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Fiscal and Accounting Aspects Concerning Social Liabilities


  • Paliu-Popa, Lucia


Considering that both financial units and their employees contribute to establishing some funds of national importance for the social security, the purpose of this paper is to make a presentation of the contributions paid by employees and employers in 2007 and 2008, specifying the corresponding quotas and their evolution, as well as how they are pointed out in accounting.

Suggested Citation

  • Paliu-Popa, Lucia, 2008. "Fiscal and Accounting Aspects Concerning Social Liabilities," MPRA Paper 12191, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:12191

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    social liabilities; fiscal and accounting aspects;

    JEL classification:

    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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