التقييم المالي والإداري والقانوني لتطبيق قانون التقاعد في فلسطين
زاهي اسعد ذيب ابن علي
Zahi Asad Deeb Ben Ali
The importance of this study stems from the role that pension systems play on both social and economical levels. Pensions provide societies with great welfare which has a positive impact on improving work conditions and on protecting workers from employment risks. Pensions also help reduce high costs resulting from social problems caused by poverty. This study aims to explore the current situation of pension systems applied in the Palestenian territories and to specify financial, managerial and legal obstacles in the face of applying a pension system. Moreover, it aims at specifying suitable conditions and mechanisms to create an independent establishment that manages pension assests and their investments. This study includes a discussion of different theoratical aspects related to managing pension systems and comparing their application with Accounting standards and patterns applied in neighboring countries. Data for this study was collected through two questionnaires. The first one included (48) statements covering four domains related to differnt aspects of a pension system which are financial, legal, and managerial obstacles, the fourth domain is related to the mechanisms and conditions of creating an independent establishment for pension and social security. The second questionnare included (32) statements covering two domains Where the first domain works on measuring the level of satisfaction of the employee in the public sector about pension laws applied now. The second domain works on determining the range of desire and acceptance of the public sector employee to apply the general law of pension. The sample of the study included (199) employees who work in diffrent public institutions of the Palestenian Authority. Data was collected during the period between January 2006 and September 2006. .Five hypotheses were tested during this study as covered in chapter four.. Analysis was done using SPSS software. In addition to testing hypothesis, some descriptive statistics were used such as: frequency, percentage, mean, regression analysis, and standard deviation, and analytical statistics such as the Coefficient of Variation, T- test and One-Sample Statistics. The study concluded with important results. It has become apparent that there are two types of pension funds applied in the govermental sector. These funds have no direct effect on the local financial market. There are dificulties in funding a pension establishment on the short run becuase it depends on pay-as-you go or funded plans. systems (unfunded pension plans) not on prepaid The study concluded that the future of these systems is not encouraging becuase such systems are limited to govermental entities that are totally controlled by the goverment. This study concluded the importance of changing to funded pension plans unifying the current pension systems, nominating part of the foreign grants to funding a pension establishment in the short run, stopping govermental intervention in the operation of the current system, chosing aqualified administrators to manage and invest pension assets, and enforcing pension plans on both public and private sectors. These are important pre-requisites needed to create an independent establishment for pensions. the current pension plans. Employees currently participating in .The study also measured the perceptions of public employees relevant to to governmental pension plans are not satisfied and look forward to applying a general pension law and creating an independent establishment that manages pension assets as soon as possiple. This study recommends that the success of pension systems requires moving to independent bodies other than the government to control assets and investments of funds. Making pension participation compulsory, applying a general pension law, encouraging private sector establishments and civil society organizations to participate and cover all of their employees. In addition to changing the Palestinian tax code to provide incentives that encourage the participation of these private institutions in the fund. It is also advisable to accelerate the process of applying a general pension law and to benefit from other regional well established patterns and laws by applying them – with modification – gradually while keeping previous. systems in place for workers who are over (45) years, as stated in material (115) from the general law of pension. What is mentioned in this material agrees with material (27) from the same law which is related to right of pension and stating the compulsory age of pension as (60) years under acondition of serving (15) years accepted for pension.
المحاسبة والضرائب , Accounting & Taxation