|dc.description.abstract||Käesoleva magistritöö eesmärgiks on Eesti Sotsiaalkindlustusameti administreerimise säästlikkuse hindamine. Säästlikkus antud töö kontekstis tähendab toetuste administreerimist võimalikult odavalt. Töös ei hinnata teenuste kvaliteeti, vaid keskendutakse ameti administreerimiskulule üldise hinnangu andmisega, kusjuures kulude analüüsi ei teostata mikrotasanadil. Lähtuvalt sellest on töös püstitatud kaks hüpoteesi:
1) avaliku sektori sotsiaalkindlustuse institutsiooni ülalpidamine on kallis ja erasektor suudab pakkuda teenust odavamalt;
2) suurem jagatav toetuste hulk suurendab administreerimiskulusid.
Püstitatud hüpoteeside kontrollimiseks on kavandatud järgmised ülesanded:
1) teha kindlaks kui säästlik on Eesti Sotsiaalkindlustusamet (SKA) toetuste administreerimisel;
2) modelleerida Eesti sotsiaalkindlustusameti administreerimiskulu ja uurida, mis mõju omavad valitud sisendid administreerimiskulule.
Esimese hüpoteesi kontrollimiseks kasutakse töö empiirilises uurimuses sotsiaalkindlustusameti, USA sotsiaalkindlustusameti, Valga ja Tartu linna sotsiaalabiameti ning SEB pensionifondide administreerimiskulu iseloomustavate kvantitatiivsete näitajate võrdlemist ajaperioodil 2005-2010.
Teise hüpoteesi hindamiseks sotsiaalkindlustuse kontekstis on kasutatud Cobb-Douglase
kulumudelit, mis seob süsteemi administreerimiskulu tootlustasemega ja tootmistegurite hinnaga.
Töös jõuti järeldusele: Eesti sotsiaalkindlustusamet toimib efektiivselt/säästlikult võrrelduna rahvusvahelisel ja siseriiklikul tasandil valitud organisatsioonidega. Kui soovitakse SKA ümber kujundada tulevikus, siis selleks puudub majanduslik põhjendatus ja pigem tuleks rohkem investeerida e-lahendustesse ning leida võimalus ohjata pensionifonde.||en_US
|dc.description.abstract||This MA thesis is written in Estonian and is based on 71 different sources, including 11 figures and 19 tables. The length of the thesis is 80 pages.
The importance of social policy has increased fast during the last centuries, especially this century. Its main purpose is to provide secure feeling to the members of society. The benefits policy is being applied through various programs with the goal of guaranteeing an income in case a person is unable to take care of himself.
There are three main reasons why it is essential to decrease social risks. Firstly, the downfall of a person has certain collective consequences as the welfare of a person influences the whole immediate circle. Secondly, the society apprehends it as a public interest. Thirdly, the constant moving towards complexity means that an individual himself is not always able to face the social risks in different situations – the state should help the person to cope with the risks. The level of provided social security depends on the level of welfare of a certain country.
Theoreticians claim that originating from the budgetary principle, the organisations in the public sector have less motivation to be effective. The budget depends on the political interests, not on the capability of the organisation. It must be mentioned that the organisations in the public sector are not very often interested in saving budgetary resources because of insufficient control methods. If an organisation tries to be effective in material means and save funds, they have to accept a smaller budget in the forthcoming year. Meanwhile, another budget in some other organisation where no economizing has been applied, may have increased.
There are two ways to evaluate effectiveness:
1) If the result of the evaluation needs to be found out within a short period of time, it is recommended to compare the assessable organisation with some other similar organisations.
2) If the result of the evaluation needs to be found out within a longer period of time, it is recommended to compare the results of the same organisation during a longer period; in other words, to evaluate the activity of an organisation based on different criteria from five years ago, today and in five years.
The goal of the MA is to examine what the cost of the administration of the Estonian pension plan actually is and whether it is expensive or cheap compared to some other countries and also to analyze the effectiveness of the institution. The author has compared the following parts of the budgets of social security institutions of OECD countries, The Estonian Social Insurance Board (SIB), Valga Social Assistance Department (VSAD), Tartu Social Assistance Department (TSAD) and SEB pension funds in the years 2005 – 2010: the percentage of the administration costs in the budget, one taxpayers´ participation in administration costs and the administration costs per applicant.
Collating the administration costs of the institutions in the years 2005 – 2010, it appeared that by the year 2010 the percentage of SIB had decreased from 1,5% to 0,5%, in VSAD the percentage had remained fairly by 11% - 14%. By administrating the pensions in OECD countries, the indicator in 1994 was 3,12% on the average. The administration costs of the Social Insurance Board in the USA in the year 2010 were 1,7%.
To maintain the institution, one taxpayer paid 239 kroons onto the budget of the SIB in 2010, which was less than a taxpayer paid in Valga - 417 kroons. When using the data of the SSA (Social Security Administration) from the year 2010, a taxpayer in the USA contributed 996 kroons to maintain the institution.
In the year 2010 the administration cost per applicant in the SIB was 172 kroons and in VSAD it was 117 kroons. This indicator differs due to the peculiarity of the work – the applicant will be taken into account more than once as he has to prove his need for getting the support every month. In the year 2010, the administration cost per applicant in the USA was 2613 kroons, significantly higher than the equivalent indicator in the SIB.
With the help of the same indicators as mentioned before, the author planned to compare the administration costs with the private pension funds in Estonia. It became evident that the only comparable indicator was the contribution made by a taxpayer to
maintain the institution or fund. These indicators were equal – 234 kroons in the SIB, 265 kroons in the conservative pension fund of SEB and 281 kroons in the progressive fund of SEB. As the pension funds in Estonia have just started their activities, we can expect that in future this cost will increase and can supposedly be around 2000 kroons on average per person per year. The administration of the private pension funds is not cheaper than the administration of the state pension funds.
On the basis of the research made, it can be stated that the administration cost of the SIB is competitive both on the world and internal scales. To find out administration costs, the author has compiled a linear regression model. It appeared that if one applicant accrues, administration costs will increase. As all applicants are related to the services, which in turn is related to the personnel, the author noticed by observing the SIB personnel costs that the average salary in the SIB is lower than the average salary of a civil cervant. In the future it would be reasonable to reduce personnel costs by reducing the number of employees. This can be possible only in case appropriate solutions in e-services have been developed so that people do not have to go to the bureau themselves.
It became evident that if benefits rise, the operating costs will also rise. By adding one kroon to the benefit, the operating cost will increase by 0,7 cents. If one applicant is added, the administration costs will increase by 22 kroons. It can be concluded that the administration costs increase simultaneously with the increase of the distribution capacity of benefits and the number of applicants.
When analyzing the most important economic costs, the author makes a proposition:
1) The SIB offices are mainly located in its own buildings and partially in rented buildings. Analyzing the possibility of transferring all activities to rented surfaces, the author came to a conclusion that there would be no significant retrenchment when using this opportunity. If the restoration costs could be taken into consideration, it would be possible to save 4 million kroons, but as the public sector usually does not support it, there would be no real saving in the operating budget.
2) As the IT costs are very low in the budget, it is not possible to develop modern e-services. The author suggests increasing these costs and thereby develop a web-based system for serving applicants. Estimated development costs would be
10 million kroons and the estimated annual maintenance costs would be 0,6 million kroons.
In conclusion it can be said that the Estonian Social Insurance Board is working effectively compared to some other adequate indicators of OECD countries, Valga Social Assistance Department, Tartu Social Assistance Department and the Estonian private pension funds. Therefore, no considerable changes need to be undertaken. The author recommends to invest in e-solutions and consider using rented surfaces.||