Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak Republic
Guarantee of autonomy and stability of economic subjects from the government can be considered an important gauge of state security. Due to the financial, migration and energy crisis, we can observe a notable increase of social problems, which gives more importance to the policy for social security...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2024-03-01
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| Series: | Financial Internet Quarterly |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/fiqf-2024-0001 |
| _version_ | 1797246601839771648 |
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| author | Hajdúková Tatiana Lukáčiková Edita |
| author_facet | Hajdúková Tatiana Lukáčiková Edita |
| author_sort | Hajdúková Tatiana |
| collection | DOAJ |
| description | Guarantee of autonomy and stability of economic subjects from the government can be considered an important gauge of state security. Due to the financial, migration and energy crisis, we can observe a notable increase of social problems, which gives more importance to the policy for social security of the population. In this article we address the ongoing problem of an excessively high number of debts owed to the Slovak Social Insurance Agency in recent years. The social security system for trade-licence holders, its financing and the method of enforcement are briefly characterised. The development of the payment/non-payment of taxes and levies to the Social Insurance Agency is tracked against the background of legislative changes. In the conclusion, the ineffectiveness of selected legal provisions and processes of exacting taxes and social security contributions is evaluated in terms of their impact on the financial disciplines of trade-licence holders in the Slovak Republic. Severity of the deficit in money collected on social insurance poses a threat in several areas, such as providing social security to all citizens in some required quality as guaranteed by the government, or sustainability of the public finance which poses a risk for the whole economic security of the country. |
| first_indexed | 2024-04-24T19:45:24Z |
| format | Article |
| id | doaj.art-7deb4fb521c647b68b50762be9aaa349 |
| institution | Directory Open Access Journal |
| issn | 2719-3454 |
| language | English |
| last_indexed | 2024-04-24T19:45:24Z |
| publishDate | 2024-03-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Financial Internet Quarterly |
| spelling | doaj.art-7deb4fb521c647b68b50762be9aaa3492024-03-25T07:30:05ZengSciendoFinancial Internet Quarterly2719-34542024-03-0120111310.2478/fiqf-2024-0001Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak RepublicHajdúková Tatiana0Lukáčiková Edita1Academy of the Police Force in Bratislava, SlovakiaGraduate of the Academy of the Police Force in Bratislava, SlovakiaGuarantee of autonomy and stability of economic subjects from the government can be considered an important gauge of state security. Due to the financial, migration and energy crisis, we can observe a notable increase of social problems, which gives more importance to the policy for social security of the population. In this article we address the ongoing problem of an excessively high number of debts owed to the Slovak Social Insurance Agency in recent years. The social security system for trade-licence holders, its financing and the method of enforcement are briefly characterised. The development of the payment/non-payment of taxes and levies to the Social Insurance Agency is tracked against the background of legislative changes. In the conclusion, the ineffectiveness of selected legal provisions and processes of exacting taxes and social security contributions is evaluated in terms of their impact on the financial disciplines of trade-licence holders in the Slovak Republic. Severity of the deficit in money collected on social insurance poses a threat in several areas, such as providing social security to all citizens in some required quality as guaranteed by the government, or sustainability of the public finance which poses a risk for the whole economic security of the country.https://doi.org/10.2478/fiqf-2024-0001public financenot paying taxes and insurancedebtorssocial insuranceh63j28k22 |
| spellingShingle | Hajdúková Tatiana Lukáčiková Edita Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak Republic Financial Internet Quarterly public finance not paying taxes and insurance debtors social insurance h63 j28 k22 |
| title | Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak Republic |
| title_full | Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak Republic |
| title_fullStr | Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak Republic |
| title_full_unstemmed | Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak Republic |
| title_short | Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak Republic |
| title_sort | analysis of the payment discipline of trade licence holders regarding social insurance contributions in the slovak republic |
| topic | public finance not paying taxes and insurance debtors social insurance h63 j28 k22 |
| url | https://doi.org/10.2478/fiqf-2024-0001 |
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