THE ANALYSIS OF STATE SOCIAL ASSISTANCE PROGRAM OF MATERNITY AND PARENTAL LEAVE – A CASE STUDY OF SERBIA

Sa？etak From the fiscal point of view, there are two major social assistance programs in Serbia. We have decided to analyze the one concerning maternity and parental leave. The program is discussed from the angle of targeting, inclusion errors (assistance is received by non-entitled ones) and exclusion (help is not received by those who are eligible) in order to assess its coverage and adequacy, as well as comparability with similar programs in the group of selected EU countries. Although the analysis is also focused on the program’s usefulness for individuals it is meant to, its evaluation and suggestions for possible improvements do not include the study of other relevant elements (parental allowance, child allowance, etc.) which have broad social implications and are important for understanding the overall financial support that the state gives to families with children