| Sažetak | Javne financije znanstvena su disciplina koja proučava elemente, odnose, instrumente, ciljeve i učinke prikupljanja, raspodjele i trošenja javnih prihoda. Znanost o javnim financijama proučava vrlo sloţen sustav pojava i odnosa koji nastaju u postupku ostvarivanja zadataka i mjera nadleţnih drţavnih tijela zbog zadovoljenja javnih potreba. Broj, vrsta, obujam i izvori javnih prihoda razlikuju se kao i izvori iz kojih se namiruju sredstva za njihovo prikupljanje. Svoje prihode drţava stječe u obliku poreza, doprinosa, carina, taksa, naknada, javnog duga te na temelju vlasništva nad kapitalom, prodajom imovine, emisijske dobiti, raznih potpora i sl. Doprinosi su namjenski prihodi, usmjereni na zadovoljavanje potreba platitelja istih, a naknada iz tih sredstava povezana je sa visinom uplate istih, a obvezno izdvajanje sredstava za financiranje takvih rashoda jedna je od mjera socijalne politike. Uz mirovinski sustav i mirovinsko osiguranje postoje i drugi oblici socijalnog osiguranja kao što su: zdravstveno osiguranje, zapošljavanje, doplatak za djecu i socijalna skrb. Mirovinski sustav je skup pravnih normi te financijskih i institucionalnih aranţmana kojima se regulira osiguranje od rizika starosti, invalidnosti i gubitka hranitelja. Sustav mirovinskog osiguranja u Republici Hrvatskoj čine tri stupa i to: 1. Obvezno mirovinsko osiguranje na temelju generacijske solidarnosti 2. Obvezno mirovinsko osiguranje na temelju individualne kapitalizirane štednje 3. Dobrovoljno mirovinsko osiguranje na temelju individualne kapitalizirane štednje Mirovinski sustav civilizacijsko je dostignuće bez kojeg je nezamisliv razvoj i odrţivost modernog društva. |
| Sažetak (engleski) | Public finance are a scientific discipline that studies the elements, relations, instruments, objectives and effects of the collection, allocation and spending of public revenue. The science of public finance studies very complex system phenomenon and relations arising in the process of realization of the tasks and measures relevant state bodies in order to meet public needs. Number, type, volume and sources of public revenue are different as well as the sources from which the funds are paid for their collection. Its income country gains in the form of taxes, contributions, customs duties, taxes, fees, public debt and on the basis of ownership of capital, selling assets, seignorage, various grants and the like. The contributions are earmarked revenues, focused on meeting the needs of the payer of the same, a fee of these funds is associated with the amount of the payment thereof and the mandatory allocation of funds to finance such expenditure is one of the measures of social policy. With the pension system and pension insurance, there are other forms of social insurance, such as health insurance, employment, child benefits and social welfare. The pension system is a set of legal norms and financial and institutional arrangements governing the insurance risks such as old age, disability and loss of breadwinner. The pension insurance scheme in the Republic of Croatia consists of three pillars: 1. compulsory pension insurance based on pay 2. mandatory pension insurance based on individual capitalized savings 3. voluntary pension insurance based on individual capitalized savings Pension system of civilization is an achievement without which it development and sustainability of modern society is unthinkable. |
