- Tytuł:
- Ogólnoeuropejski indywidualny produkt emerytalny w polskim systemie emerytalnym i prawnym
- Autorzy:
- Pelc, Paweł
- Powiązania:
- https://bibliotekanauki.pl/articles/20311608.pdf
- Data publikacji:
- 2023-10-31
- Wydawca:
- Akademia Sztuki Wojennej
- Tematy:
-
Pension reform
pan-European individual pension product
pension system
open pension funds
occupational pension programs
individual retirement security
accounts
individual retirement accounts - Opis:
- Poland’s reformed pension system has been under construction since the late 1990s. The originally introduced model, based on the Social Insurance Institution (ZUS), open pension funds, employee pension funds and employee pension plans, was supplemented by individual retirement accounts, individual retirement security accounts and employee capital plans. Poland’s accession to the European Union did not significantly change this structure, but the implementation of the Directive on the Activities of Institutions for Occupational Retirement Provision and Supervision of Such Institutions introduced foreign employers and foreign managers into the system of occupational retirement programs and occupational pension funds. The regulation on the pan-European individual pension product will supplement this system with a third individual product, the pan- European individual pension product. This will introduce an additional complication to the Polish pension system, but will not constitute a fundamental change to it, nor to the Polish capital market.
- Źródło:
-
Cybersecurity and Law; 2023, 10, 2; 384-397
2658-1493 - Pojawia się w:
- Cybersecurity and Law
- Dostawca treści:
- Biblioteka Nauki
Artykuł