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Tytuł: The role of the state in creating voluntary retirement savings
Autorzy: Adamiak, Jan
Kołosowska, Bożena
Słowa kluczowe: Pension system
voluntary pension schemes
forms of saving
occupational pension schemes
pension funds
Data wydania: 2017
Data dodania: 18-cze-2018
Wydawca: The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok
Źródło: Annual Center Review, nr 10, 2017, s. 15-21
Abstrakt: This paper presents Polish solutions for voluntary individual and group retirement savings as a part of the entire pension system and the change in the system recently proposed by the state. It is evident that, facing deteriorating demographic situation, additional accumulation of pension capital becomes necessary. The article characterizes in detail the functioning of occupational pension schemes and individual retirement accounts, and presents some foreign solutions to this problem. It is emphasized that the role of the state is to create appropriate reliefs, exemptions and incentives for voluntary savings for future retirement benefits. The aforementioned project of changes in the legal regulations concerning the Polish pension system is also discussed, including the place of voluntary retirement savings sector. The article does not exhaust the large and controversial issue, outlined in its title, but rather contributes to further studies and discussion on the subject.
Afiliacja: Jan Adamiak - WSB University in Toruń, Poland
Bożena Kołosowska - Nicolaus Copernicus University in Toruń, Polan
Nota biograficzna: Jan Adamiak – Doctor of economic sciences, Department of Financial and Banking, WSB University in Toruń, Poland.
Bożena Kołosowska – Professor of Finance companies, Department of Financial Management, Faculty of Economic Sciences and Management of Nicolaus Copernicus University in Toruń, Poland.
E-mail: Jan Adamiak: jan.adamiak@wsb.torun.pl
Bożena Kołosowska: bozkolos@umk.pl
URI: http://hdl.handle.net/11320/6693
DOI: 10.15290/acr.2017.10.04
ISSN: 1899-5942
Typ Dokumentu: Article
Występuje w kolekcji(ach):Annual Center Review, 2017, nr 10

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