scholarly journals Selected Social Policy Instruments in Relation to Tax Policy

2018 ◽  
Vol 7 (11) ◽  
pp. 241 ◽  
Author(s):  
Vladimíra Žofčinová ◽  
Zuzana Horváthová ◽  
Andrea Čajková
Keyword(s):  
Social Policy ◽  
Minimum Wage ◽  
Tax Policy ◽  
Slovak Republic ◽  
Policy Instruments ◽  
Social Function ◽  
The State ◽  
Tax Collection ◽  
Subsistence Minimum ◽  
The Social

Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in the state is of great importance; it affects the development of personality and, last but not least, reflects the degree of democracy acquired in a particular state. Various tax law measures for the benefit of the citizen are important for the identification of social behavior and are an attempt to improve certain ways of life. The aim and ambition of this article is to emphasize the tools of social policy (e.g., minimum wage, subsistence minimum, social right to work) that are related to the social function of taxing income. In this context, the authors deal with a social function of tax collection and imposing of taxes, justice in taxation, and point out social aspects of the system of taxes in the Slovak Republic. In this article, the authors present the attitudes of both critics and proponents. It also deals with tax justice, which is often a category subjective to the evaluator. The benchmarking attribute of tax collection should be that citizens will have the certainty of social justice in the state and will therefore pay attention to the minimum wage and subsistence minimum as an integral part of tax policy under the legal conditions of the Slovak Republic. All tax legislation, especially tax reform, is perceived with a certain sensitivity regarding tax subjects.

scholarly journals VECTOR MODIFICATION OF MODERN SOCIAL STATE

2018 ◽  
Vol 6 (3) ◽  
pp. 16-20
Author(s):  
Константин Сигалов ◽  
Konstantin Sigalov ◽  
Ольга Родионова ◽  
Olga Rodionova
Keyword(s):  
Social Policy ◽  
Economic Crisis ◽  
Social Systems ◽  
Social Function ◽  
The State ◽  
Present Stage ◽  
Social State ◽  
Foreign Experience ◽  
The Social

In article features of the present stage in development of the social state are investigated, the main reasons which crammed many modern states are established to reconsider priorities in the social policy and also foreign experience of those states which, despite an economic crisis, could keep stable social systems is analyzed. Authors of article propose measures which could promote increase in efficiency of social function of the state in Russia at the present stage.

scholarly journals The Role of Soil Cover in Optimizing the Social Policy of Ukraine

2018 ◽  
Keyword(s):  
Social Policy ◽  
Land Reform ◽  
Soil Cover ◽  
Social Function ◽  
The State ◽  
Social Program ◽  
High Grade ◽  
The Social ◽  
Mutual Relations

High-grade ecological and productive functioning of a soil cover is considered as the important precondition of effective social policy of Ukraine - maintenance of a society with comfortable vital conditions and unconflictness by harmonious mutual relations between its various layers. Performance of social function of a soil cover is promoted balanced soilprotection agriculture, absence of soil degradations, the various help of the state to land users. In the paper it is paid attention to unresolved problems in the agriculture, interfering qualitative realization of social function, examples from practice of social policy of some countries are resulted, offers on improvement of agrarian strategy and land reform in the Ukraine are proved. The soil cover and constant care of its condition should become an obligatory component of the state social program.

SOCIAL INSURANCE IN RUSSIA: STATE, CURRENT CHALLENGES AND RESPONSES TO THEM

2020 ◽  
pp. 75-95
Author(s):  
Lyudmila A. Migranova ◽  
◽  
Valentin D. Roik ◽  
Keyword(s):  
Social Insurance ◽  
Pension Fund ◽  
The State ◽  
Insurance Fund ◽  
Social Risks ◽  
Social Insurance Fund ◽  
Subsistence Minimum ◽  
The Social ◽  
Mandatory Health Insurance ◽  
Insurance Funds

The article deals with the issues of functioning of the social insurance institution, the organizational-legal and financial forms of which are presented by the state extrabudgetary social funds - Pension Fund of Russia, Mandatory Social Insurance Fund and Mandatory Health Insurance Fund. It considers the main characteristics of social insurance: a) scope of covering the employed population by insurance protection; b) contribution rates as related to wages; c) level of protection of population incomes (pensions and benefits as related to wages and subsistence minimum); d) availability of quality medical assistance and rehabilitation services. There are analyzed the present social risks and problems of the RF insurance system. The main problem is that the amount of financial expenditures on all types of social insurance per beneficiary is about half that of most developed and developing countries. The primary cause is lacking motivation of both employees and employers to participate in the mandatory social insurance and to legalize their earnings. In the conclusion there are formulated a number of proposals for improvement of the institution of social insurance in Russia. It is proposed to expand the range of insurance cases concerning unemployment insurance and care for elderly people, to increase the total amount of compulsory contributions to extrabudgetary insurance funds from 30.2% up to 42.5% from three sources - employees, employers and the state.

Schwäche der Tarifautonomie und Legitimitätsfragen im Arbeitsrecht und im Sozialrecht

2016 ◽  
Vol 62 (2) ◽  
pp. 209-236
Author(s):  
Stephan Seiwerth
Keyword(s):  
Social Security ◽  
Minimum Wage ◽  
Trade Unions ◽  
System Change ◽  
State Regulation ◽  
The State ◽  
Social Security Administration ◽  
Collective Agreements ◽  
The Social ◽  
Social Partners

AbstractSocial partners have played a privileged role in German social security administration since Bismarckian times. In 2014, a new legislation empowered the social partners to set the level of the statutory minimum wage and to demand the extension of collective agreements. This article examines the interdependence of the trade unions’ and employer organisations’ membership numbers and their involvement in state regulation of labour and social security law. In case the interest in autonomous regulations is not going to increase, the state will have to step in with more heteronomous regulation. This would incrementally lead to a system change.

