Paneuropski osobni mirovinski proizvod

master's thesis

• Title (english): Pan European personal pension products
• Author: Petra Hajduk
• Mentor: Maja Mihelja Žaja (mentor)
• Committee member: Hrvoje Šimović (predsjednik povjerenstva)
• Committee member: Jakša Krišto (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2020-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Mirovinski sustav se u današnje vrijeme suočava s brojnim izazovima, kako u Hrvatskoj tako
i u brojnim drugim zemljama Europske unije. U tom kontekstu stvaranje jedinstvenog tržišta
osobnih mirovina u Europskoj uniji pomoglo bi pri rješavanju različitih tržišnih nedostataka i
to kroz razvoj osobnih mirovinskih proizvoda te uvođenje i pružanje paneuropskog osobnog
mirovinskog proizvoda (PEPP). Razvoj osobnih mirovinskih proizvoda bi mogao doprinijeti
održivosti javnih financija, osigurati odgovarajuća mirovinska primanja te poticati dugoročna
ulaganja. Paneuropski osobni mirovinski proizvod bi tako bio dodatni osobni mirovinski
proizvod (mirovina iz III. stupa) koji svim građanima Europske unije daje veće mogućnosti
dugoročne štednje za mirovinu. On bi bio prenosiv u druge zemlje Europske unije,
standardiziran, jednostavan, transparentan, isplativ te fleksibilan. Upravo bi fleksibilnost
omogućila njegovu prilagodbu ekonomskom okruženju Europske Unije, ali i nacionalnim
zakonima i pravilima zemalja članica Europske unije. Regulacija i nadzor, porezni tretman
kao i drugi elementi paneuropskog osobnog mirovinskog proizvoda ovisit će o nacionalnim
zakonodavnim okvirima zemalja članica Europske unije što bi moglo utjecati na uspjeh i
učinkovitost takvog mirovinskog proizvoda. Stajalište i stav zemalja članica Europske unije te
brojnih drugih institucija i odbora bit će ključno za uvođenje paneuropskog osobnog
mirovinskog proizvoda na tržište Europske unije. Cilj ovoga rada je utvrditi suvremene
izazove s kojima se suočava mirovinski sustav, prepoznati važnost osobnih mirovinskih
proizvoda i jedinstvenog tržišta osobnih mirovina u Europskoj uniji, te istražiti ciljeve, glavne
karakteristike i prednosti paneuropskog osobnog mirovinskog proizvoda za klijente i
pružatelje.

Abstract (english)

The pension system is today faced with many challenges, how in Croatia so in many other
countries of the European Union. In that context, the creation of a single market for personal
pensions in the European Union would help to address various market failures through the
development of personal pension products and the introduction and provision of a Pan
European personal pension product (PEPP). The development of personal pension products
could contribute to the sustainability of public finances, ensure adequate pension incomes and
encourage long-term investments. A Pan European personal pension product would be an
additional personal pension product (III. Pension pillar) that gives all citizens of the European
Union greater opportunities for long-term retirement savings. It would be transferable to other
European Union countries, standardized, simple, transparent, cost-effective and flexible. That
flexibility would enable its adaptation to the economic environment of the European Union,
but also to the national laws and rules of the EU member states. Regulation and supervision,
tax treatment as well as other elements of a Pan European personal pension product will
depend on the national legislative frameworks of the EU Member States, which could affect
the success and effectiveness of such a pension product. The position and attitude of the
Member States of the European Union and many other institutions and committees will be
essential for the introduction of Pan European personal pension products on the EU market.
The aim of this paper is to identify contemporary challenges facing the pension system,
recognize the importance of personal pension products and the single market for personal
pensions in the European Union, and explore the goals, main characteristics and benefits of
Pan European personal pension products for clients and providers.

• Keywords: mirovinski sustav; Europska unija; osobni mirovinski proizvod (štednja); paneuropski osobni mirovinski proizvod
• Keywords (english): pension system; European Union; personal pension product (savings); Pan European personal pension product
• Language: croatian
• URN:NBN: urn:nbn:hr:148:222894
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-09-29 11:08:24