Pregled bibliografske jedinice broj: 807266
The collection of pension contributions: a comparative review of three Central European countries
The collection of pension contributions: a comparative review of three Central European countries // Ekonomska istraživanja, 28 (2015), 1; 1149-1161 doi:10.1080/1331677X.2015.1100836 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 807266 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The collection of pension contributions: a comparative review of three Central European countries
Autori
Stanovnik, Tine ; Bejaković, Predrag ; Chłoń- Domińczak, Agnieszka
Izvornik
Ekonomska istraživanja (1331-677X) 28
(2015), 1;
1149-1161
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
contribution collection systems ; contribution compliance ; covered wage bill ; pension rights ; Central Europe ; pension system
Sažetak
This article presents a comparative review of systems of collection of pension contributions in three Central European countries. he authors discuss some basic requirements for successful contribution collection and show how these three countries fare in that regard. The changing role of the social security institutions is described. The broad trend toward integrated collection systems, with an enhanced role of the tax authority is clearly discerned, although with some country-specific features. Contribution compliance is analysed for the largest group of insured persons – employees, using the indicator: covered wage bill (as percentage of GDP). The value of this indicator has mostly been decreasing in the 2000s. This is not a satisfactory development and could contribute to the deteriorating financial sustainability of public pension systems. Keywords: contribution
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Citiraj ovu publikaciju:
Časopis indeksira:
- Web of Science Core Collection (WoSCC)
- Social Science Citation Index (SSCI)
- SCI-EXP, SSCI i/ili A&HCI
- Scopus