The Renegotiation of the Social Pact in Hong Kong: Economic Globalisation, Socio-economic Change, and Local Politics

2005 ◽  
Vol 34 (2) ◽  
pp. 293-310 ◽  
Author(s):  
ELIZA W. Y. LEE
Keyword(s):  
Hong Kong ◽  
Social Policy ◽  
Policy Development ◽  
Path Dependence ◽  
Local Politics ◽  
Economic Change ◽  
The State ◽  
The Social ◽  
Social Pact ◽  
Economic Globalisation

This article discusses the politics of social policy development in Hong Kong following the Asian financial crisis. It examines the cause, mode and political significance of social policy reform in an Asian late industrialiser that has been experiencing the twin pressures of economic globalisation and socio-economic change. Financial austerity has prompted the state to adopt social policy reforms through re-commodification and cost containment, resulting in the retrenchment of the residual welfare state. The state's policy choices are structured by local politics, including the state of political development and the path dependence nature of policy change. The article questions the effectiveness of the social authoritarian approaches adopted by the state in attempting to renegotiate the social pact with its citizens, and contends that progressive development in social policy is inevitably bound to democratisation.

THE ROLE OF LIBERAL IDEOLOGY IN THE TRANSFORMATION OF THE SOCIAL FUNCTIONS OF THE STATE IN THE CONTEXT OF GLOBALIZATION

2021 ◽  
Vol 1 (11) ◽  
pp. 15-20
Author(s):  
Irina N. Mysliaeva ◽  
Keyword(s):  
Social Support ◽  
Social Policy ◽  
Modern Society ◽  
The State ◽  
Social Functions ◽  
The Social ◽  
Liberal Ideology

The article examines the causes and directions of transformation of the social functions of the state. The role of liberal ideology in changing the forms and methods of state social policy in the context of globalization is determined. The interrelation between specific measures of social support of the population and the interests of large transnational capital in modern society is revealed.

scholarly journals BEYOND THE FLIGHT FROM CONSTITUTIONAL LEGALISM: RETHINKING THE POLITICS OF SOCIAL POLICY POST-CHARLOTTETOWN

2011 ◽  
Vol 12 (1, 2 & 3) ◽  
pp. 2002 ◽  
Author(s):  
Sujit Choudhry
Keyword(s):  
Social Policy ◽  
Policy Instruments ◽  
Constitutional Amendments ◽  
Normative Framework ◽  
Levels Of Detail ◽  
The Social ◽  
Economic Union ◽  
Institutional Architecture ◽  
Charlottetown Accord ◽  
Internal Trade

A decade after the demise of the Charlottetown Accord in 1992,1 one of the most visible features of federal-provincial relations is the replacement of constitutional with non-constitutional policy instruments to secure many of the same ends — what I term the “flight from constitutional legalism.” Instead of constitutional amendments, the instrument of choice is the non-legal, intergovernmental accord. The leading examples are the Social Union Framework Agreement2 and the Agreement on Internal Trade,3 which in differing levels of detail set out both a normative framework and an institutional architecture to manage the Social Union and the Economic Union, respectively.

scholarly journals IMPACT OF THE STATE SOCIAL POLICY ON THE ECONOMIC GROWTH RATE

2010 ◽  
pp. 56-59
Author(s):  
A. N. Ryahovskaya
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
Social Policy ◽  
Economic Crisis ◽  
The State ◽  
Special Significance ◽  
Economic Growth Rate ◽  
The People ◽  
The Social ◽  
Scientific Justification

As a result of the global financial and economic crisis, social problems have sharpened significantly. They affect the interest of the most population of the country. The efficiency of anti-recessionary measures and their productivity in the social field are analyzed in the article. According to the adjusted estimates of the RF Government, decrease in actual income of the people will continue and only by the end of 2012 a growth by only 3% to 2008 level is projected. The degree of elaboration and scientific justification of the state turnaround policy are getting special significance.

scholarly journals TRANSFORMATION OF THE SOCIAL FUNCTION OF THE STATE: CONCEPTUAL APPROACHES

2021 ◽  
Vol 06 (04(01)) ◽  
pp. 72-77
Author(s):  
Iryna Kolosovska Iryna Kolosovska ◽  
Radosław Zagórski Radosław Zagórski
Keyword(s):  
Social Justice ◽  
Cultural Context ◽  
Social Function ◽  
The State ◽  
Practical Implementation ◽  
Social Risk ◽  
Social Functions ◽  
Social Risks ◽  
Role Of The State ◽  
The Social

This article conceptualizes modern approaches to the transformation of the social function of the state in the context of the influence of globalization processes, the ambiguity of the formation of the socio-cultural context, the actualization of the latest risks and threats associated with the spread of the COVID-19 pandemic. We accentuate the inconsistencies and contradictions between the declared social priorities and the inefficiency of the management mechanisms of their practical implementation. The article substantiates the priority directions of the regulatory role of the state in the context of social risk management, formation of social security, adherence to the principle of social justice, and harmonization of interests of representatives of various social groups. Key words: public administration, state, social functions, governance mechanisms, globalization, social risks, COVID-19 pandemic, social justice.

Sign in / Sign up

Export Citation Format

Share Document