Social Security Costs Research Articles

Financial literacy, social security, and healthcare cost anxiety in China.

This study examines the impact of financial literacy and social security on healthcare cost anxiety in China using data from the 2021 Global Financial Inclusion database. Employing an ordered logit model and its marginal effects, we analyse how these factors influence varying levels of healthcare cost anxiety (worried, somewhat worried, and not worried at all) across total, female-headed and male-headed households. Financial literacy and social security both demonstrate significant negative effects on healthcare cost anxiety across all household types. It implied that individuals who save for old age and those with social security coverage are less likely to experience high levels of healthcare cost anxiety. The ordered logit results show consistent negative coefficients for financial literacy and social security across all household categories. Marginal effects analysis further illustrates how these factors affect the probability of falling into each category of healthcare cost anxiety. These findings underscore the importance of promoting financial literacy and expanding social security coverage as potential strategies to alleviate healthcare cost anxiety in China.

인구감소와 지방소멸에 대한 법적 대응

Korea has been implementing a policy of restricting birth from the 1960s to the 1990s amid explosive population growth after the Korean War. In the provinces, the rural population and the population of small cities have been concentrated in large cities and metropolitan areas due to lack of jobs, infrastructure, and capital. Korea's population began to decline in 2021 after peaking in 2020, and in 2023, it became a country with the lowest birth rate in the world at 0.72, and will soon become a super-aging society. The government has enacted the Framework Act On Low Birth Rate In An Aging Society, the Special Act on Local Autonomy Decentralization and Balanced Regional Development, and the Special Act On Support For Depopulation Regions to promote balanced regional development and to prepare legal policies to cope with population decline and local extinction. In Korea, there are many places where baby cries have stopped, and the equity of the burden of tax and social security costs between generations is a problem due to the low birth rate and the aging society, and the burden of social welfare costs is increasing in local governments. In this paper, after analyzing the current status of Korea's legislation on population decline and regional extinction response, we propose a plan to enact the Regional Revitalization (Regional Revitalization) Act since there are many population decline response laws, but there is no general law on regional extinction response. In addition, although encouraging immigration is not a fundamental measure to respond to population decline and regional extinction, the promotion of flexible local immigration policies in countries such as Australia, the United States, and France is becoming a major factor in population growth, so a regional-led local immigration system must be devised. do. In addition, in the case of Europe, when a city is created as a smart city, it is common for the population to concentrate, and as the population decreases in cities or rural areas with underdeveloped social infrastructure due to ICT convergence technology, cities in population-decreasing areas We review the issue of smart city creation within the city. In addition, when population decreases and regions disappear, there is no need to continuously expand and create cities as is currently the case, so the issue of introducing an appropriate location planning system to create a compact city (compressed city) is reviewed. In addition, we examine the expansion of the scope of use of the living population support introduced by the Depopulation Area Act and the concept and requirements of the related population, and review the issue of introducing a corporate hometown love donation tax to respond to population decline and regional extinction. Lastly, since population decline and regional extinction cannot be resolved through financial support alone, implementation of institutional guarantees for marriage and family community guaranteed under the Constitution, establishment of a livable local environment and infrastructure, provision of sufficient jobs and guaranteed income, transportation, education, and culture. I hope that the Constitution will be amended to create an equal living environment in the metropolitan area and local areas by guaranteeing accessibility to medical care, etc.

Repercussions of the Recent Economic Downturn on Birth Rates in Greece

A comprehensive analysis of historical economic recessions in developed nations confirms the significant impact of social and economic crises on fertility rates. Across different countries, these effects exhibit common characteristics, such as a modest influence on overall fertility rates, delays in the timing of first childbirth linked to later marriages or unions, and a correlation between unemployment and age-specific fertility. Countries with established family policies and robust social security systems tend to experience less pronounced changes in fertility behavior during economic crises. The recent economic downturn in Greece unfolded amidst unique social conditions, including increased female labor force participation, widespread use of reliable contraception allowing for delayed childbearing, and escalating social security and healthcare costs due to an aging population. These factors may influence reproductive decisions and exacerbate the adverse effects of the recession on fertility rates. This study utilizes the latest official data from Greece to examine the impact of the current economic crisis on fertility levels and their evolution over time.

