| Abstract [eng] |
The goal of the study is to analyze the administration of State social insurance contribution applying enforcement measures and to recommend possible directions and solutions for its improvement. The first part of the Master Thesis analyzes the concept and principles of social security system as described in the Lithuanian and foreign scientific publications. An analysis of laws and legislation of the Republic of Lithuania, institution documents and Internet sources helped to understand the design of the social security fund‘s budget and implementation of the special features and positive effects of measures. To reach the set goal, a research of the state social insurance contribution administration applying enforcement measures was carried out at the State social insurance Šiauliai territorial division on the basis of scientific literature, document and data analysis. Secondary data analysis allowed to detect and investigate the collection of the state social insurance contribution problems at Šiauliai division, tax compliance, their importance and the enforcement measures that applied to insolvent policyholder. The Target (focus) group discussion and SWOT analysis revealed the strengths, weaknesses, opportunities and threats. The opinion of the experts helped to understand the current situation of contribution administration, applying enforcement measures and allowed to analyze the benefits and limitations of the system. The areas of improvement were suggested. After analyzing the main theoretical aspects and the administration of the State social insurance contribution, applying enforcement measures at Šiauliai territorial division, the main conclusions were drawn, the areas to be improved were identified and recommendation were given. |
