Mandatory Social Security As a Levy of a Tax Nature.

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Mandatory Social Security As a Levy of a Tax Nature.

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Mandatory Social Security As a Levy of a Tax Nature.

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

New Challenges in Public Finances 2016

ISBN

978-80-225-4329-3

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

Nestránkováno

Název nakladatele

Ekonóm

Místo vydání

Bratislava

Místo konání akce

Bratislava

Datum konání akce

1. 1. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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