The Evolution, Impact and Future of the Sharing Economy

An economic approach known as the "sharing economy" facilitates resource sharing via an online platform. It is distinguished by the sharing of unwanted items or the right to utilize resources, as well as the use of technology and trust to create a sharing platform in order to realize the vision of a collaborative economy. The development of the sharing economy has had an impact on the labor market. The pressure on employment has decreased due to the rise of new informal employment models, but it has also had an effect on conventional labor relations. The laborers' ties to the platform have deteriorated, and issues like the inadequate defense of social rights and interests have come to light. Platforms for the sharing economy should adhere to the "sharing benefits and responsibilities" idea to split the cost of workers' social security and advance economic growth. A major driver of economic growth is the rise in informal employment that has been brought about by the sharing economy. Workers have more employment possibilities and flexible work schedules under the shared labor paradigm. However, there are also obstacles to the sharing economy's growth, such as ambiguous legal obligations and social security problems. In the future, the sharing economy must support social rights and interests and work with the government, businesses, and labor to further the sharing economy's sustainable growth.

Investigation of morbidity, length of stay, and healthcare costs of inpatient paediatric burns.

Burn injuries are the third most common cause of death in children due to trauma. Hospitalizations related to burn injuries are common. Prolonged hospitalization associated with burn treatment can result in increased resource utilization, leading to higher costs. Thus, it is essential to investigate these areas to reduce costs. The study investigated the morbidity and length of hospital stay of paediatric burn patients, as well as calculated the social security costs of hospitalization and treatment. The retrospective observational descriptive study examined the medical records of 774 paediatric patients treated in a burn intensive care unit at a tertiary medical faculty hospital between 01 March 2019 and 31 March 2022. The invoice records of payments made by the Social Security Institution to the hospital in return for health services provided to patients were examined. The healthcare costs were calculated. A total of 57.6% of the participants were boys and 79.2% were between the ages of 1-4. About 90% of the cases involved burns with a total body surface area (TBSA) of less than 20% and a 2nd-degree burn depth. Scalding was the most common cause of burns (88.2%). Among all patients, the mortality rate was 2.1% (n = 16). The mean length of hospital stay was 10.29 ± 9.59 days. The mean cost per day was 212.02 ± 190.94 US dollars ($US), and the cost per 1% TBSA was 241.70 ± 301.32 $US. According to the causes of burn injury, the mean cost of electricity was 5000.77 ± 8101.85 $US, fire 4818.02 ± 5852.22 $US, and chemical 3285.49 ± 4503.2 $US were observed in the first 3 ranks respectively. According to this study, paediatric burn cases occur due to preventable causes, and even though the mortality rate was low, the severity of burns, TBSA%, and presence of complications caused prolonged lengths of hospital stays, which caused social security costs to rise.

AI 로봇세의 도입에 관한 연구

The development of AI robots leads to a decrease in tax revenue due to a decrease in earned income due to the loss of human jobs, an increase in social security costs for unemployment benefits and retraining, and furthermore, as the income gap widens, social problems caused by income inequality are worried about As a result, continuous discussions are being made in countries around the world about the introduction of AI robot tax, and Korea is also studying with interest in what AI robot tax is. Discussion on AI robot tax should start with what AI robots are and whether they can legally be taxpayers or subject to taxation. Depending on the definition, the taxation system of AI robot tax is quite different. First of all, a robot with artificial intelligence, that is, an AI robot, refers to an intelligent robot in which AI technology is applied to the robot. AI robots have abilities similar to humans to some extent. If the AI ​​robot tax is introduced because it replaces humans, it should be reviewed whether it will become a taxpayer with the same legal status as humans. To this end, AI robots must be recognized for their legal status under civil law. However, the current civil law does not grant AI robots the same legal status as humans. Therefore, it is still premature to tax AI robots as taxpayers under the tax law, that is, to impose AI robot taxes like income tax or corporate tax. If so, if robots are treated like automated equipment in industrial settings, AI robots will be subject to taxation. In response, there is an objection that taxing AI robots introduced for technological innovation may undermine the country's future competitiveness in industrial development and result in a violation of tax equity between the AI ​​robot industry and other industries. Therefore, even in order to solve these problems, it is important to set clear standards when introducing AI robot taxes. For example, the problem of how to set the tax base for AI robot tax must also be resolved. In other words, it depends on whether it is based on the number of workers who are fired if it is not the loss of employment of workers due to AI robots, or whether they are simply taxed as assets. Therefore, since it is too much to apply in the current tax law, it is desirable to introduce the AI ​​robot tax based on social consensus through continuous discussion.

