Modern medicine is divided into three categories, namely preventive, curative and palliative. Palliative medicine and palliative care focus on people suffering from progressive incurable diseases with an expected fatal outcome, as well as their family members. It is conducted by an interdisciplinary palliative team at all levels of health care. Palliative care is a broader term than palliative medicine, as it encompasses other activities carried out by social welfare institutions as well as civil society organizations, religious institutions and other stakeholders in the community. Although elements of the palliative approach have been encountered throughout history since the beginning of medical treatment, in the last fifty years we have witnessed the rapid development of palliative medicine as a distinct specialization and subspecialisation in many countries around the world. Palliative care is a civilizational step forward and a true example of person-centered medicine. Given the aging population and the growing technological capabilities of modern medicine, we expect a large increase in the need for palliative care which requires the active contribution of all participants involved in creating and implementing social and health policies, both locally, nationally and internationally. This paper presents the historical development and current state of palliative medicine in the world with special emphasis on the situation in Croatia. Key words: palliative medicine, palliative care, palliative team, quality of life, strategic plans, person-centered medicine, total pain, education
{"title":"Palliative Medicine: Past - Present - Future","authors":"M. Braš, Veljko Đorđević, S. Kaštelan","doi":"10.3935/rsp.v29i3.1942","DOIUrl":"https://doi.org/10.3935/rsp.v29i3.1942","url":null,"abstract":"Modern medicine is divided into three categories, namely preventive, curative and palliative. Palliative medicine and palliative care focus on people suffering from progressive incurable diseases with an expected fatal outcome, as well as their family members. It is conducted by an interdisciplinary palliative team at all levels of health care. Palliative care is a broader term than palliative medicine, as it encompasses other activities carried out by social welfare institutions as well as civil society organizations, religious institutions and other stakeholders in the community. Although elements of the palliative approach have been encountered throughout history since the beginning of medical treatment, in the last fifty years we have witnessed the rapid development of palliative medicine as a distinct specialization and subspecialisation in many countries around the world. Palliative care is a civilizational step forward and a true example of person-centered medicine. Given the aging population and the growing technological capabilities of modern medicine, we expect a large increase in the need for palliative care which requires the active contribution of all participants involved in creating and implementing social and health policies, both locally, nationally and internationally. This paper presents the historical development and current state of palliative medicine in the world with special emphasis on the situation in Croatia. Key words: palliative medicine, palliative care, palliative team, quality of life, strategic plans, person-centered medicine, total pain, education","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48864977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Snježana Kaštelan, Jelena Matančević, Gojko Bežovan
Healthcare systems, due to their importance and their growing robustness, are often kept separate from other welfare state systems. Important changes in the healthcare systems in European countries occurred at the beginning of the 1990s and are connected with the introduction of market in healthcare. This was accompanied by a change in discourse with an emphasis on terms such as ‚personal responsibility‘, ‚choice‘ and ‚consumers‘. This replaced the old political rhetoric that focused on universal, public and solidarity-based healthcare provision.
