COMPULSORY SOCIAL CONTRIBUTIONS IN DIFFERENT COUNTRIES NOT MEMBERS OF THE EUROPEAN UNION

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 mo...

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Bibliographic Details
Published in:Annals of the University of Petroşani. Economics 2010-01, Vol.X (4), p.233-242
Main Authors: MARINEL NEDELUŢ, GRIGORIE LĂCRIŢA, DRAGOŞ MIHAI UNGUREANU
Format: Article
Language:English
Subjects:
compulsory social contributions
gross income
pension contributions
pension scheme contributions
pensions
progressive taxation
share
taxable matter
the basic salary
the flat tax
the tax base
the taxpayer
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Summary: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.
ISSN:1582-5949