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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

B - Odborná kniha

CEP obor

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OECD FORD obor

50201 - Economic Theory

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

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

ISBN

978-80-7623-006-4

Počet stran knihy

116

Název nakladatele

Akademické nakladatelství CERM

Místo vydání

Brno

Kód UT WoS knihy

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