Analysis of Payment Discipline in the Payment of Insurance Premiums to the Social Insurance Agency in the Slovak Republic

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https://doi.org/10.54937/refl.2022.6.2.22-36

Autori/ Authors: Tatiana Hajdúková           Lucia Kurilovská          Edita Lukáčiková

In: REFLEXIE  Kompendium teórie a praxe podnikania

ISSN: ISSN 2730-020X

Ročník/ Volume: VI.

Číslo/ Issue: 2

Strany/ Page Range: 22-36

Rok vydania/ Publication Year: 2022

Jazyk/ Language: Slovak

Vydavateľ/ Publisher: VERBUM – vydavateľstvo Katolíckej univerzity v Ružomberku

Abstrakt/ Abstract: Even the most optimistic ones do not expect the company’s operations to return to the levels reached before December 2018, when the first SARS-COV-2 virus infections were identified in Wu-chan, China. The need to deal with the current situation, complicated by other major events, is felt by everyone, both as a private individual and as an employee. As a result of the significant inflation and economic changes, many are experiencing serious or even existential shortfalls in their financial resources. The search for various forms of savings begins, as a matter of priority, with optimising consumption and activities in employment or business. The management of funds belonging to policy holders of the Social Insurance Agency has a significant impact on public finances. Improving fulfilment of the contribution obligations is a more favourable solution than increasing the contributions of disciplined citizens. The aim of the paper is to highlight the shortfalls in the area of fulfilling the contribution obligations in relation to the Social Insurance Agency at the national level and to specify disparities at the level of regions.

Kľúčové slová/ Keywords: Not paying taxes and insurance. Debtors. Social insurance. Gross value added at current prices.

Citácia/ How to cite:

HAJDÚKOVÁ, Tatiana; KURILOVSKÁ, Lucia a LUKÁČIKOVÁ, Edita, 2022. Analýza platobnej disciplíny pri odvádzaní poistného voči Sociálnej poisťovni v Slovenskej republike. REFLEXIE. Kompendium teórie a praxe podnikania. Online. Roč. VI., č. 2, s. 22-36. ISSN 2730-020X. Dostupné na: https://doi.org/10.54937/refl.2022.6.2.22-36

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