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Vybrané problémy daňového inkasa v reformnej ekonomike Slovenska

  1. NázovVybrané problémy daňového inkasa v reformnej ekonomike Slovenska
    Podnázovdizertačná práca
    Aut.údajeEmil Burák
    Autor Burák Emil
    Korp. Univerzita Mateja Bela . Ekonomická fakulta , Banská Bystrica, Slovensko
    Vyd.údajeBanská Bystrica , 1998. - 138 s.
    Kľúč.slová dizertačné práce   daňová politika - tax policy   daňové inkaso   ekonomická transformácia - hospodárska transformácia - economic transformation  
    Jazyk dok.slovenčina
    KrajinaSlovenská republika
    Systematika 33
    Katal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Báza dátxk - Kvalifikačné práce
    Počet ex.1, z toho voľných 0, prezenčne 1
    Názov
    Fiscal and redistributive impacts of the introduction of dynamic components in maternity benefits
    Aut.údaje
    Daniela Danková ... [et al.]
    Autor
    Danková Daniela 1994- (34%) UMBEF15 - Katedra verejnej ekonomiky a regionálneho rozvoja
    SignatúraLokáciaDislokáciaUmiestnenieInfo
    KP 26030Univerzita Mateja BelaUK Univerzálna študovňa depozit. Dostupné o 2 dnilen prezenčne
    Zdroj.dok. Equilibrium : quarterly journal of economics and economic policy. Vol. 17, no. 1 (2022), pp. 103-131. - Olsztyn : Institute of Economic Research, 2022 Kľúč.slová dávky   sociálna politika - social policy - social politics   materská dovolenka - maternal leave   Form.deskr.články - journal articles Jazyk dok.angličtina KrajinaPoľsko AnotáciaResearch background: Social security systems combine several subsystems aimed at addressing the risks of temporary or permanent loss of an individual's income. The subject of the research are parametric changes of alternative public policy aimed at addressing the temporary loss of income caused by the dropout from the labour market due to childcare. The effects of public policies may be fiscally neutral from the entire system, but not from the point of view of the individual. Purpose of the article: The purpose of this study is to examine the fiscal and redistributive effects of parametric changes in social insurance subsystem with an accent on maternity benefits in the conditions of the Slovak Republic by using a modified microsimulation model. Methods: Using a microsimulation model, we investigate the impacts of the alternative policy setting. Microsimulation model contains four basic modules (i) macroeconomic module, (ii) demographic module simulating future population structure from 2017 to 2080 (iii) status module modelling particular attributes (characteristics), (iv) social policy module. The model is applied to maternity benefits in two scenarios in the Slovak Republic: scenario 1 ? the current legislative setting of maternity benefit policy parameters and scenario 2 ? dynamic maternity benefit. Findings & value added: Results in the area of redistributive impacts in social insurance focused on maternity benefits show that dynamic policy parameters can positively affect work-life balance, especially for individuals with higher education. The results in the area of fiscal impacts show that the dynamic model of maternity benefits increases the efficiency of public spending and stimulates the faster return on the labour market. The results indicate the direction of possible government interventions and provide valuable information for policy makers in areas public policies that are associated with temporary labour market dropouts in the case of maternity. URLLink na plný text Kategória publikačnej činnosti ADM Číslo archívnej kópie51570 Katal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Báza dátxpca - PUBLIKAČNÁ ČINNOSŤ

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