Tóm tắt Luận án Management of social insurance collection in Vietnam

Nội dung tài liệu: Tóm tắt Luận án Management of social insurance collection in Vietnam

1. MINISTRY OF EDUCATION AND TRAINING MINISTRY OF FINANCE ACADEMY OF FINANCE PHAM MINH VIET MANAGEMENT OF SOCIAL INSURANCE COLLECTION IN VIETNAM MAJOR: FINANCE – BANKING ID: 9.34.02.01 SUMMARY OF DOCTORAL THESIS HA NOI - 2019
2. THE THESIS WAS COMPLETED AT ACADEMY OF FINANCE Supervisor: Associate Professor, Doctor Hoang Manh Cu Reviewer 1: Reviewer 2: Reviewer 3: The thesis was defended before Academy of Finance Thesis Committee At: 2019 Find more about the thesis from: - National library - Academy of Finance library
3. LIST OF THE AUTHOR’S WORKS RELATED TO THE THESIS 1. Pham Minh Viet (2018), “Experience from a number of countries on management of social insurance collection and lessons for Vietnam”, Journal of Fiance - Accounting Studies, issue 01, pg.53-56. 2. Pham Minh Viet (2018), “Enhancing the revenue for social insurance in the context of Industrial Revolution 4.0”, Journal of Commerce, issue14, pg.376-381. 3. Pham Minh Viet (2019), “Current situation on compulsory social insurance collection and a number of solutions” Journal of Fiance - Accounting Studies, issue 01, pg.66-69.
4. 1 INTRODUCTION 1. Rationale Social insurance is the single most important social policy in each country's social security system. Social insurance contributes to social security, ensures citizens’ comfortable lives, as well as promotes social justice and economic growth. This is one of the most important items in the social policy agenda that our Party and State have paid special attention to in recent years. The social insurance policy in our country had an early history, originating from the Government’s issuance of Decree No. 12 / CP on January 26, 1995 on the promulgation of social insurance regulations and Decree No. 19 / CP on February 16, 1995 on the establishment of Vietnam Social Security which marks a reform of the social insurance system. The social insurance fund is now independent of the State budget, operating under the contribution- benefit sharing principle, i.e. more contribution from participants means a larger fund. This is a prerequisite to ensure legal rights and benefits for employees. Over the past years, the social insurance collection policy has been supplemented and amended on various aspects including participants, methods and processes of social insurance collection, especially after Social Insurance Law came into effect on January 1, 2007. The Party and the State showed even greater interest in the social insurance policy at the 7th Convention, wherein the 12th Central Executive Committee of the Communist Party of Vietnam discussed and made various adjustments to the Bill of social insurance policy reform and agreed unanimously on the issuance of Resolution No. 28-NQ / TW on May 23, 2018 on reforming social insurance policies. There is growing practical evidence in recent years that show remarkable achievements have been accomplished in social insurance policies as well as the management and implementation of these policies, synonymous with the development of the national social security system in general and the social insurance system in particular. With the leading role of the State, the participation of employees and employers, the Social Insurance Fund has become the largest welfare
5. 2 fund, operating on the principle of contribution - benefit sharing. Revenue source for social insurance fund is growing exponentially while social insurance coverage in accordance with the law and the number of participants are both increasingly expanded. According to Vietnam Social Insurance, as of 2017, the total number of people participating in social insurance is about 13.9 million (of which: 13.6 million are compulsory social insurance participants and 0.3 million are voluntary social insurance participants), an increase of more than 2 , 3 times over the period from the effective date of Social Insurance Law No. 71/2006 / QH11. Social insurance collection management is one of the most important and difficult tasks of the social insurance industry. The overall coverage is still limited compared to other countries in the region; the risk of budget imbalance attached to the Social insurance fund is still inherent in the medium and long term; social insurance schemes lack diversity and flexibility which make them less attractive to potential participants; paperwork and procedures are yet to be streamlined to accommodate businesses and employees. There are widespread reports of employees taking advantage of social insurance loopholes to seek undue insurance benefits, causing loss to the social insurance fund while a high number of businesses are behind on social insurance premium payment or attempt to evade payment. In addition, the current low growth rate of social insurance revenue is incommensurate with the potential. According to 2017’s statistics, social insurance coverage accounted for just nearly 29% of the workforce in the age group eligible for social insurance while over 70% are not covered. Currently more than 300,000 businesses are operating without offering social insurance to employees. With a view to overcoming the aforementioned limitations, and in order to expand and diversify the social insurance revenue sources, sustainably develop the social insurance fund, it is of paramount importance to have pragmatic and effective measures in the coming period. Keeping those issues in mind, the author’s research topic "Management of social insurance collection in Vietnam" is highly relevant and necessary in today’s context.
