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Comparison of the European Union Member States in the Field of Social Insurance in the Period 2007–2019

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F23%3A43906911" target="_blank" >RIV/60076658:12510/23:43906911 - isvavai.cz</a>

  • Result on the web

    <a href="https://efaj.vse.cz/pdfs/efa/2022/03/05.pdf" target="_blank" >https://efaj.vse.cz/pdfs/efa/2022/03/05.pdf</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.18267/j.efaj.274" target="_blank" >10.18267/j.efaj.274</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Comparison of the European Union Member States in the Field of Social Insurance in the Period 2007–2019

  • Original language description

    The article aims to compare the Member States of the European Union in the field of social insurance over the selected period. In this context, it is necessary to identify the trend of changes in the period 2007–2019. The article answers two questions. First, whether there is a growth in the share of social insurance in the tax systems or not. The second question concerns the approximation of the Member States in the field of social insurance. The Eurostat database is a source of indicators that represent social insurance in the tax system of the individual Member States of the European Union. We used Ward’s method of cluster analysis to evaluate the annual results. Three indicators are subject to cluster analysis. The result of our work comprises four groups of the Member States of the European Union. Each group consists of similar states. Our results confirm that the country’s historical position and traditions influence the established social insurance system. The European Union law ensures social security coordination. It mainly affects migrants.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2023

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    European Financial and Accounting Journal

  • ISSN

    1802-2197

  • e-ISSN

    1805-4846

  • Volume of the periodical

    3

  • Issue of the periodical within the volume

    17

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    25

  • Pages from-to

    23-47

  • UT code for WoS article

  • EID of the result in the Scopus database