Reducing social security contribution rate on the financial performance of state-owned and non-state-owned manufacturing industries in the post-epidemic era.

Social insurance is an essential component of a contemporary social security system since it protects people's fundamental well-being, but it also incurs a heavy cost for businesses. If social security costs are excessively high, business profitability will suffer, and innovation will be discouraged. The most affected companies would be those in labor-intensive industries and medium-sized enterprises. Chinese businesses have suffered severe losses as a result of the COVID-19 outbreak. Given the circumstance, China enacted additional tax cuts and preferential social insurance premium plans. This article suggests a lower ratio of contribution as a strategy to cut the cost of social insurance premiums for businesses, given the growth of the social security fund in recent years and the proportion of participants to recipients in pension funds. It would be possible to increase firm profitability and lessen the impact of COVID-19 on industries by minimizing this operation burden. In order to compare the financial performance of state-owned manufacturers (SOMs) to that of their non-state-owned peers, who have a lower ratio of contribution, this study uses a multiple regression model. The ratio of contributions was inversely correlated with an enterprise's financial performance. In other words, financial performance will improve as the ratio of contribution lowers; nevertheless, this effect is more pronounced in SOMs. The final section of this study proposed optimized approaches for social insurance premiums reform.

KEY ASPECTS OF THE ANALYSIS OF LABOUR RESOURCES-BASED RETURN AND LABOUR COSTS-BASED RETURN OF THE ENTERPRISE IN THE CONTEXT OF CONTEMPORARY SITUATION

The issue of the effective use of workforce is relevant at all phases and stages of each enterprise’s development. The importance and relevance of this issue are even greater in the context of high inflation rate in the country and the impact of different crises – health, economic, price, energy, social, and now the military crisis, due to the conflict and the war in the vicinity of the Bulgarian frontier.The first object of study in this publication is the indicator of labour resources-based return, which shows the final effective use of the enterprise’s workforce. This indicator is analysed as a separate object of the analysis to identify the strength and direction of direct factors that affect its dynamic. These factors are as follows:1. changes in the labour productivity and2. changes in the sales return.The second object of study refers to the labour costs-based return indicator, which characterises the final effectiveness of costs incurred by the enterprise for the functioning of the workforce it has hired, and namely, costs for staff salaries and social security. This indicator is also analysed as a separate object of the analysis. It identifies the strength and direction of direct factors’ impact on the dynamics of this indicator. These factors are as follows:1. changes in the labour productivity;2. changes in the average wages per staff member;3. changes in the average social security costs per staff member; and4. changes in the sales return.Their objectively existing correlation is a prerequisite for correlating these two objects.The subject matter of this publication covers the methodological aspects of the analysis of labour resources-based return and the analysis of labour costs-based return.The author’s objective is to suggest approved methodologies for analysis of the labour resources-based return and for analysis of labour costs-based return, which are applicable to and useful for the business practice. This publication suggests guidelines for deeper analysis methodologies by correlating the factors affecting the change of the annual labour productivity with the factors affecting the return calculated both on the basis of labour resources and on the basis of labour costs as well. Such correlation may result in objective symbiosis among the use of working time, efficient use of manpower (labour productivity) and labour resources-based and labour costs-based return.

