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Social Security Contributions In The European Union - Similarities And Differences

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  • 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.

Suggested Citation

  • COMANICIU Carmen, 2017. "Social Security Contributions In The European Union - Similarities And Differences," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(5), pages 22-34, December.
    • Handle: RePEc:blg:reveco:v:69:y:2017:i:5:p:22-34
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/69502comaniciu.pdf
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    social contributions; social benefits; employer; employee; social security tax rates;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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