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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

European Financial and Accounting Journal

ISSN

1802-2197

e-ISSN

1805-4846

Svazek periodika

3

Číslo periodika v rámci svazku

17

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

25

Strana od-do

23-47

Kód UT WoS článku

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EID výsledku v databázi Scopus

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