6. 3 2. The purpose and research questions of the thesis 2.1. The purpose of the thesis Based on relevant theoretical framework and empirical evidence, the thesis proposes solutions to strengthen the management of compulsory social insurance collection in Vietnam. 2.2. Research questions of the thesis Question 1. What are the major components of theoretical framework underlying social insurance collection management? Question 2. What factors affect the management of social insurance collection? What are the criteria for evaluating social insurance collection management? Question 3. What lessons can be learned from social insurance collection management in Vietnam and some other countries? Question 4. What are current situation and limitations of social insurance collection management in Vietnam? What are the causes of those limitations? Question 5. What are the solutions and future directions for strengthening the management of social insurance collection in Vietnam in the future? To answer the above questions, the author shall attempt to: synthesize and systematize underlying theories on social insurance collection management; influencing factors and criteria for evaluating social insurance collection management; review research on experience in managing and implementing social insurance policies in a number of countries around the world to draw lessons for Vietnam; assess the current situation in social insurance collection management in Vietnam as well as apply appropriate research methods to assess the results, limitations and causes. Based on the limitations and causes of the drawbacks, we shall outline suitable solutions to enhance the management of social insurance collection in Vietnam by 2025 and in the following years. 3. Research subject and scope - Research subjects: The thesis focuses on theoretical and practical
7. 4 issues on the management of compulsory social insurance collection in Vietnam. - Research scope: + Research content: This is a research project on compulsory social insurance collection management in Vietnam and does not involve issues related to health insurance, voluntary social insurance, unemployment insurance and fund growth investment activities. The thesis addresses the issues from the perspective of a social insurance agency. +Research location: Compulsory social insurance collection management activities in Vietnam. + Research duration: The thesis focuses on the period between 2007 and 2017 and offers recommendations for the upcoming period to the year 2025 and the following years. 4. Research methodology The thesis draws upon dialectical and historical materialism to clarify and systematize in depth the theoretical framework that underlies the management of social insurance collection. To solve the problems raised in the research questions, the author uses a combination of qualitative and quantitative research methods, more specifically: 4.1. Review of relevant literature The author synthesizes and evaluates scientific domestic and foreign research works pertinent to the thesis topic to recapitulate the successes, the remaining challenges to find gaps in the research as well as to present new evidence not provided in previous studies to show conclusively this is an original piece of research. 4.2. Data collection and data processing methods The thesis uses both qualitative and quantitative research methods. The research data are collected through both secondary and primary sources. The author presented the collected data in tabular form and used SPSS 20.0 software (Statistical Package for the Social Sciences) to synthesize. , analyze, compare, and evaluate the data for this study.
