposals: 1. Legally regulate social insurance and welfare systems characterization and classification of subsystems: to define social insurance and welfare principles. 2. To separate government expenditure classification of "Social Insurance" into two parts social insurance and welfare costs. 3. To rearrange social pay-outs calculation system which would be associated with the amount of personal social insurance instalments.