Теоретични основи и модели на осигурителните системи (Theoretical Fundamentals and Models of Insurance Systems)

8 Pages Posted: 8 Dec 2018

See all articles by Venelin Terziev

Venelin Terziev

Georgi Rakovski Military Academy, Sofia, Bulgaria

Nikolay Nichev

Vasil Levski National Military University

Simeonov Simeon

University of Ruse - University Hospital; National Military University, Veliko Tarnovo, Bulgaria

Date Written: October 25, 2018

Abstract

Bulgarian Abstract: Социалното осигуряване се реализира чрез постоянни социални осигурителни плащания. Имат се предвид обезщетения за пенсии, заболявания, бременност и др. чрез тях се компенсира загубата на доход поради прекратяване на трудовата дейност или се покриват извънредните разходи предизвикани от настъпилите промени в индивида. Социалното осигуряване се осъществява на базата на предварително внесени вноски от работодателите, от осигурените и от държавата.

English Abstract: This study examines the development of pension systems based on the main classical models: capital-covering, cost-covering and mixed. Particular attention is paid to the types of pension savings, whereas analyzed in detail are corporate pension funds, independent pension funds and funds providing one-off lump sum at a certain age and upon retirement due to old age or disability. Presented are possible pension schemes and pension plans.

Note: Downloadable document is in Bulgarian.

Keywords: pension systems, pension plan, pension scheme, pension fund

JEL Classification: P00, I00

Suggested Citation

Terziev, Venelin and Nichev, Nikolay and Simeonov, Simeon, Теоретични основи и модели на осигурителните системи (Theoretical Fundamentals and Models of Insurance Systems) (October 25, 2018). Available at SSRN: https://ssrn.com/abstract=3272763 or http://dx.doi.org/10.2139/ssrn.3272763

Venelin Terziev (Contact Author)

Georgi Rakovski Military Academy, Sofia, Bulgaria ( email )

Sofia, 1000
Bulgaria

Nikolay Nichev

Vasil Levski National Military University ( email )

Veliko Tarnovo
Bulgaria

Simeon Simeonov

University of Ruse - University Hospital ( email )

Ruse, Ruse
Bulgaria

National Military University, Veliko Tarnovo, Bulgaria ( email )

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