{"title":"UVODNA RIJEČ UZ TEMATSKI BROJ ČASOPISA: IZAZOVI HRVATSKOG ZDRAVSTVENOG SUSTAVA U DOBA KRIZE","authors":"Snježana Kaštelan, Jelena Matančević, Gojko Bežovan","doi":"10.3935/rsp.v29i3.1995","DOIUrl":"https://doi.org/10.3935/rsp.v29i3.1995","url":null,"abstract":"Healthcare systems, due to their importance and their growing robustness, are often kept separate from other welfare state systems. Important changes in the healthcare systems in European countries occurred at the beginning of the 1990s and are connected with the introduction of market in healthcare. This was accompanied by a change in discourse with an emphasis on terms such as ‚personal responsibility‘, ‚choice‘ and ‚consumers‘. This replaced the old political rhetoric that focused on universal, public and solidarity-based healthcare provision.","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46117659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The past few decades have been marked by a substantial increase in health spending in Central and Eastern European countries. At the same time, healthcare systems have experienced significant changes, as a consequence of economic and political transformation processes that these countries have undergone after the fall of communism. The aim of this paper was to briefly present current situation and trends in healthcare financing in Central and Eastern European countries. Our approach is based on an analysis of a number of healthcare expenditures indicators which are connected to healthcare spending patterns in each of these countries. Comparative research of these countries aims to demonstrate a degree of similarities or variations in the structure and finances in health systems. According to results, public involvement in health financing is still dominant in the majority of countries, but it has recorded a downward trend. On the other hand, private spending has been increasing mostly due to increase in out-of-pocket payments. Key words: healthcare expenditures, public health spending, out-of-pocket payments, CEE countries
{"title":"https://hrcak.srce.hr/294970","authors":"Uršula Kaštelan Brumen, Milena Konatar, Snježana Kaštelan","doi":"10.3935/rsp.v29i3.1934","DOIUrl":"https://doi.org/10.3935/rsp.v29i3.1934","url":null,"abstract":"The past few decades have been marked by a substantial increase in health spending in Central and Eastern European countries. At the same time, healthcare systems have experienced significant changes, as a consequence of economic and political transformation processes that these countries have undergone after the fall of communism. The aim of this paper was to briefly present current situation and trends in healthcare financing in Central and Eastern European countries. Our approach is based on an analysis of a number of healthcare expenditures indicators which are connected to healthcare spending patterns in each of these countries. Comparative research of these countries aims to demonstrate a degree of similarities or variations in the structure and finances in health systems. According to results, public involvement in health financing is still dominant in the majority of countries, but it has recorded a downward trend. On the other hand, private spending has been increasing mostly due to increase in out-of-pocket payments. Key words: healthcare expenditures, public health spending, out-of-pocket payments, CEE countries","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48016964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of the paper is to analyse the indicators of the healthcare system efficiency in Croatia and to assess its effectiveness based on a comparison with other EU countries. The analysis of the efficiency of the healthcare system in Croatia and 21 selected EU countries in the period from 2013 to 2018 was conducted by the application of the dynamic DEA window analysis (WDEA). According to the results of the analysis, the overall efficiency of expenditure on healthcare in relation to average life expectancy is on the lowest level in Croatia, amounting to 57% in 2018. While cost-effectiveness of the Croatian healthcare system is on the maximum level of 100%, systemic effectiveness amounts to only 48%. According to the aforementioned indicator, Croatia has recorded the lowest efficiency in relation to the selected EU countries, the efficiency of which amounted to 88% in 2018. Therefore, inefficiencies of the healthcare system are generated during the transformation of intermediary inputs into treatment outcomes, which means that Croatia could achieve the same health outcomes with a lesser engagement of intermediary resources. According to the results of the panel analysis, smoking and alcohol consumption are the key determinants of the efficiency of healthcare protection in EU countries. Croatia does not invest enough into health promotion measures and prevention of diseases, for which it spends only 3% of the overall expenditure on healthcare. Strengthening of public healthcare policies against smoking and alcohol consumption and the increase of excise duties on tobacco products and alcoholic beverages could indirectly influence the improvement of health outcomes, while maintaining the existing levels of expenditure on healthcare. Key words: healthcare system efficiency, financial sustainability of healthcare system, DEA method.
