| Abstract [eng] |
The Master's thesis analyses the pension system and its features, presents the concept of pensions and pension benefits. This topic is revealed by examining relevant normative legal acts, jurisprudence of the Constitutional Court and the conclusions presented in scientific articles. Pensions are an integral part of society in a social sense, as they act as an auxiliary instrument to compensate for loss of income due to incapacity of work, retirement age and to financially support individuals for their respective services to the Lithuanian State. The thesis analyses the development of the Lithuanian pension system since the restoration of independence and examines the purpose of the pension system reforms. Particular attention in the context of the reforms is paid to the evolution of the pension system since 2018, as the pension pillar system is relevant today. The thesis analyses in detail the system of state social insurance pensions, examines the peculiarities of state pensions and social assistance pensions, types of pensions, the conditions for their granting and payment, the sources of payment, and the beneficiaries. The analysis of the pension system identifies the fundamental weaknesses and strengths of the pension system, provides a critical assessment of the functioning of the system and proposes possible changes to the calculation of widows' pensions and the narrowing of the circle of beneficiaries of state pensions, since certain professions are privileged over others and the conditions and amounts of state pensions are different, which implies a violation of the principle of social justice. The analysis of the pension system is important because it reveals the prospects and state of the system in Lithuania. |
