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@inproceedings{316795, author = {Široký, Jan and Jílková, Eva and Skaličková, Jolana}, booktitle = {Theoretical and Practical Aspects of Public Finance 2017}, keywords = {Social Security Contribution;Tax Quota, Inequalities;Living conditions;Correlation analysis}, language = {eng}, isbn = {978-80-245-2242-5}, pages = {66-71}, title = {Mandatory Social Security As a Lavy of a Tax Nature}, year = {2017} }
TY - JOUR ID - 316795 AU - Široký, Jan - Jílková, Eva - Skaličková, Jolana PY - 2017 TI - Mandatory Social Security As a Lavy of a Tax Nature SN - 9788024522425 KW - Social Security Contribution;Tax Quota, Inequalities;Living conditions;Correlation analysis N2 - 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 macroeconomic indicators of the size of social security contributions which are designed on the basis of mutual indicators of the gross domestic product and also to compare the size of social security contributions to selected socio-economic indicators. Using general scientific methods, the correlation analysis and the conformity of the order of economic and socio-economic indicators, the paper identifies the relevant dependencies of selected indicators on a sample of selected EU states and can serve as a starting point for further research in this area. ER -
ŠIROKÝ, Jan, Eva JÍLKOVÁ a Jolana SKALIČKOVÁ. Mandatory Social Security As a Lavy of a Tax Nature. In \textit{Theoretical and Practical Aspects of Public Finance 2017}. 2017, s.~66-71. ISBN~978-80-245-2242-5.
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