Радно и социјално право

М. Врањеш: Финансирање социјалног осигурања 77

Dr Vranjes Mile Professor at the Faculty of Law at Novi Sad University

FINANCING OF SOCIAL INSURANCE SUMMARY

Reform of the social insurance is no group of short-term measures by which would be increased or desreased the rates of contribution to social insurance, introduced determined taxes for social insurance and reduced the volume of nghts of the social insurance. On the contrary, it includes long-term measures in this field and in the same time covers both revenue and expenditure aspects of the social insurance; the revenue aspect-in the sense whether it is necessary to increase, decrease or retain unchanged revenues; expenditure aspect-in the sense of recognition of all expenditure items of social insurance and comparison of them with those im individual countries. The reform of the social insurance also must be lead by certain principles as follows: efficiency, simplicity, equality and competition.

This Reform of the social insurance must answer to three crucial questions:

— how to finance social insurance?

— which scope of rights of social insurance is concerned?

— how to make a conception of individual segments of social insuranceold-age pensions and disability insurance, health insurance (medical care) and insurance in case of unemployment.