8. 5 5. Contributions of the thesis The thesis has made new theoretical and practical contributions to the current body of research, as follows: First, the thesis provides a systematic overview of social insurance, social insurance fund and management of social insurance collection, including issues such as: ensuring proper, full and timely collection; minimizing outstanding social insurance debts; ensuring equity for social insurance participants; Second, the thesis identifies the factors that affect the management of social insurance collection, with detailed explanation and clarification for each factor; Third, the thesis identifies criteria to assess the coverage level, the level of compliance with social insurance law, and the effectiveness of social insurance collection management activities; Fourth, the thesis uses theoretical framework and practical evident to analyze and evaluate the situation of social insurance collection management in Vietnam; Fifth, the thesis proposes a number of solutions to enhance the management of social insurance collection in Vietnam. 6. The structure of the thesis In addition to the introduction, conclusion, list of references, appendices, etc., the thesis is divided into 4 chapters, as follows: Chapter 1: Overview of current literature Chapter 2: Theoretical framework for social insurance collection management Chapter 3: Current situation of social insurance collection management in Vietnam Chapter 4: Measures to strengthen the management of social insurance collection in Vietnam
9. 6 CHAPTER 1. OVERVIEW OF CURRENT RESEARCH The management of social insurance collection is of particular importance in the social insurance system, which is crucial to its very existence. Studies by various domestic and foreign authors have addressed the issue of social insurance in general and the management of social insurance collection in particular. However, further attention should be paid to the application of those practices in Vietnam. By reviewing these studies, the author managed to establish a theoretical framework, set apart the issues which have been thoroughly investigated and those that need to be further studied. The following are some of the research works which serve to inform our current research topic: 1.1. Overview of research projects related to social insurance collection management 1.1.1. Studies on the management of social insurance participants - Pham Dinh Thanh (2016) ministerial-level research project (Vietnam Social Security): "Solutions to manage and develop social insurance participant base in businesses located in Hanoi city"; - Bui Sy Loi (2016) ministerial-level research project (Vietnam Social Security):“Measures to implement compulsory social insurance for employees working under labor contracts with a term from 1 full month to less than 3 months in accordance with social insurance law of 2014”; - Nguyen Bich Ngoc (2011) Institute level research project (Institute of Labor and Social Affairs): “Forecasting the potential for encouraging participation in the insurance system: compulsory social insurance, voluntary social insurance and unemployment insurance”; - Ghost. Belinda S. Mandigma (2016): “Determinants of Social Insurance Coverage in the Philippines”; - ILO International Labor Organization (2013): "Innovations in extending social insurance coverage to independent workers: Experiences from Brazil, Cape Verde, Colombia, Costa Rica, Ecuador, Philippines, France and Uruguay". - Rebecca Holmes and Lucy Scott (2016): "Extending social insurance to informal workers".
10. 7 1.1.2. Studies on determinants of social insurance contributions - Pham Truong Giang (2010) doctoral thesis: "Improving the mechanism of social insurance collection in Vietnam"; - Hoang Minh Tuan (2018) doctoral thesis: "Factors influencing the state management of social insurance in Vietnam"; - Pham Dinh Thanh (2018): "The upper limit of the monthly salary as a determinant for premium calculation of social insurance: a theoretical & practical perspective"; - Duong Xuan Trieu (2011) research project: "Overhauling the procedures for recall, issuance and management of social insurance books and health insurance cards"; - Louis D. Enoff and Roddy McKinnon (2011): "Social Security Contribution Collection and Compliance: Improving Governance to Extend Social Protection"; - Ben Braham Mehdi (2016): "Pension Systems Contribution Determinants: a Cross Sectional Analysis on Tunisia". 1.1.3. Studies on the organization of social insurance collection activities - Nguyen Thi Hao (2014) PhD thesis: "Financial security for Vietnam Social Insurance"; - Nguyen Trong Than (2014) ministerial-level research project: "Solutions for preserving and expanding the social insurance fund in Vietnam"; - Tran Thi Thuy Nga (2014) ministerial-level project: "Solutions to ensure long-term balance of retirement and survivorship fund"; - Tran Minh Thang (2018) doctoral thesis: "Management of unemployment insurance fund in Vietnam"; - Nguyen Manh Tuan "Establishing a monitoring system and evaluation criteria for the sustainable development of the Social Insurance Sector in the 2013-2015 period and the direction for the 2016-2020 period ". - Pham Thi Lan Phuong (2015) doctoral thesis: "Research and development of voluntary social insurance for employees in Vinh Phuc province" - ILO (2010): "Governance of Social Security Systems: a Guide for Board Members in Africa"; - Marcelo, B., & Guillermo, C. (2014): "Work and tax evasion incentive effects of social insurance programs: Evidence from an employment-based benefit extension".