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Mandatory Social Security As a Lavy of a Tax Nature

ŠIROKÝ, Jan, Eva JÍLKOVÁ a Jolana SKALIČKOVÁ

Základní údaje

Originální název

Mandatory Social Security As a Lavy of a Tax Nature

Autoři

ŠIROKÝ, Jan, Eva JÍLKOVÁ a Jolana SKALIČKOVÁ

Vydání

Theoretical and Practical Aspects of Public Finance 2017, od s. 66-71, 2017

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50206 Finance

Utajení

není předmětem státního či obchodního tajemství

Organizační jednotka

Moravská vysoká škola Olomouc

ISBN

978-80-245-2242-5

Klíčová slova anglicky

Social Security Contribution;Tax Quota, Inequalities;Living conditions;Correlation analysis
Změněno: 30. 4. 2021 13:31, Ing. Michaela Nováková

Anotace

V originále

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.