Usporedba mirovinskih sustava Republike Hrvatske i Švicarske Konfederacije

master's thesis

• Title (english): Comparison of the pension systems of the Republic of Croatia and the Swiss Confederation
• Author: Marin Pepić
• Mentor: Šime Smolić (mentor)
• Committee member: Šime Smolić (predsjednik povjerenstva)
• Committee member: Maja Mihelja Žaja (član povjerenstva)
• Committee member: Ivan Čipin (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2024-01-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Iako moderni mirovinski sustavi vuku svoje korijene tek iz kraja 19. stoljeća, pitanje državnog zbrinjavanja starijih osoba su već pokušavale riješiti antičke civilizacije. Danas, mirovinski fondovi europskih zemalja se sastoje od stupova međugeneracijske solidarnosti i kapitalizirane štednje. Fondovi međugeneracijske solidarnosti su redistributivnog karaktera i služe kao zaštita od siromaštva starijih osoba. S druge strane, fondovi individualizirane kapitalizirane štednje su bazirani na doprinose i služe za postizanje odgovarajućeg postotka zamjene prihoda od zarade. Većina europskih zemalja se trenutno bori s izazovima koji utječu na održivost njihovih mirovinskih sustava, a demografska kretanja, s naglaskom na starenje stanovništva, su najizraženija. Kako bi odgovorile na izazove, države pokušavaju reformama osigurati dugotrajniju financijsku održivost – kroz povećanje bazena obveznika, povećanjem dobi za ulazak u mirovinu i povećanje stope doprinosa za mirovinsko osiguranje. Povijesne okolnosti zemalja u kojima su se mirovinski sustav uvelike utječu na stanja sustava u sadašnjosti. Uzimajući za primjer Republiku Hrvatsku i Švicarsku Konfederaciju, može se analizirati kretanje broja fondova u zemlji u kojoj je privatni sektor bio snažan s razvojem mirovinskog sustava u zemlji u kojoj je država bila ključni faktor u društvu, za vrijeme nastajanja regulatornog okvira mirovinskog sustava. Ovaj rad će usporediti obilježja mirovinskih sustava Republike Hrvatske i Švicarske Konfederacije te usporediti sociodemografska obilježja i financijsku situaciju kao i primanja na temelju prava iz mirovinskog osiguranja umirovljeničke populacije dvaju zemalja.

Abstract (english)

Although modern pension systems trace their roots back to the end of the 19th century, ancient civilizations were already trying to solve the issue of state care for the elderly. Today, the pension funds of European countries consist of the pillars of intergenerational solidarity and capitalized savings. Intergenerational solidarity funds have a redistributive nature and serve as protection against poverty for the elderly. On the other hand, individualized capitalized savings funds are based on contributions and serve to achieve an appropriate percentage of income replacement from earnings. Most European countries are currently struggling with challenges affecting the sustainability of their pension systems, and demographic trends, with an emphasis on population aging, are the most pronounced. In order to respond to the challenges, states are trying to ensure longer-term financial sustainability through reforms - by increasing the pool of taxpayers, increasing the retirement age and increasing the rate of contributions to pension insurance. The historical circumstances of the countries in which the pension system exists greatly influence the state of the system in the present. Taking as an example the Republic of Croatia and the Swiss Confederation, one can analyze the movement of the number of funds in a country where the private sector was strong with the development of the pension system in a country where the state was a key factor in society, during the creation of the regulatory framework of the pension system. This paper will compare the characteristics of the pension systems of the Republic of Croatia and the Swiss Confederation, as well as compare the socio-demographic characteristics and financial situation as well as income based on pension insurance rights of the retired population of the two countries.

• Keywords: mirovinski sustav; mirovinski fondovi; Republika Hrvatska; Švicarska Konfederacija
• Keywords (english): pension system; pension funds; Republic of Croatia; Swiss Confederation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:629644
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-01-31 12:45:06