Iatrogenic damage to the vascular-nerve bundle and lymphatic collectors of the femoral triangle during phlebectomy

The rapid development of innovative medical technologies, the expansion of indications for surgical treatment, a significant increase in the number of operations performed for varicose veins entails a steady increase in the frequency of iatrogenic damage to the vascular-nerve bundle and lymphatic collectors of the lower limb. This can lead to severe complications requiring surgery, social and economic consequences associated with the need forlong-term outpatient and inpatient treatment, social security costs and a marked decrease in quality oflife. Reports on the occurrence of this pathology in the medical literature are few and, as a rule, describe extremely rare clinical cases. Timely diagnosis of complications, tactics of surgical treatment of patients with iatrogenic injuries in the surgical treatment of varicose veins and possible options for correcting emerging complications continue to cause discussion and remain one of the discussed problems of modern angiosurgery. The article provides a review of the literature devoted to the analysis of possible causes of iatrogenesis in varicose vein surgery: damage to the neurovascular bundle and lymphatic vessels of the femoral triangle, femoral vein, great saphenous vein, femoral artery, concomitant damage to the artery and vein, lymph nodes and basins, saphenous nerve during phlebectomy. The issues of diagnosis and options for correcting the complications that have arisen. The problem of mistakes and complications in the vein surgery should be resolved through comprehensive training of phlebologists, including compulsory teaching of vascular surgery skills, as well as supplying special equipment and instruments to the clinics.

SOCIAL SPHERE AS AN ECONOMIC CATEGORY AND BASIS SOCIAL DEVELOPMENT

The article examines the influence of the development of the social sphere in improving the well-being of every individual in society. It was determined that a simplified understanding of the development of the social sphere is based on investments in people and the formation of powerful human potential. These factors have been identified as contributing to community economic prosperity and include youth programs and services, post-secondary education, job creation, promoting healthy, active lifestyles, and safe and secure communities. It has been found that social development uses and/or changes the processes of social institutions and systems through policies and programs to strengthen the capabilities and capacities of individuals, families and communities, which is envisaged by the concept of social capital. It was determined that for Ukraine the social sphere occupies an important place in the socio-economic system of the country today. Three approaches to defining the concept of the social sphere are presented, namely: procedural, substantive and institutional. It was determined that economic growth and social development are closely related, because the economic growth of a country directly affects the ability of the government to improve the social development of its citizens. At the same time, social development should improve in parallel with the improvement of the country's financial capabilities. The article also conducts a study of Ukraine's place in the World Good Country Index and the ranking of countries by the level of happiness of the population. An analysis of the dynamics of the Gini Index of Ukraine was conducted, which indicates a high level of equality and a decrease in inequality in Ukraine. The analysis of GDP per capita made it possible to verify the existence of prerequisites for the social development of Ukraine. The dynamics of the Human Development Index were analyzed. Therefore, according to this indicator, Ukraine is a country with a high level of development compared to other countries. The conducted research made it possible to find out that the social development of Ukraine has positive and negative factors that determine the vectors of further growth. Among the positive ones, the following are highlighted: implementation of European norms and standards of social policy; formation of trends for the development of intellectual and personnel and educational and innovative potential of the social sphere; increasing the quality and efficiency of educational and research activities, increasing the level of intellectualization of the economy and the social sphere; development of social standards in the field of social and labor relations; development of family medicine, development of physical culture and sports facilities; digitization of the social sphere. And among the negative ones, the following were noted: a decrease in the number and deterioration of the quality of institutional support for the functioning of the social sphere; further decline of the material, technical and technological base of institutions in the social and housing and communal spheres; increase in the cost of social services and social security in the conditions of European integration; complication of the situation with global diseases; decrease in the volume of housing put into operation; deterioration of the ecological situation; Russian-Ukrainian war and its consequences. It was determined that Ukraine is currently actively implementing a digital strategy for the transformation of the social sphere. It is concluded that Ukraine has a powerful social capital, and social initiatives have a huge potential for economic recovery in Ukraine and overcoming the social costs of the war. The social economy has all the prerequisites to become the basis for the economic recovery of the entire country.

중증장애인생산품 우선구매제도의 사회적 가치 규명

The purpose of this study is to measure the social value of the preferential procurement of products manufactured by persons with severe disabilities. To this end, domestic and foreign preceding studies were reviewed, and based on this, stakeholder interviews were conducted. Looking at the results of the study, first of all, from the perspective of disabled workers, the preferential purchase system for products produced by the severely disabled contributed a lot to the increase in income, Employment through the preferential purchase system was found to have a positive effect on improving social ties and psychological stability. Next, in terms of families with disabilities, it was found to be helpful to household income, and it was said that it had a positive effect on family relationships. From the perspective of business owners, all participants said that preferential purchase had a positive effect on job creation for the disabled, securing stable sales channels, and increasing sales. Finally, in terms of government (social public interest), all interviewees said that priority purchase has a positive effect on raising awareness of products produced by the severely disabled, creating jobs for the disabled, reducing social security costs, and increasing tax revenue. As such, it was confirmed that the preferential procurement of products manufactured by persons with severe disabilities has social value that positively affects not only disabled workers in vocational rehabilitation facilities but also various stakeholders.

