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Comparison of the European Union Member States in the Field of Social Insurance in the Period 2007-2019

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  • Jarmila Rybová
  • Iveta Sekničková

Abstract

The article aims to compare the Member States of the European Union in the field of social insurance over the selected period. In this context, it is necessary to identify the trend of changes in the period 2007-2019. The article answers two questions. First, whether there is a growth in the share of social insurance in the tax systems or not. The second question concerns the approximation of the Member States in the field of social insurance. The Eurostat database is a source of indicators that represent social insurance in the tax system of the individual Member States of the European Union. We used Ward's method of cluster analysis to evaluate the annual results. Three indicators are subject to cluster analysis. The result of our work comprises four groups of the Member States of the European Union. Each group consists of similar states. Our results confirm that the country's historical position and traditions influence the established social insurance system. The European Union law ensures social security coordination. It mainly affects migrants.

Suggested Citation

  • Jarmila Rybová & Iveta Sekničková, 2022. "Comparison of the European Union Member States in the Field of Social Insurance in the Period 2007-2019," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(3), pages 23-47.
    • Handle: RePEc:prg:jnlefa:v:2022:y:2022:i:3:id:274:p:23-47
    DOI: 10.18267/j.efaj.274
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    References listed on IDEAS

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    1. Kees Goudswaard & Koen Caminada, 2015. "Social security contributions: Economic and public finance considerations," International Social Security Review, John Wiley & Sons, vol. 68(4), pages 25-45, October.
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    More about this item

    Keywords

    Social Insurance; Tax System; European Union;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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