{"title":"Učinkovitost hrvatskog zdravstvenog sustava - usporedba sa zemljama Europske unije","authors":"Antonija Buljan, Hrvoje Šimović","doi":"10.3935/rsp.v29i3.1933","DOIUrl":"https://doi.org/10.3935/rsp.v29i3.1933","url":null,"abstract":"The aim of the paper is to analyse the indicators of the healthcare system efficiency in Croatia and to assess its effectiveness based on a comparison with other EU countries. The analysis of the efficiency of the healthcare system in Croatia and 21 selected EU countries in the period from 2013 to 2018 was conducted by the application of the dynamic DEA window analysis (WDEA). According to the results of the analysis, the overall efficiency of expenditure on healthcare in relation to average life expectancy is on the lowest level in Croatia, amounting to 57% in 2018. While cost-effectiveness of the Croatian healthcare system is on the maximum level of 100%, systemic effectiveness amounts to only 48%. According to the aforementioned indicator, Croatia has recorded the lowest efficiency in relation to the selected EU countries, the efficiency of which amounted to 88% in 2018. Therefore, inefficiencies of the healthcare system are generated during the transformation of intermediary inputs into treatment outcomes, which means that Croatia could achieve the same health outcomes with a lesser engagement of intermediary resources. According to the results of the panel analysis, smoking and alcohol consumption are the key determinants of the efficiency of healthcare protection in EU countries. Croatia does not invest enough into health promotion measures and prevention of diseases, for which it spends only 3% of the overall expenditure on healthcare. Strengthening of public healthcare policies against smoking and alcohol consumption and the increase of excise duties on tobacco products and alcoholic beverages could indirectly influence the improvement of health outcomes, while maintaining the existing levels of expenditure on healthcare. Key words: healthcare system efficiency, financial sustainability of healthcare system, DEA method.","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45032590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Martina Sopta Ćorić, Ivana Trstenjak-Rajković, Uršula Kaštelan
Managerial economics, with its specificity, provides a special insight into the management of private health care institutions. According to the sources of the Financial Agency (FINA) and the national classification of activities (8622 and 8610), the observed industry in the Republic of Croatia in 2020 contains 675 entities, out of which 9 are in special private hospitals (8610), and others are in specialist medical practice (8622). The effectiveness of managers in conditions of uncertainty and increased risk is reflected in the availability of information and their experience in similar situations. Precisely the lack of information that was present at the time of the COVID-19 pandemic indicates the effective strategic thinking of managers (owners) of the observed institutions who responded in a timely manner to market needs in these conditions. In doing so, they acted as a substitute for specialist health care because it was not able to provide adequate service to the required extent. Key words: managerial economics, private health care, COVID-19 pandemic, company, market structure
{"title":"Managerial Aspect of Private Health Care Institutions in the Republic of Croatia at the Time of COVID-19 Pandemic","authors":"Martina Sopta Ćorić, Ivana Trstenjak-Rajković, Uršula Kaštelan","doi":"10.3935/rsp.v29i3.1938","DOIUrl":"https://doi.org/10.3935/rsp.v29i3.1938","url":null,"abstract":"Managerial economics, with its specificity, provides a special insight into the management of private health care institutions. According to the sources of the Financial Agency (FINA) and the national classification of activities (8622 and 8610), the observed industry in the Republic of Croatia in 2020 contains 675 entities, out of which 9 are in special private hospitals (8610), and others are in specialist medical practice (8622). The effectiveness of managers in conditions of uncertainty and increased risk is reflected in the availability of information and their experience in similar situations. Precisely the lack of information that was present at the time of the COVID-19 pandemic indicates the effective strategic thinking of managers (owners) of the observed institutions who responded in a timely manner to market needs in these conditions. In doing so, they acted as a substitute for specialist health care because it was not able to provide adequate service to the required extent. Key words: managerial economics, private health care, COVID-19 pandemic, company, market structure","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47389764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We are observing certain improvements whether the main indicators are the inclusion of children preschool programs in most of the territory of the Republic of Croatia. But regional the differences are still pronounced, especially in the nursery segment, and the comparative one is also worrying picture, that is, the general level, and which requires further investments, that is, indicates the need to permanently establish a more active role states in the area of RPOO.
