Compulsory Social Contributions In Different Countries Not Members Of The European Union

Marinel Nedeluţ (), Grigorie Lăcriţa and Dragoş Mihai Ungureanu ()
Additional contact information
Marinel Nedeluţ: ANAF Ilfov, Romania
Grigorie Lăcriţa: ANAF Dolj, Romania
Dragoş Mihai Ungureanu: Academy of Economic Studies Bucharest, Romania

Annals of the University of Petrosani, Economics, 2010, vol. 10, issue 4, 233-242

Abstract: A proper understanding of the "details" of the pension system in our country can only be known if the essential, defining characteristics of pension systems in European Union countries and most developed countries in the world. Among the defining elements of any pension scheme among the most important are (a) the share of social contributions and (2) tax base. In the present social security contributions will be applied in the following countries are not EU Member States: Albania, Bosnia-Herzegovina, Croatia, Iceland, Macedonia, Moldova, Norway, Russia, Serbia, Montenegro, Turkey, Ukraine, Japan, United States of America. For a better comparison and social security contributions are presented in Romania. In the vast majority of these countries (a) base contributions is the gross income, (2) are used to calculate the progressive contribution rates for retirement, particularly in most developed countries, (3) pension contribution is supported both by the employee (employee) and employer, almost equally.

Keywords: pensions, pension scheme contributions, compulsory social contributions, pension contributions, share; progressive taxation, the flat tax, the tax base, taxable matter, the taxpayer, the basic salary, gross income (search for similar items in EconPapers)
JEL-codes: G00 G23 (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://upet.ro/annals/economics/pdf/2010/20100423.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:10:y:2010:i:4:p:233-242

Access Statistics for this article

More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania
Bibliographic data for series maintained by Imola Driga ().