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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국법정책학회 법과 정책연구 법과 정책연구 제5권 제2호
발행연도
2005.1
수록면
831 - 855 (25page)

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The right of social security is prescribed by the Article 34 in the Constitutional Law. So the system of social security should be supported by finance to realize the right of social security. In the reverse, I find that the theory of social security will be affected by means of the social security finances. Therefore I researched the social insurance, the public assistance and the compulsion of social insurance in this thesis, focusing on taxes and insurance premium. Then, taxes and insurance premium are a foundation of the finance in the social security system. The social security system is divided two parts, the public assistance and the social insurance. This criterion is the financial process, i.e. taxes or social insurance premium. Taxes or insurance premium are most important criterion to distinguish the public assistance from the social insurance. It is easy to explain why we must join the social insurance by compulsion, if we clarify the difference between taxes and insurance premium. In other words, the reason of compulsory joining on the social insurance is that the insurance premium is more profitable than the taxes for a man who needs not to join the social security system; the rationality of compulsory joining on the social insurance system could be explained in aspect that insurance premium is more profitable than taxes for the man who was charged by the same amount of insurance premium and taxes.

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