Social Security Contributions - Important Part of Tax Burden within the Selected European Union Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245689" target="_blank" >RIV/61989100:27510/20:10245689 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Social Security Contributions - Important Part of Tax Burden within the Selected European Union Countries
Original language description
security contributions are important fiscal policy instruments of all the European Union countries. Equally important role is played by contributions to social insurance in employment, which significantly increase labour costs. The amount of these payments varies from one Member State to another, as social insurance sector is not substantially harmonized, in contrast to indirect taxes. One of the reasons is that social security contributions show the classification characteristics of direct taxes. The aim of the paper is to evaluate the degree of dependence of the collection of social security contributions on the tax quota, the share of social security contributions as a tax payment on the tax quota and the unemployment rate in the Visegrad Four countries. The results of the analysis show a high degree of dependence of social security contributions' collection on the tax quota, or unemployment rate in the Czech Republic, Slovakia and Poland. By contrast, Hungary has only minimal dependencies on these indicators. One of the reasons is the different trend in the development of the tax quota.
Czech name
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Czech description
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Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 5th International Conference on European Integration 2020 : December 3-4, 2020, Ostrava, Czech Republic
ISBN
978-80-248-4456-5
ISSN
2571-029X
e-ISSN
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Number of pages
6
Pages from-to
491-496
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Dec 3, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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