The Implications of the Recent Economic Crisis on Fertility in Greece

A systematic review of past economic recessions occurred in developed countries confirms that social and economic crises often have serious effects on fertility while, beyond national differentiations, these effects have certain characteristics, e. g. a weak effect on generational fertility;an postponement on the timing of first birth, closely related to a late marriage or union;a close relationship between unemployment and age-specific fertility. The sensitivity of fertility behavior to economic crises is less marked in countries with longstanding family policies and strong social security systems. The recent social and economic recession in Greece took place under different social conditions than many recessions in the past. More women than ever are participating in the labor market, most couples use reliable contraception that enables them to postpone childbearing, while social security and health costs are burdened from the rapidly expanding numbers of elderly. All these factors can affect reproductive decisions and potentially aggravate the negative effects of the recession on fertility. This work, using the latest available official data of Greece, provides an investigation of the impact of the current economic crisis on fertility levels, as well as the evolution of these levels through time.

Evaluation of a dementia prevention program to improve health and social care and promote human rights among older adults

PurposeThis study aims to evaluate a human rights-informed dementia prevention program promoting better health and social care among older adults. In this study, the authors examined whether a dual-task training would improve cognition in healthy older adults.Design/methodology/approachIndividuals attending the systematic health education program for older adults based in Japan were recruited for study inclusion, and divided into a dual-task training group (TG) and a control group (CG). The TG underwent 90 min of a weekly dual-task training for 12 weeks. Severity of dementia was measured using the Mini-Mental State Examination (MMSE) test. Brain function was assessed using a go/no-go task paradigm, during which cerebral blood flow was additionally measured using functional near-infrared spectroscopy to quantify oxyhemoglobin (oxy-Hb).FindingsMMSE total score, number of errors in the go/no-go tasks and oxy-Hb values showed significant improvements in the TG.Research limitations/implicationsOwing to the small number of participants allocated to the CG, the results must be interpreted with caution. Replication and further validation based on large-scale, randomized-controlled trials is warranted.Practical implicationsThis study highlights potential benefits of incorporating an early prevention training for dementia into a human rights-friendly health education program.Social implicationsThis study suggests a potential means to reduce costs of social security and health care by introducing a human rights-informed dementia prevention program.Originality/valueThe results suggest that dual-task training may improve cognitive function in healthy older adults, thereby contributing to better health and improvement of social health care, based on a human rights-informed health education program for the prevention of dementia.

Impactos da insuficiência cardíaca no sistema de saúde e previdenciário brasileiro: qual é o custo da doença?

Objetivo: Estimar os principais custos indiretos da insuficiência cardíaca (IC) na população brasileira, sobre o sistema de saúde, o custo previdenciário e o quanto se perde em produtividade pelas complicações da doença. Métodos: Estudo ecológico desenvolvido com dados secundários, para a série histórica de 2018 a 2021, minerados do Departamento de Informática do Sistema Único de Saúde (Datasus), do Instituto Brasileiro de Geografia e Estatística (IBGE), e indicadores previdenciários coletados da Previdência Social e Instituto Nacional do Seguro Social (INSS). Resultados: Foram registrados 77.290 óbitos por IC no Brasil para o período, distribuídos uniformemente em relação ao sexo. A taxa de mortalidade foi diversificada entre as regiões brasileiras, com ênfase para Sudeste e Nordeste. As projeções indicam um gasto total de mais de R$ 1 bilhão com hospitalizações, com custo médio hospitalar de R$ 1.725,27 por pessoa. O custo médio por internação ultrapassou os R$ 2 bilhões de reais. Aproximadamente 3% das despesas federais são destinadas a pagamentos de benefícios relacionados a IC. Do total de afastamentos, 65% correspondem a homens e 35%, a mulheres, com custos que podem chegar a R$ 6 bilhões perdidos por ano. Conclusão: Os resultados sugerem um aumento do afastamento de portadores de IC da força de trabalho, o que acarreta maiores dispêndios para o sistema de saúde e pagamentos de benefícios previdenciários, como auxílio-doença e aposentadoria por incapacidade de longa duração. Este é o primeiro estudo que estima e correlaciona os dados socioepidemiológicos e os custos de saúde e previdenciários da IC no Brasil.