{"title":"Promjene u obuhvaćenosti djece programima ranog i predškolskog odgoja i obrazovanja u Hrvatskoj 2011.−2021.","authors":"Ivana Dobrotić, Teo Matković","doi":"10.3935/rsp.v29i3.1973","DOIUrl":"https://doi.org/10.3935/rsp.v29i3.1973","url":null,"abstract":"We are observing certain improvements whether the main indicators are the inclusion of children preschool programs in most of the territory of the Republic of Croatia. But regional the differences are still pronounced, especially in the nursery segment, and the comparative one is also worrying picture, that is, the general level, and which requires further investments, that is, indicates the need to permanently establish a more active role states in the area of RPOO.","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48693387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Focusing on human capital, social investments provide an answer to the social challenges facing social development in recent decades. In the context of human capital, investing in health has multiple channels of influence especially if it is present from an early age: a person will stay active longer, be more productive and contribute to the economy and society. The paper aims to gain an insight into the extent to which Croatia’s health policy is in line with the concept of social investment presented through the European Commission’s document Investing in Health, which builds on the basic document on social investment: Towards Social Investment for Growth and Cohesion. For this purpose, the analysis of strategic health policy documents and the comparative analysis of data on investments in the health system from both the Eurostat database and domestic data sources are used. There is also a detailed comparative analysis of (in) equality of access to health services in Croatia in the EU context, and of the importance of individual components of health care from the perspective of social investment. It is noticed that the Croatian health policy follows the idea of social investment described in the document Investing in Health with certain shortcomings, but there is a shift towards overcoming some shortcomings such as, for example, a serious lack of evaluation in the implementation of certain measures and programs adopted. Key words: health investment, social investments, human capital, health policy
{"title":"Koncept socijalnih investicija u zdravstvenom sustavu","authors":"Gordana Šimunković, Zdenko Babić","doi":"10.3935/rsp.v29i3.1813","DOIUrl":"https://doi.org/10.3935/rsp.v29i3.1813","url":null,"abstract":"Focusing on human capital, social investments provide an answer to the social challenges facing social development in recent decades. In the context of human capital, investing in health has multiple channels of influence especially if it is present from an early age: a person will stay active longer, be more productive and contribute to the economy and society. The paper aims to gain an insight into the extent to which Croatia’s health policy is in line with the concept of social investment presented through the European Commission’s document Investing in Health, which builds on the basic document on social investment: Towards Social Investment for Growth and Cohesion. For this purpose, the analysis of strategic health policy documents and the comparative analysis of data on investments in the health system from both the Eurostat database and domestic data sources are used. There is also a detailed comparative analysis of (in) equality of access to health services in Croatia in the EU context, and of the importance of individual components of health care from the perspective of social investment. It is noticed that the Croatian health policy follows the idea of social investment described in the document Investing in Health with certain shortcomings, but there is a shift towards overcoming some shortcomings such as, for example, a serious lack of evaluation in the implementation of certain measures and programs adopted. Key words: health investment, social investments, human capital, health policy","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43678596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The use of educational technologies to help learn and teach has evolved from computer-aided presentations to educational robots, as the Ozobot and Pepper presented in this book. Many schools and institutions worldwide are already using robots in the classroom. We are witnessing rapid technological advancements. This progress is due to the term “digitalisation”. The book is written on 238 pages with 49 B/W Illustrations. The book is composed of eleven chapters named: 1. Introduction 2. Theories of Learning 3. The Interactive Mind 4. What Makes a Robot? 5. The Robot as a Tool 6. The Robot as a Social Agent 7. Deployment Requirements 8. Applications 9. Attitudes towards Robots 10. Ethics 11. Research Methods in Educational Robotics. It has a great significance for teachers, students, and society.
