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undergraduate thesis
Zašto su važni doprinosi za mirovinsko osiguranje?
2021. urn:nbn:hr:137:319698
Karlović, Gorica
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Karlović, G. (2021). Zašto su važni doprinosi za mirovinsko osiguranje? (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:319698

Karlović, Gorica. "Zašto su važni doprinosi za mirovinsko osiguranje?." Undergraduate thesis, University of Pula, 2021. https://urn.nsk.hr/urn:nbn:hr:137:319698

Karlović, Gorica. "Zašto su važni doprinosi za mirovinsko osiguranje?." Undergraduate thesis, University of Pula, 2021. https://urn.nsk.hr/urn:nbn:hr:137:319698

Karlović, G. (2021). 'Zašto su važni doprinosi za mirovinsko osiguranje?', Undergraduate thesis, University of Pula, accessed 05 April 2025, https://urn.nsk.hr/urn:nbn:hr:137:319698

Karlović G. Zašto su važni doprinosi za mirovinsko osiguranje? [Undergraduate thesis]. Pula: University of Pula; 2021 [cited 2025 April 05] Available at: https://urn.nsk.hr/urn:nbn:hr:137:319698

G. Karlović, "Zašto su važni doprinosi za mirovinsko osiguranje?", Undergraduate thesis, University of Pula, Pula, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:137:319698

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Metadata
TitleZašto su važni doprinosi za mirovinsko osiguranje?
Title (english)Why are Pension Insurance Contributions Important?
AuthorGorica Karlović
MentorSandra Krtalić (mentor)
Committee memberDean Učkar (predsjednik povjerenstva)
Committee memberSandra Krtalić (član povjerenstva)
Committee memberLela Tijanić (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2021-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Cilj ovog završnog rada je analiza doprinosa kao jedne vrste javnih prihoda s posebnim naglaskom na važnost doprinosa za mirovinsko osiguranje. Doprinosi za mirovinsko osiguranje su vrsta parafiskalnih davanja, čija je temeljna zadaća financiranje sustava mirovinskog osiguranja. Doprinosi su se prvi put javili još u 13. stoljeću u Engleskoj, ali pruskog kancelara Bismarcka smatra se „ocem“ doprinosa za socijalno osiguranje. U Hrvatskoj doprinosi za socijalno osiguranje javljaju se još 1922.... More godine kada je kralj Aleksandar I. Karađorđević uveo Zakon o socijalnom osiguranju radnika. Danas se u Hrvatskoj doprinosi za mirovinsko osiguranje dijele na obvezne doprinose mirovinskog osiguranja iz prvog stupa (15%) i na obvezne doprinose mirovinskog osiguranja iz drugog supa (5%). Iako svaka država ima drukčije uređen mirovinski sustav i s drugačijim karakteristikama, svim državama diljem svijeta zajedničko je da su doprinosi osnovni prihod za financiranje mirovina. Analizom prihoda, osiguranika, korisnika mirovina te vrsta mirovina možemo vidjeti kako je kod hrvatskog mirovinskog sustava najproblematičniji omjer korisnika mirovina i osiguranika odnosno nedostatan priljev prihoda od doprinosa za financiranje isplate mirovina. Hrvatski mirovinski sustav i dalje je opterećen brojnim problemima, stoga možemo zaključiti kako je hrvatskom mirovinskom sustavu nužno potrebna opsežna mirovinska reforma. Less
Abstract (english)
The aim of this final paper is to analyze contributions as a type of public revenue with special emphasis on the importance of contributions for pension insurance. Pension insurance contributions are a type of parafiscal benefits, the basic task of which is to finance the pension insurance system. Contributions first appeared in 13th century England, but Prussian Chancellor Bismarck is considered to be the "father" of social security contributions. In Croatia, social security contributions... More date back to 1922, when King Alexander I Karadjordjevic introduced the Law on Social Insurance for workers. Today in Croatia, pension insurance contributions are divided into mandatory pension insurance contributions from the first pillar (15%) and mandatory pension insurance contributions from the second pillar (5%). Although each country has a differently regulated pension system and with different characteristics, all countries around the world have in common that contributions are the basic income for financing pensions. By analyzing income, insured persons, pension beneficiaries and types of pensions, we can see that the most problematic ratio of pensions and insured persons in the Croatian pension system is the insufficient inflow of income from contributions for financing the payment of pensions. The Croatian pension system is still burdened with numerous problems, so we can conclude that the Croatian pension system urgently needs a comprehensive pension reform. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:319698
Study programmeTitle: Business Economics; Finance, Economics, Financial Management, Management and Entrepreneurship, Marketing Management, Business Informatics, Tourism; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics, Financial Management, Informatics Management
Course: Finance
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-09-27 12:01:26
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