- 學位論文
我國社會安全捐之分析
An Analysis of Social Security Contributions in Taiwan
摘要
依據亞當斯密（Adam Smith）主張自由放任的市場經濟而言，絕大多數人會基於自利動機，妥善安排自己的經濟生活，確保老年生活滿足。因此在自由市場運作經濟下，人民的租稅負擔率或社會安全捐負擔率確實偏低情況下，表示個人可自行安排運用自己的所得相對較多，此種狀態要造成市場失靈機會不高，因此政府的介入反而是無效率的。若國家透過健全社會安全中的保險與退休制度，既已保障人民需求，則無須透過政府過多無效率的手段干預或介入。但政府以法律規範，採用強制性繳交保險費或提撥退休金義務，限制被保險人承擔社會風險的行為自由，同時對社會保險或退休金給付制度規範，也限制人民財產權益。 當社會安全捐制度逐漸發展且形成巨大的社會安全網時，政府須權衡社會的發展與國家財政狀況，人民則須了解社會安全捐的制度「公共性」的特質，透過資訊揭露、透明且公開化，政府與人民方能進行有效的對話，而制度的修正與改革也才有機會達成共識。我國財政部自2019年揭露社會安全捐編算與統計，確實對於政府主動公開國家財政透明化是有幫助的，大多數國家在社會安全捐制度或大幅度的計畫普遍性修正時，面臨政治上實行緊縮或福利減少政策都是困難的。 本研究發現我國各社會安全捐制度欠缺一個整合機關並佐以相互搭配機制。主要是制度太複雜，各行政主管機關又各自負責其政策與法規制定，各制度間欠缺政策連貫、年資銜接及保費費率調整機制。
並列摘要
According to Adam Smith's advocacy of laissez-faire market economy, the majority of people properly arrange their economic life based on self-interested motives to ensure that their old age is satisfied. Therefore, in a free market economy, when the people’s tax revenue or social security contribution as a percentage of GDP indictor is indeed low, it means that individuals can arrange to use their own income relatively more. This situation will cause a low chance of market failure. Therefore, the government's intervention is inefficient. If the country already protects the needs of the people by improving the mandatory social insurance and retirement system in social security, it does not need to intervene or intervene through too many inefficient ways by the government. However, the government adopts legal regulations and adopts mandatory benefits of insurance premiums or retirement pension obligations to restrict the insured’s freedom of behavior to assume social risks. At the same time, the government regulates the social insurance or retirement pension benefit system, and also restricts people’s property rights. When the social security contribution system is becoming more advanced and formed as a huge social secure network, the government must weigh the development of the society and the national's financial situation, and the citizens must understand the "public" nature of the social security contribution system, through information disclosure, transparency and openness. Only when the government and the people can have an effective dialogue can the revision and reform of the system have a chance to reach a consensus. The Ministry of Finance, R.O.C. has revealed the calculation and statistics of social security contributions since 2019. It is helpful for the government to take the initiative to disclose the transparency of national finances. Most countries face politics reformed that is difficult to implement austerity or welfare reduction policies when most countries face the politics reformed. This study found that the social security contribution system in Taiwan lacks an integrated organization and is complemented by a mutual matching mechanism. The major reason is that the policies are too complicated, and each administrative authority is responsible for its policies and regulations, and there is a lack of policy coherence, seniority linkage and premium rate adjustment mechanisms among the various systems.