Tomasz Sowiński

The article deals with financial law institutions from the space of public tributes. The author subjects the institutions of social security contribution, tax and fee to a legal analysis. He also examines the views of representatives of the doctrine of financial law by making a dogmatic analysis concerning these three types of tributes. It presents the various forms of their application, with the aim of understanding their nature in connection with the broader institutions of public law in which they are applied, being a way of raising the funds necessary for their proper functioning and fulfillment of their role. The goal is to determine whether they are substitutable in the proper performance of a public function, or alternatively whether they can have a form that is altered from that accepted in the doctrine, and whether this will also determine the nature of the larger institution of which they are an element.

This study on the capital funded models of pension insurance will present the economic concept [in theory] and the Chilean and Argentinian concepts of pension insurance implemented in those countries. On the one hand, extremely similar to each other, and on the other differing with so many detailed solutions that it might as well be said they are completely dissimilar. If we chronologically consider the Chilean system as the primary one, than the Argentinian system is its mirror image, however, reflected in the funhouse mirror.

Both solutions have aroused and continue to arouse many emotions. They have become the basis for formulating very general, almost axiological conclusions, as well as detailed legal, economic, sociological and other analyses. These are model examples of the so-called capital funded models in pension insurance, which were in their heyday not so long ago, and at present raise more and more skepticism.

However, they cannot be omitted when looking into the future functioning of the public pension systems, particularly due to the fact that they are constantly changing in pursuit of the target model, which will perhaps become the future universal model of the retirement security for the citizens of the globalized world.

In the first part of this study on the capital funded models of pension schemes, the economic concept [in theory] and the Chilean and Argentinian concepts of pensions schemes implemented in those countries were presented. On the one hand, extremely similar to each other, and on the other different with so many detailed solutions that it might as well be said they are completely dissimilar. If we chronologically consider the Chilean system as the primary one, than the Argentinian system is its mirror image, however, reflected in a mirror from the house of mirrors.

It is not an uncommon opinion that these are the only countries in which the capital funded model was implemented, but as it was concluded in the first part of the study, almost all of South America became in its own way an unusual testing ground for the implementation of the capital funded concept of pension insurance.

Just as the Chilean and Argentinian solutions seem apparently similar to each other, the solutions of the remaining countries in the scope of pension insurance have many variations, specific only to them or to the countries on that continent.

To provide a fuller comparison, the tabular summaries will include apart from the two already described countries, the following six countries: Peru, Columbia, Uruguay, Bolivia, Mexico and El Salvador, and also the already described solutions in Chile and Argentina to facilitate a more complete and simple analysis of the presented data.

The two best known and continuously analyzed pension insurance systems in South America are, similarly as the Polish and Swedish concepts, though with a definitely different distribution of accents, the Chilean and Argentinian systems. Both are the execution of the so-called capital funded model. Both were implemented in large capitalistic countries located on the same continent. In both countries, the previous pension system were at the verge of efficiency and their economic situation, economies and budgets were also in a state requiring intervention and repair programs.

It is worth analyzing even in those cases the differences between the implementation and execution methods and procedures of those pension insurance models that are similar in assumption, and what is very important, the effects or lack of effects in those elements of both implemented models with which they differed.

Regional policy in the European Union becomes more and more important every year, especially in the last few years. As the experiences of the European Union show, structural programs or other forms of support are most effective when realized in the regions, for the regions and through the regions.

The role and position of the regions in the EU strengthens every year. In the following years, regions will work and participate in the EU budget even more intensively. Therefore, there will be more and more programs and grants to be realized in the regions and through the regions.

In this study I would like make a scientific reflection on the process of the municipalization of the society and the decentralisation of the public administration structures in the last quarter-century in Poland. I am convinced to the idea of local government, but also the existence of an effective state, which may be achieved solely through the complementarity of the solutions and keeping the suitable balance concerning the particular entities of public administration.