Occupational Accidents and Work Injuries in Jordan’s Economic Sectors between 2010 and 2019

A growing emphasis is being placed on raising global awareness of the magnitude and consequences of work-related accidents, injuries, and diseases, as well as designing and implementing efficient preventive and protective policies and programs. Statistical data on occupational accidents and diseases, as well as work-related deaths on a national level, may assist decision makers in critically assessing the status of occupational health and safety (OHS) and proposing appropriate measures to improve the status of OSH to meet global standards. Jordan faces economic challenges that necessitate effective measures to reduce damage and economic losses caused by workplace accidents and injuries, as it has been revealed that the work injury rate is approximately one accident every 44 minutes and the death from a work injury occurs every 3 days. The average fatal injury rate per 105 of workers is 8.6. The manufacturing sector reported the largest percentage of work injuries (35.9%). The fall of persons caused the largest percentage of work injuries (29.3%). Accidents that resulted in "Bruises" accounted for 33.4% of all accidents, while accidents that resulted in "Wounds" accounted for 26.8% of all accidents. The percentage of work-related injuries that resulted in curable injuries accounted for 75.8% of the total injuries. The cost of work accidents is reflected by an estimated average of 80000 absence days and annual social security costs of approximately 8.8 million JD.

Impact of intellectual capital on profitability: Evidence from software development companies in the Slovak Republic

Intellectual capital is the total value of all entity’s intangible resources (organizational, human, and customer). Effective management of intellectual capital in high-tech industries needs determination of its role in ensuring profitability and clarifying the direction of managerial and investment policy in intangible resources. The aim of this study is to investigate the impact of intellectual capital on the profitability of Slovak software development companies. Panel data regression analysis was used as the main research method to analyze the data of 16 Slovak software development companies for 2015–2019. The study designed and analyzed four panel data regression models with different dependent variables (Return on Assets, Net Profit Margin, Gross Profit Margin, Earnings Before Interest and Taxes Margin) and similar independent variables (Capitalized Development Costs, Software, Acquired Intangible Fixed Assets, Personnel Costs, Social Security Costs, Social Costs, and Total Costs of Economic Activity). The analysis of these models was carried out based on the fixed effects method. It was found that intellectual capital reflected in the financial statements of software development companies does not meet the information needs of stakeholders and does not have a significant direct impact on profitability. Only Acquired Intangible Fixed Assets had a direct positive impact on the profitability of software development companies in all four analyzed models, and some independent variables had a negative impact. It is proposed to expand the structure of financial reporting items that characterize the intellectual capital and improve the method of recognizing costs of various types as intangibles.

One-year healthcare costs of patients with spontaneous intracerebral hemorrhage treated in the intensive care unit.

Background:Spontaneous intracerebral hemorrhage (ICH) entails significant mortality and morbidity. Severely ill ICH patients are treated in intensive care units (ICUs), but data on 1-year healthcare costs and patient care cost-effectiveness are lacking.Methods:Retrospective multi-center study of 959 adult patients treated for spontaneous ICH from 2003 to 2013. The primary outcomes were 12-month mortality or permanent disability, defined as being granted a permanent disability allowance or pension by the Social Insurance Institution by 2016. Total healthcare costs were hospital, rehabilitation, and social security costs within 12 months. A multivariable linear regression of log transformed cost data, adjusting for case mix, was used to assess independent factors associated with costs.Results:Twelve-month mortality was 45% and 51% of the survivors were disabled at the end of follow-up. The mean 12-month total cost was €49,754, of which rehabilitation, tertiary hospital and social security costs accounted for 45%, 39%, and 16%, respectively. The highest effective cost per independent survivor (ECPIS) was noted among patients aged >70 years with brainstem ICHs, low Glasgow Coma Scale (GCS) scores, larger hematoma volumes, intraventricular hemorrhages, and ICH scores of 3. In multivariable analysis, age, GCS score, and severity of illness were associated independently with 1-year healthcare costs.Conclusions:Costs associated with ICHs vary between patient groups, and the ECPIS appears highest among patients older than 70 years and those with brainstem ICHs and higher ICH scores. One-third of financial resources were used for patients with favorable outcomes. Further detailed cost-analysis studies for patients with an ICH are required.

