Development of Social Insurance Revenues in the Czech Republic Cover Image

Development of Social Insurance Revenues in the Czech Republic
Development of Social Insurance Revenues in the Czech Republic

Author(s): Ondřej Bayer
Subject(s): Political economy, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: Social security; personal income tax; regression analysis;
Summary/Abstract: The paper analyses income development from social security insurance premia in the Czech Republic from the perspective of a macroeconomic modelling, and discusses its development with respect to the development of personal income taxes. The presumption is that premia development should follow the development of revenues from the personal income tax. The main method chosen for the analysis is a formation of regression models, by use of which are identified the main explanatory macro indicators; another applied method is the Figureical analysis of monitored variables.