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Rücklagen in der gesetzlichen Sozialversicherung: Zweckbindung und sachgerechte Bemessung

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  • Fichte, Damian

Abstract

Die bestehenden gesetzlichen Vorgaben zur Rücklagenbildung in der Sozialversicherung sind unsystematisch und unzureichend. Die Bundesregierung bzw. der Gesetzgeber ist daher aufgefordert, die geltenden Regelungen grundlegend zu verbessern und zu systematisieren. Die hier vorgelegte Untersuchung soll einige Überlegungen zur sachgerechten Ausgestaltung der Rücklagen in der Sozialversicherung und einen diesbezüglichen Diskussionsbeitrag liefern. Gleichwohl müssen die hier skizzierten Ergebnisse zur konkreten Höhe der möglichen Sollwerte für die Rücklage noch vertiefend untersucht werden.

Suggested Citation

  • Fichte, Damian, 2012. "Rücklagen in der gesetzlichen Sozialversicherung: Zweckbindung und sachgerechte Bemessung," KBI-Sonderinformationen (2005-2012) 65, Karl-Bräuer-Institut des Bundes der Steuerzahler e.V. (KBI).
    • Handle: RePEc:zbw:kbison:65
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    1. Damian Fichte, 2014. "Notwendigkeit und Ausgestaltung von Rücklagen in der Sozialen Pflegeversicherung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 83(4), pages 43-55.

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