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https://doi.org/10.1080/1331677X.2015.1100836

The collection of pension contributions: a comparative review of three Central European countries

Tine Stanovnik
Predrag Bejaković
Agnieszka Chłoń-Domińczak


Puni tekst: engleski pdf 380 Kb

str. 1149-1161

preuzimanja: 667

citiraj


Sažetak

This article presents a comparative review of systems of collection of pension contributions in three Central European countries. We 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.

Ključne riječi

contribution collection systems; contribution compliance; covered wage bill; pension rights; Central Europe; pension system

Hrčak ID:

171626

URI

https://hrcak.srce.hr/171626

Datum izdavanja:

20.12.2015.

Posjeta: 1.066 *