{"title":"F. Alnajjar, C. Bartneck, P. Baxter, T. Belpaeme, M. Cappuccio, C. Di Dio, F. Eyssel, J. Handke, O. Mubin, M. Obaid, N. Reich-Stiebert: Robots in Education: An Introduction to High-Tech Social Agents, Intelligent Tutors, and Curricular Tools","authors":"Valentin Kuleto, Milena P. Ilić","doi":"10.3935/rsp.v29i2.1944","DOIUrl":"https://doi.org/10.3935/rsp.v29i2.1944","url":null,"abstract":"The use of educational technologies to help learn and teach has evolved from computer-aided presentations to educational robots, as the Ozobot and Pepper presented in this book. Many schools and institutions worldwide are already using robots in the classroom. We are witnessing rapid technological advancements. This progress is due to the term “digitalisation”. The book is written on 238 pages with 49 B/W Illustrations. The book is composed of eleven chapters named: 1. Introduction 2. Theories of Learning 3. The Interactive Mind 4. What Makes a Robot? 5. The Robot as a Tool 6. The Robot as a Social Agent 7. Deployment Requirements 8. Applications 9. Attitudes towards Robots 10. Ethics 11. Research Methods in Educational Robotics. It has a great significance for teachers, students, and society.","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42208353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Numerous in the publication authors clarifying the features and meaning of the informal economy and emigration to a large number of different countries.
许多作者在出版物中阐明了非正规经济和移民的特征和意义，并向大量不同的国家进行了阐述。
{"title":"Abel Polese (Ed.): Informality, Labour Mobility and Precariousness: Supplementing the State for the Invisible and the Vulnerable","authors":"P. Bejaković","doi":"10.3935/rsp.v29i2.1946","DOIUrl":"https://doi.org/10.3935/rsp.v29i2.1946","url":null,"abstract":"Numerous in the publication authors clarifying the features and meaning of the informal economy and emigration to a large number of different countries.","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46027148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Many countries, including Croatia, support households in need not only through social transfers, but also through ‘socially motivated’ reduced VAT rates for goods such as food. These measures are also useful to those who are richer, so the question arises whether it is more desirable to increase social benefits that target low-income housholds. This paper analyses distributive effects of a hypothetical reform of the Croatian system of taxation and transfers which includes: (a) abolition of socially motivated reduced VAT rates; (b) increase of generosity and the number of the users of guaranteed minimum benefit and the users of allowance for vulnerable energy buyers. The reform is designed to be virtually neutral fiscally in the sense that almost all additional VAT is spent on the increase of guaranteed minimum benefit and allowance for vulnerable energy buyers. Results of the analysis conducted by a detailed microsimulational model of taxation and transers that uses the data from EU-SILC and the Survey on household consumption show that the reform reduces poverty and inequality based on income after taxation and transfers, in spite of the increase of the regressivity of VAT and the decrease of the progressivity of the guaranted minimum benefit and allowance for vulnerable energy buyers. Key words: VAT, social benefits, microsimulations, inequalities, poverty, reform
{"title":"Distributivni učinci ukidanja »socijalno motiviranih« sniženih stopa PDV-a radi povećanja izdašnosti i obuhvata ciljanih transfera: mikrosimulacijska analiza za Hrvatsku","authors":"Ivan Rubil","doi":"10.3935/rsp.v29i2.1953","DOIUrl":"https://doi.org/10.3935/rsp.v29i2.1953","url":null,"abstract":"Many countries, including Croatia, support households in need not only through social transfers, but also through ‘socially motivated’ reduced VAT rates for goods such as food. These measures are also useful to those who are richer, so the question arises whether it is more desirable to increase social benefits that target low-income housholds. This paper analyses distributive effects of a hypothetical reform of the Croatian system of taxation and transfers which includes: (a) abolition of socially motivated reduced VAT rates; (b) increase of generosity and the number of the users of guaranteed minimum benefit and the users of allowance for vulnerable energy buyers. The reform is designed to be virtually neutral fiscally in the sense that almost all additional VAT is spent on the increase of guaranteed minimum benefit and allowance for vulnerable energy buyers. Results of the analysis conducted by a detailed microsimulational model of taxation and transers that uses the data from EU-SILC and the Survey on household consumption show that the reform reduces poverty and inequality based on income after taxation and transfers, in spite of the increase of the regressivity of VAT and the decrease of the progressivity of the guaranted minimum benefit and allowance for vulnerable energy buyers. Key words: VAT, social benefits, microsimulations, inequalities, poverty, reform","PeriodicalId":53979,"journal":{"name":"Revija Za Socijalnu Politiku","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47444190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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