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Social Security Contributions In The European Union - Similarities And Differences

Author

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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
    as

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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/69502comaniciu.pdf
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    References listed on IDEAS

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    3. Ahmed, Javed & Barber, Brad M. & Odean, Terrance, 2018. "Made poorer by choice: Worker outcomes in social security vs. private retirement accounts," Journal of Banking & Finance, Elsevier, vol. 92(C), pages 311-322.
    4. Cuesta, Jose & Olivera, Mauricio, 2014. "The impact of social security reform on the labor market: The case of Colombia," Journal of Policy Modeling, Elsevier, vol. 36(6), pages 1118-1134.
    5. Bruce, Neil & Turnovsky, Stephen J., 2013. "Social security, growth, and welfare in overlapping generations economies with or without annuities," Journal of Public Economics, Elsevier, vol. 101(C), pages 12-24.
    6. Rafal Chomik & John Piggott, 2015. "Population Ageing and Social Security in Asia," Asian Economic Policy Review, Japan Center for Economic Research, vol. 10(2), pages 199-222, July.
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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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