SELECTED ASPECTS OF SUBSISTENCE MINIMUM IN SLOVAKIA

2017 ◽  
Vol 5 ◽  
pp. 470-475
Author(s):  
AlĹľbeta Suhányiová ◽  
Ladislav Suhányi
Keyword(s):  
Minimum Wage ◽  
Current Situation ◽  
Income Taxes ◽  
Personal Income ◽  
Social Benefits ◽  
Minimum Level ◽  
Dependent Children ◽  
Natural Person ◽  
Subsistence Minimum ◽  
Legislative Changes

The subsistence minimum is a socially recognized minimum level of income for a person; any person whose income is below this level is considered to be in material need. It is one of the key elements of socio-political interventions; in that it binds with important functions in different areas. The level of minimum wage in Slovakia has not changed for the last four years, and now, this issue is a subject of extensive discussions in professional and scientific circles. The paper describes the subsistence minimum and presents the significant legislative changes that affect the functions of the subsistence minimum. The paper analyses, examines, and evaluates the development of the subsistence minimum of: an adult natural person, of another jointly assessed adult person, of non-dependent underage children, and of dependent children – in the period from 1998 to 2016 (the present). The paper also reflects on the current situation in dealing with the issue of the subsistence minimum and its impact on selected social benefits and personal income taxes in Slovakia. The results of the research helped us to propose recommendations on the issue of setting the subsistence minimum and the whole issue as such.

scholarly journals Impact of the Minimum Wage on Wages and Wage Inequality in 2019

2019 ◽  
Vol 15 (4) ◽  
pp. 21-35
Author(s):  
Lyudmila Migranova ◽  
Raisa Popova
Keyword(s):  
Minimum Wage ◽  
Wage Inequality ◽  
Socioeconomic Development ◽  
Spatial Inequality ◽  
Wage Distribution ◽  
Soviet Period ◽  
Minimum Level ◽  
Low Level ◽  
Subsistence Minimum ◽  
The Impact

The Object of the Study. Wages in Russiya and in its regionsThe Subject of the Study. Levels and differentiation of wages The Purpose of the Study is examining the impact of raising the minimum wage up to the subsistence minimum level of the able-bodied population in 2018-2019 on the dynamics of the main characteristics of wages at the federal and regional levels. The Main Propositions of the Article. The problem of spatial inequality includes socioeconomic inequality of the population which primarily depends on work remuneration as the main source of monetary income of households. The problems of work remuneration in the post-Soviet period are well-known – low levels, relatively high wage differentiation including cross-sectoral and cross-regional disparities. These were caused to a large extent by the low level of the minimum wage in the country. In May 2018 the minimum wage was raised up to the subsistence minimum level (poverty line) of the able-bodied population. Using the data from the wage surveys conducted by Rosstat in 2017 and 2019 the authors analyse the shifts in wage distribution of workers in Russiya and in its regions. The increase in the minimum wage resulted in a decline in the general differentiation of wages across the country and in the vast majority of regions, in reduction of the intra-industry and cross-regional differences. In 2019 the funds ratio (ratio of mean wages of the upper and the bottom deciles) exceeded 10 only in six regions, while in 2017 there were 29 such regions. In 2017 that ratio was below 8 only in 6 regions, in 2019 – in 45 regions, and in most of them (26) the average wage was 3 times below the subsistence minimum level of the able-bodied population. The analysis has shown that the low level of wages of most employees still remains an urgent problem, and reduction in wage inequality also has the reverse aspect. We know from the Soviet experience that low (as well as high) level of wage inequality does not promote work incentives and socioeconomic development of territories.

scholarly journals Personal Income Taxes and the Growth of Small Firms

2001 ◽  
Vol 15 ◽  
pp. 121-147 ◽  
Author(s):  
Robert Carroll ◽  
Douglas Holtz-Eakin ◽  
Mark Rider ◽  
Harvey S. Rosen
Keyword(s):  
Small Firms ◽  
Income Taxes ◽  
Personal Income

Regional experience in adapting decent wage standards in agriculture: analysis and evaluation

2021 ◽  
pp. 10-22
Author(s):  
V. N. Kiryanova
Keyword(s):  
Minimum Wage ◽  
Russian Federation ◽  
Comparative Assessment ◽  
Practical Implementation ◽  
Average Wage ◽  
Analysis And Evaluation ◽  
Collective Agreements ◽  
Subsistence Minimum ◽  
The Russian Federation

In article the question of extent of adaptation of Standards of the decent salary in branch of agriculture as one of important instruments of increase in profitability of work in agriculture is considered. In order to solve this problem, the author analyses and carries out a comparative assessment of the content of Sectoral Labour Agreements with a view to reflecting in them social guarantees on decent remuneration of workers of the industry in a number of subjects of the Russian Federation. In addition, the article provides analytical material on the degree of practical implementation of social guarantees, as the basis of Decent Wage Standards, using statistical groupings of the constituent entities of the Russian Federation on a number of indicators. For example, by ratio. The minimum wage and subsistence minimum, as well as the average wage and subsistence minimum; Their dynamics by years are given. In addition, the author of the article believes that in order to gain a better understanding of the implementation of the Decent Wage Standards in the industry, it is necessary to study the practice of their application at the level of enterprises and organizations in order to assess the degree of implementation of social and legal guarantees when concluding collective agreements directly in organizations. This will be the next stage of the study on the adaptation of Decent Wage Standards.

