Social Security Contributions and Corporate Financing Decisions: Evidence from China’s Social Insurance Law

2019 ◽  
Author(s):  
Guanchun Liu ◽  
Yuanyuan Liu
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Corporate Financing ◽  
Insurance Law ◽  
Financing Decisions ◽  
Social Security Contributions

Social insurance law and corporate financing decisions in China

2021 ◽  
Vol 190 ◽  
pp. 816-837
Author(s):  
Guanchun Liu ◽  
Yuanyuan Liu ◽  
Chengsi Zhang ◽  
Yueteng Zhu
Keyword(s):  
Social Insurance ◽  
Corporate Financing ◽  
Insurance Law ◽  
Financing Decisions

scholarly journals Directions For Reconstruction of the Tax System in Poland – a Growth‑Enhancing Proposal

2021 ◽  
pp. 75-109
Author(s):  
Jakub Karnowski ◽  
Andrzej Rzońca
Keyword(s):  
Economic Growth ◽  
Social Security ◽  
National Health ◽  
Local Governments ◽  
Social Insurance ◽  
Review Of The Literature ◽  
Tax System ◽  
Social Security Contributions ◽  
Health Fund ◽  
Different Types

The paper aims to present directions for the growth‑enhancing reconstruction of the tax system in Poland. It presents a diagnosis of the main strengths and weaknesses of that system. Based on this diagnosis and a review of the literature, the authors propose a package of recommendations whose introduction would be conducive to economic growth. The recommendations include: shifting the burden of taxation from income, in particular low labour income, to consumption; exempting low earners from a part of social security contributions; the introduction of the possibility for local governments to increase the PIT‑free allowance above the centrally set base amount; the unification of the basis for the PIT, National Health Fund and Social Insurance Institution contributions; the elimination of differences in contributions for different types of contracts on the basis of which work is performed; the extension of one‑off amortisation to all machine investments; and the elimination of sectoral taxes.

SUPPLEMENTARY PARENTAL BENEFIT – THE MUM 4 + PROGRAMME – EXPECTATIONS AND REALITY

2021 ◽  
Vol specjalny (XXI) ◽  
pp. 487-496
Author(s):  
Ewelina Kumor-Jezierska
Keyword(s):  
Social Security ◽  
Old Age ◽  
Social Insurance ◽  
Insurance Fund ◽  
State Budget ◽  
Social Security Contributions ◽  
Monetary Benefit ◽  
Social Insurance Fund ◽  
The Right ◽  
Legal Sense

In this article the regulations of the act on parental supplementary benefit of January 30, 2019 are thoroughly analysed. Supplementary parental benefit is granted to a person who gave birth to and raised or only raised at least four children and did not acquire the right to a pension or a pension paid to this person by the pension authority is smaller than the lowest pension. One is entitled to the benefit mentioned herein only in the case of not having means of subsistence because of not pursuing or discontinuing employment as a result of raising minimum four children. Supplementary parental benefit is in no way related to making social security contributions, it is a benefit financed by the state budget, which in a supplementary or substitutional way is linked to old age. In the legal sense, it is not a pension, but a special non-contributory monetary benefit of discretionary nature, which is granted only on request of the person of interest based on the administrative decision of the president of the Polish Social Insurance Institution (ZUS) or the Agricultural Social Insurance Fund (KRUS).

DETERMINANTS CHARACTERIZING WORK IN SPECIAL CONDITIONS

2018 ◽  
Vol 1 (XVIII) ◽  
pp. 367-377
Author(s):  
Katarzyna Szlachta-Kisiel
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Indirect Evidence ◽  
Current Position ◽  
Retirement Pension ◽  
Insurance Law ◽  
The Right

The situation of the applicant applying for a retirement pension for work in a special conditions while not possessing the required work certificate confirming such a circumstance raises numerous interpretative doubts for each party to the proceedings. Determining whether a job is or is not a job in special conditions based on indirect evidence is a very common challenge which the Labor and Social Security Courts currently have to face. In this study I have characterized the premises whose combined existence allow for the assumption that a given work can be considered as performed in special conditions. On the basis of legal acts, the current position of doctrine and judicature, as well as taking into account the specificity of social insurance law norms, I indicate determinants characteristic for work in special conditions, the determination of which is crucial for the applicant’s acquisition of the right to retirement.

scholarly journals Konstytucyjne podstawy prawa ubezpieczeń społecznych

2019 ◽  
Vol 16 (3) ◽  
pp. 7-20
Author(s):  
Krzysztof Ślebzak
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Insurance Law ◽  
The Subject ◽  
The Republic

The subject of this paper is related to the legal bases of social insurance law in the light of the 1997 Constitution of the Republic of Poland. The considerations undertaken herein indicate that although the Polish Constitution gave expression to the idea of social security, it seems that only on this foundation is the existence of the constitutional bases for distinguishing social insurance or social security law reasonable.

scholarly journals Problem odpowiedzialności członków zarządu spółki kapitałowej za zobowiązania z tytułu składek na ubezpieczenie społeczne powstałe w czasie trwania postępowania z możliwością zawarcia układu

2020 ◽  
Vol 29 (1) ◽  
pp. 11
Author(s):  
Rafał Adamus
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Good Time ◽  
Board Members ◽  
Management Board ◽  
Social Security Contributions

<div><p>The study is devoted to the problem of management board members’ liability for social insurance contributions arising during the course of proceedings with the option of concluding an arrangement based on the provisions of both the Bankruptcy and Reorganization Law and the Restructuring Law. It defends the view that a member of the management board is not responsible for liabilities under social security contributions arising during the course of proceedings with the option of concluding an arrangement, initiated in good time, conducted on the basis of the provisions of the Bankruptcy and Reorganization Law as well as on the provisions of the Restructuring Law.</p></div>

scholarly journals Dyferencjacja części płacy przeznaczanej na składki ubezpieczeń społecznych

2019 ◽  
Vol 117 ◽  
pp. 61-78
Author(s):  
Radosław Pacud
Keyword(s):  
Social Security ◽  
Interest Rates ◽  
Social Insurance ◽  
Economic Effects ◽  
Total Employment ◽  
Insurance Law ◽  
Legal Norms ◽  
Social Contributions ◽  
The One

DIFFERENTIATION OF THE PART OF WAGES ALLOCATED TO SOCIAL SECURITY CONTRIBUTIONSThe article is concerned with the legal conditions and economic effects of the behaviour of the addressees of the law which leads to the determination of different proportions of social contributions to the total employment wage. The conducted research points to the differences between the normative interest rates of social insurance contributions and the real part of wages set aside for social insurance contributions. The differentiation of the part of the wage earmarked for contributions is, on the one hand, the result of the implementation of legal norms and, on the other hand, the consequence of the decisions of the insured persons, which together should be the subject of legal assessment and the basis for choosing the optimal policy directions of social insurance law. The findings also have wider implications — the principle of differentiation in social security law has so far been only applied to the differentiation of the entitlement to benefits, but it should also be applied to the different contribution obligations.

scholarly journals Do the Social Insurance Contributions Payable in Poland Constitute a Tax?

2019 ◽  
pp. 595-604
Author(s):  
Jacek Wantoch-Rekowski
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Social Security Contributions ◽  
Economic Level ◽  
The Social

Among the enforced public levies in Poland, taxes and social security contributions are certainly the ones of the greatest significance. There are major similarities between them, however differences are also noticeable. On the economic level, contributions are even referred to as an “exceptional tax”. The aim of the study is to determine – on the legal level – whether it is reasonable to consider the contributions payable in Poland a tax.

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