АКТУАЛЬНЫЕ ВОПРОСЫ НАЛОГООБЛОЖЕНИЯ В РЕСПУБЛИКЕ БЕЛАРУСЬ

According to actual conditions of national economies development, the main objective is the formation and execution of state budget revenues with the aim of deficit-free budget. Also, the task is to find out and receive in the current situation additional sources of financing costs, primarily compensation-related costs due COVID-19, costs of affected industries and services, social security costs. The main tool for achieving these goals is the tax system. The scientific article focused on the issues of tax development system in the Republic of Belarus, influence of growth ratio revenue from taxation on the state budget in 2016-2020 and the level of the tax burden. Though, in the article the problems of the functioning of the national tax system are specified and the directions of its reforming are determined. In particular, the procedures of calculating and collection of income tax and tax on property, application of tax holiday are considered as the directions of reforming. Data research is generated by means of the economic methods of analysis. The paper also identifies the conclusions and suggests the choices for determining the cadastral value of real estate, the application of tax preferences for organizations that employ disabled people

A Cohort Study of the Relationship between Active Collaboration and Operational Efficiency in Japanese Public Health Institutions.

In recent years, public hospitals have seen an increasing need for management reform in light of increasing social security costs due to the aging population. This study investigated the relationship between collaboration with neighboring medical institutions and management efficiency in public hospitals. Data envelopment analysis was used to calculate the dependent variable. We used the referral rate for each public hospital as an independent variable to indicate active collaboration. Univariate and multivariate analyses examined the association between the two variables above. The adjustment variables in the multivariate analysis incorporated those variables that were considered significant in the univariate analysis when the significance level was 10% on a two-sided basis. The Tobit regression model was used in both univariate and multivariate analyses. Ultimately, the analysis included 402 public hospitals. Approximately 8% fell into the high-collaboration group. Even after adjusting for significant variables from the univariate analysis, the inefficiency value was significantly lower in the high-collaboration group than in the low-collaboration group; namely, the efficiency value in the high-collaboration group was significantly higher than in the low-collaboration group. Moreover, hospitals with a higher ratio of subsidies to revenue had significantly lower values for management efficiency. The analysis of the relationship between efficiency value and the percentage of referred patients in Japan indicated that higher percentages of referred patients, that is, higher degrees of cooperation, were significantly associated with higher efficiency scores.

Fair and balance rate for benefits not scheduled in defined contribution plans

ABSTRACT The objective of this study is to propose a methodology that, using multiple decreases, in addition to classified by actuarial profile and source of social security costs, calculates actuarially fair and balanced rates for unscheduled collective costing benefits from Defined Contribution (DC) pension plans. There are no studies in Brazil about costing rates for benefits not scheduled in pension plans of the DC modality. Any institution that pays collective cost social security benefits must determine an actuarial rate that is not insufficient, generating a financial imbalance in the fund, nor excessive, compromising the participant’s income. This work is the first study on costing rates for collective costing benefits from pension plans with DC modalities. Actuarially fair rates are obtained considering multiple decreases and equalizing the present value of contributions and the present value of pension and disability benefits, classified by actuarial profile and source of social security cost. The specific balance rate is determined for each source of social security costs and is obtained considering the actuarially fair rates for each actuarial profile. The general balance rate is obtained by the marginal contribution of each specific balance rate. The proposed methodology was used to calculate the rates of unscheduled benefits with collective costing in DC modality plans. The proposed methodology estimated that the legal changes, resulting from Constitutional Amendment 103/2019, indirectly increased by more than 4% the general balance rate of the unscheduled benefits of the Supplementary Social Security Foundation of the Federal Public Servant of the Executive Branch of the Federal Government (FUNPRESP-Exe).