Finansowe problemy ubezpieczeń społecznych w krajach kapitalistycznych
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The article tackles theoretical and practical aspects of social security in capitalist countries. It also shows sources of its financing (employee fees, contributions of employers, and subsidies from the state budget). From the theoretical point of view, expenditure of a capitalist State on social (welfare) purposes is a part of total outlays on reproduction of labour, and it reflects the social function of a State, i.e. it is an objective necessity at a given stage of development. In turn, from the practical (financial) point of view, expenditure is made directly from the funds of the above mentioned social security or on the basis of socio-welfare programmes. The sources of funds and their allocation have been presented on the examples of the United States and the Federal Republic of Germany.