SOCIAL SECURITY CONTRIBUTIONS IN THE EUROPEAN UNION - SIMILARITIES AND DIFFERENCES

COMANICIU Carmen, Lucian Blaga University of Sibiu

Abstract:
Fiscal obligations are the main economic and financial levers, being means of sizing, means of signaling, control and regulation, means of incentives or sanctions and means of quantifying efficiency. Taking into account the background and shape features, the incidence on payers, the taxable object, the object in view, frequency of achievement, as well as, the administration mode, in most states of the world, tax obligations are represented by taxes and social contributions. Without claiming an exhaustive approach, through this article we will surprise the characteristics of social contributions in the EU Member States to highlight the main similarities and differences.

Keywords: social contributions, social benefits, employer, employee, social security tax rates

JEL Classification: M41

Volume: 69, Issue: 5

Pages: 22 - 34

Publication date: December, 2017

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/69502comaniciu.pdf

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