EFFECTS OF THE MAXIMUM TAXABLE INCOME FOR SOCIAL SECURITY ON INCOME INEQUALITY Cover Image

ВЛИЯНИЕ НА МАКСИМАЛНИЯ ОСИГУРИТЕЛЕН ДОХОД ВЪРХУ ДОХОДНОТО НЕРАВЕНСТВО
EFFECTS OF THE MAXIMUM TAXABLE INCOME FOR SOCIAL SECURITY ON INCOME INEQUALITY

Author(s): Daniela Penkova
Subject(s): Economy, Law, Constitution, Jurisprudence, National Economy, Micro-Economics, Socio-Economic Research, Labour and Social Security Law
Published by: Синдикат „Висше образование“ – КТ „Подкрепа“
Keywords: maximum taxable income for social security; income inequality; social Security; redistribution of income

Summary/Abstract: This article analyzes the structure of the Social Security system in Bulgaria in order to determine whether and to what extent it contributes to increasing income inequality. An analysis of the Social Security systems of other countries in the European Union shows that such is not applied in most of them, and where it is applied, it has significantly higher thresholds. In order to stop the increase of inequality through the Social Security system, it is necessary for the country to be as close as possible to the European Social Security practices.

  • Issue Year: 2022
  • Issue No: 1
  • Page Range: 015-039
  • Page Count: 25
  • Language: Bulgarian