Izvorni znanstveni članak
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
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
Datum izdavanja:
20.12.2015.
Posjeta: 1.443 *