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Mandatory Social Security As a Lavy of a Tax Nature

ŠIROKÝ, Jan, Eva JÍLKOVÁ and Jolana SKALIČKOVÁ

Basic information

Original name

Mandatory Social Security As a Lavy of a Tax Nature

Authors

ŠIROKÝ, Jan, Eva JÍLKOVÁ and Jolana SKALIČKOVÁ

Edition

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

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50206 Finance

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

Moravian Business College Olomouc

ISBN

978-80-245-2242-5

Keywords in English

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

Abstract

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.