Mandatory Social Security As a Levy of a Tax Nature.
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F16%3AN0000013" target="_blank" >RIV/26867184:_____/16:N0000013 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Mandatory Social Security As a Levy of a Tax Nature.
Original language description
Social security contributions represent an important levy of a tax nature both from the perspective of revenues of the state budget and from the perspective of the burden of individual taxpayers. The paper aims to identify some of the relations and links between mainly macroeconomic indicators of the size of social security contributions which are designed on the basis of mutual indicators of the gross domestic product. Using general scientific methods and the correlation analysis, the relevant interactions between the examined indicators were identified in selected EU Member States in a selected period of time. In the majority of countries, a significant relation between the indicator of the compound tax quota and social security contributions was confirmed.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
New Challenges in Public Finances 2016
ISBN
978-80-225-4329-3
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
Nestránkováno
Publisher name
Ekonóm
Place of publication
Bratislava
Event location
Bratislava
Event date
Jan 1, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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