scholarly journals Selected Social Policy Instruments in Relation to Tax Policy

2018 ◽  
Vol 7 (11) ◽  
pp. 241 ◽  
Author(s):  
Vladimíra Žofčinová ◽  
Zuzana Horváthová ◽  
Andrea Čajková
Keyword(s):  
Social Policy ◽  
Minimum Wage ◽  
Tax Policy ◽  
Slovak Republic ◽  
Policy Instruments ◽  
Social Function ◽  
The State ◽  
Tax Collection ◽  
Subsistence Minimum ◽  
The Social

Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in the state is of great importance; it affects the development of personality and, last but not least, reflects the degree of democracy acquired in a particular state. Various tax law measures for the benefit of the citizen are important for the identification of social behavior and are an attempt to improve certain ways of life. The aim and ambition of this article is to emphasize the tools of social policy (e.g., minimum wage, subsistence minimum, social right to work) that are related to the social function of taxing income. In this context, the authors deal with a social function of tax collection and imposing of taxes, justice in taxation, and point out social aspects of the system of taxes in the Slovak Republic. In this article, the authors present the attitudes of both critics and proponents. It also deals with tax justice, which is often a category subjective to the evaluator. The benchmarking attribute of tax collection should be that citizens will have the certainty of social justice in the state and will therefore pay attention to the minimum wage and subsistence minimum as an integral part of tax policy under the legal conditions of the Slovak Republic. All tax legislation, especially tax reform, is perceived with a certain sensitivity regarding tax subjects.

Valuation With or Without Personal Income Taxes?

2004 ◽  
Vol 56 (1) ◽  
pp. 20-45 ◽  
Author(s):  
Frank Richter
Keyword(s):  
Income Taxes ◽  
Personal Income

scholarly journals ANALYSIS OF TENDENCIES IN INCOME LEVEL OF THE POPULATION IN THE ASTRAKHAN REGION

2019 ◽  
pp. 72-81
Author(s):  
Svetlana Yurievna Abdulova ◽  
Olga Anatolievna Gavrilova
Keyword(s):  
Poverty Line ◽  
Income Level ◽  
Social Benefits ◽  
Social Market Economy ◽  
Subsistence Level ◽  
Subsistence Minimum ◽  
The Social ◽  
Business Income ◽  
Social Market ◽  
Living Cost

The article dwells upon the continued decrease of income level of the Russian population as a result of the financial crisis and rising inflation, which is followed by yearly contraction of needs and savings. The analysis of the income structure of the Russian people confirmed the growth of the share of wages while reducing income from the use of property, business income, and social benefits. The tendencies to changing the income level in the different industries and regions of the Russian Federation have been identified. The average income level of the population of the Astrakhan region has been defined, the finance dynamics for the period from 2016 to 2018 has been evaluated. The tendencies to changing individual components of the population income in the Astrakhan region have been investigated: wages, business income, employment of property, social benefits. There has been estimated the average monthly wage in the region (in nominal and real terms) and the rate of its changes over the studied period. The estimation of the size of social payments to the population of the Astrakhan region has been made. The main part in the total volume of social payments to the population comes to pensions (74.8%). The criteria of the subsistence minimum both in the country and in the region have been given. It has been inferred that the living cost in the country is greatly underestimated, actually, in half, compared to the real living cost, which is related to saving the budget. In the Astrakhan region a great proportion of the population has incomes below the minimum subsistence level: 16.0% of the region’s population is below the poverty line. To reduce the level of poverty, to increase incomes of the population and to reduce the share of citizens with incomes below the subsistence minimum there have been proposed a number of that will help to reach a higher standard of living in accordance with the requirements of the social market economy.

scholarly journals Institutional Obstacles and Solutions to the Integration and Development of Cultural Tourism in Chongqing

2020 ◽  
Vol 4 (1) ◽  
pp. 9
Author(s):  
Shaoyuan Wang
Keyword(s):  
Cultural Tourism ◽  
Economic Benefits ◽  
Current Situation ◽  
Cultural Development ◽  
Social Benefits ◽  
Cultural Industries ◽  
Cultural System ◽  
Basic Purpose ◽  
The Relationship ◽  
General Secretary

<p>General Secretary Jinping Xi pointed out that "In the process of promoting the reform of cultural system and the prosperity and development of cultural undertakings and industries, the relationship between ideological attributes and industrial attributes, social benefits and economic benefits should be grasped." The basic purpose of the establishment of the Ministry of Culture and Tourism in China is to promote the integration and development of cultural undertakings, cultural industries and tourism, to guide tourism with culture and to promote cultural development with tourism. Based on the current situation of the integration and development of cultural tourism in Chongqing, this paper analyzes its four major institutional obstacles and puts forward specific solutions.</p>

scholarly journals Taxes and Capital Structure

2015 ◽  
Vol 50 (3) ◽  
pp. 277-300 ◽  
Author(s):  
Mara Faccio ◽  
Jin Xu
Keyword(s):  
Capital Structure ◽  
Income Taxes ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Natural Experiments ◽  
Corporate Tax ◽  
Personal Taxes ◽  
Ex Post ◽  
Tax Payers

AbstractWe use nearly 500 shifts in statutory corporate and personal income tax rates as natural experiments to assess the effect of corporate and personal taxes on capital structure. We find both corporate and personal income taxes to be significant determinants of capital structure. Based on ex post observed summary statistics, across Organisation for Economic Co-Operation and Development (OECD) countries, taxes appear to be as important as other traditional variables in explaining capital structure choices. The results are stronger among corporate tax payers, dividend payers, and companies that are more likely to have an individual as the marginal investor.

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