D
2017
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
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
Keywords in English
Social Security Contribution;Tax Quota, Inequalities;Living conditions;Correlation analysis
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.
Displayed: 14/11/2024 18:09