Mandatory Social Security As a Lavy 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_____%2F17%3AN0000013" target="_blank" >RIV/26867184:_____/17: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 Lavy 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 macroeconomic indicators of the size of social security contributions which are designed on the basis of mutual indicators of the gross domestic product and also to compare the size of social security contributions to selected socio-economic indicators. Using general scientific methods, the correlation analysis and the conformity of the order of economic and socio-economic indicators, the paper identifies the relevant dependencies of selected indicators on a sample of selected EU states and can serve as a starting point for further research in this area.
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
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Theoretical and Practical Aspects of Public Finance 2017
ISBN
978-80-245-2242-5
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
66-71
Publisher name
Nakladatelství Oeconomica
Place of publication
Praha
Event location
Vysoká škola ekonomická v Praze
Event date
Jan 1, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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