EMPLOYMENT AND WELFARE STATE: MULTIPLE DEPENDENCIES

The subject of the article is the consideration about the dissociation of dependencies between labour taxation and the development of the welfare state. On the one hand, we are dealing with the emergence of various types of non-standard work and forms of remuneration with reduced taxation. On the other hand – with an increase in entitlement to appropriate (in terms of type and amount) social benefi ts determined on the basis of general human and social rights and various rights not related to work and employment. There is no coordination between the two sides, as evidenced by successive reforms; both in the labour market and in social security systems. They were indicated in the text and their limited eff ectiveness was assessed in reconciling the new labor market with the desired scope of the welfare state, which covers its most expensive segments today: health care, education and old age security.