Trend, Development, Role and Importance of SSC in the EU

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F19%3A10242299" target="_blank" >RIV/61989100:27510/19:10242299 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Trend, Development, Role and Importance of SSC in the EU

Original language description

The monograph &quot;Trend, Development, Role and Importance of Social Security Contributions&quot; deals with social security contribution (SSC), which is from the point of view of history, a relatively young tax levy (it was first introduced in the current concept in 1868 in Bismarck Germany). The publication is divided into four chapters and follows the theoretical-application line. The first chapter classifies the SSC into a system of tax levies, defines their place in the market economy and classifies this tax levy into different tax classifications with regard to various criteria. The second chapter presents SSC in detail, refers to its mechanism, principles and features. The main and largest part of the book - the third chapter - maps the development of SSC in the countries of the current European Union. The chapter illustrates the complex evolution of SSC coordination. The text of the chapter is illustrated by extracts of the crucial directives treating the field of SSC. The chapter contains a comprehensive description of the social security contribution system in each EU member state, in the order in which countries joined the EEC, resp. EC, resp. EU. The fourth chapter is a comprehensive description of SSC in the Czech Republic. Each chapter is concluded by a summary of the results of the descriptions and further investigations in the text of chapters.

Czech name

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Czech description

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Type

B - Specialist book

CEP classification

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OECD FORD branch

50201 - Economic Theory

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2019

Confidentiality

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

ISBN

978-80-7623-006-4

Number of pages

116

Publisher name

Akademické nakladatelství CERM

Place of publication

Brno

UT code for WoS book

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