Srpski
Home
FacebookTwitterGoogle Bookmarks

Latest issue

Management 81
ISSN 1820-0222
ISSN 2406-0658 (Online)
The Role of Pension Schemes in the Development of Pension Insurance Market in Serbia

 

UDC: 368:339.13(497.11) ; 336.1.07:368.914

DOI: 10.7595/management.fon.2013.0011

 

Voluntary pension insurance is only beginning to develop in Serbia, and is an opportunity for additional pension remuneration (pension) for the largest number of participants. The highest amounts of contributions so far have been provided through pension schemes. The incentive for the organizers and the participants in pension schemes for a more significant share in the voluntary pension insurance is the favourable tax treatment of the contributions up to a certain amount, which are permanently indexed. The aim of this paper is in that, based on the analysis of the functioning of pension schemes, it identifies the problems and proposes solutions for their more intensive use in order to strengthen the voluntary pension system in Serbia. In addition to the descriptions of particular facts, the paper will also present theoretical and practical views on pension schemes. Through an overview of the history and data comparison, the paper will analyse the share of pension schemes since the time voluntary pension insurance was first implemented to the latest report on the development of this type of pension insurance presented by the supervisory authority, the National Bank of Serbia. To predict the number of the insured and the number of contracts in the voluntary pension insurance, we will use appropriate statistical methods. The paper will provide recommendations for more intensive use of pension schemes, which will be a contribution to a better structuring in terms of forms of contributions, in order to develop the voluntary pension insurance in Serbia. The parties interested in these improvements are active insurants, insurance beneficiaries, voluntary pension funds and pension schemes management companies, the supervisory authority, etc.

Keywords: voluntary pension insurance, pension schemes, contributions, tax relief.

 

Tatjana Rakonjac-Antić1, Vesna Rajić2, Dragan Lončar3

1,2,3University in Belgrade, Faculty of Economics

 

Download article: The Role of Pension Schemes in the  Development of Pension Insurance Market in Serbia

 

Add comment

Security code
Refresh

News

Issue 81
Wednesday, 01 March 2017
Issue number81, of journal for theory and practice "Management", is published and it can be downloaded from 'Review of issues' section. It has been published only in English version.
Issue 80
Wednesday, 23 November 2016
Issue number 80, of journal for theory and practice "Management", is published and it can be downloaded from 'Review of issues' section.
Issue 79
Friday, 02 September 2016
Issue number 79, of journal for theory and practice "Management", is published. Articles from this issue can be downloaded from 'Review of issues' section.
Issue 78
Friday, 20 May 2016
Issue number 78, of journal for theory and practice "Management", is published. Articles from this issue can be downloaded from 'Review of issues' section.
Issue 77
Wednesday, 24 February 2016
Issue number 77, of journal for theory and practice "Management", is published. Articles from this issue can be downloaded from 'Review of issues' section.
Copyright © 2011 - Management - Časopis za teoriju i praksu menadžmenta