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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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&apos; 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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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&apos; 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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

6

Strana od-do

491-496

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

3. 12. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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