Legislative Reform in the Area of Contribution
Abstract: Effective legislation in the field of contributions represents a strong segment of social security for the people of a state. It is important with several key aspects from aspect of securing the regular income of the state, the aspect of the worker whose income depends on the method of calculating the contributions and percent rates applied in accordance with the law, the stability of the pension fund, the position of the pensioner whose rate of pension depends on the base salary applies to the calculating of the pention, which is formed through working life, the costs inccured for the calculation and payment of contribution, the aspects of eliminating the basis for one side of economy, simply, from the aspect of the functioning the social policy and the socal state.
Only two decades since the begining of the implementation of the Law on Contribution in the Federation of Bosnia and Herzegovina (hereinafter F BiH), the new Draft Law on Contributions is in the line with the real needs of the state.
The draft Law on Contribution of the F B&H) foreeses revolunationary changes, some of which are predecessors in relation to the laws in this area being applied in the RS and the countries in environment.
This scientific work deals with a significant and current topic, enriched with affirmative review o.f the Draft Contribution Act. The implementation of legislative reform in the of contribution is the basis for a new effects in the creation of a secure and social state that can not get the aphitet for the poor and is already at the edge of that qualification.
Key words: contribution, reform, draft law, obsolescense, effects.
Zakonodavna reforma u oblasti doprinosa
Rezime: Efikasno zakonodavstvo u oblasti doprinosa predstavlja snažan segment socijalne sigurnosti stanovnika jedne države. Ono je bitno sa nekoliko ključnih aspekata, od aspekta obezbjeđivanja redovnih prihoda države, aspekta radnika čija neto primanja zavise od načina obračuna doprinosa i stopa koje se primjenjuju u skladu sa zakonom, stabilnosti penzionog fonda, položaja penzionera čija visina penzije zavisi od osnovice plate koja se primjenjuje kod obračuna penzije, a koja se formira kroz radni vijek, troškova prouzrokovanih u svrhu obračuna i plaćanja doprinosa, aspekta eliminisanja podloge za sivu ekonomiju, jednom rječju, sa aspekta funkcionisanja socijalne politike i socijalne države.
Tek dvije decenije od početka primjene Zakona o doprinosima u Federaciji Bosne i Hercegovine (u daljem tekstu F BiH) novi Nacrt Zakona o doprinosima je usklađen sa stvarnim potrebama države čiji su doprinosi prihod
Nacrt novog Zakona o doprinosima F BiH predviđa revolucionarne promjene od kojih su neke preteča u odnosu na zakone u ovoj oblasti koji se primjenjuje u RS i zemljama okruženja.
Rad se bavi značajnom i aktuelnom temom, obogaćenom afirmativnim osvrtom na Nacrt novog zakona o doprinosima. Provedba zakonodavne reforme u oblasti doprinosa predstavlja osnovu za nove efekte u stvaranju sigurne i socijalne države koja ne smije dobiti epitet siromašne, a već je na granici te kvalifikacije.
Ključne riječi: doprinos, reforma, nacrt, stopa, efekti.