THE OPTIMIZATION OF THE BASIS FOR THE SOCIAL INSURANCE CONTRIBUTION RATES FOR INDIVIDUALS OPERATING A BUSINESS ENTERPRISE ON THEIR OWN PURSUANT TO PROVISIONS APPLICABLE TO BUSINESS ACTIVITIES
Acta Universitatis Lodziensis. Folia Iuridica, ISSN: 2450-2782, Vol: 97, Issue: 1, Page: 279-295
2021
- 2Citations
- 10Usage
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Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Metrics Details
- Citations2
- Citation Indexes2
- Usage10
- Downloads7
- Abstract Views3
Article Description
The article presents methods of optimizing the basis for the social insurance contribution rates for individuals operating a business enterprise on their own pursuant to provisions applicable to business activities. The consequences of applying optimization are also analyzed, both from the point of view of the insured person, the income of the Social Insurance Fund and the impact of optimization on the labor market. A person starting a non-agricultural business activity may pay lower contributions for up to sixty-six months. Such a long period of preference applied by the legislator causes short-term benefits in the form of lower operating costs, but in the future it will lower the level of pension and disability benefits.
Bibliographic Details
http://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&scp=85146722864&origin=inward; http://dx.doi.org/10.18778/0208-6069.97.16; https://czasopisma.uni.lodz.pl/Iuridica/article/view/11785; https://digijournals.uni.lodz.pl/aul_foliaiuridica/vol97/iss1/16; https://digijournals.uni.lodz.pl/cgi/viewcontent.cgi?article=1214&context=aul_foliaiuridica; https://dx.doi.org/10.18778/0208-6069.97.16
Uniwersytet Lodzki (University of Lodz)
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