Paliu-Popa, Lucia (2008): Fiscal and Accounting Aspects Concerning Social Liabilities. Published in: Economy Magazine-Studies, Researches, Analysis and Synthesis No. 1 (17. March 2008): pp. 124-127.
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Considering that both financial units and their employees contribute to establishing some funds of national importance for the social security, the purpose of this paper is to make a presentation of the contributions paid by employees and employers in 2007 and 2008, specifying the corresponding quotas and their evolution, as well as how they are pointed out in accounting.
|Item Type:||MPRA Paper|
|Original Title:||Fiscal and Accounting Aspects Concerning Social Liabilities|
|Keywords:||social liabilities, fiscal and accounting aspects|
|Subjects:||O - Economic Development, Technological Change, and Growth > O2 - Development Planning and Policy > O23 - Fiscal and Monetary Policy in Development
H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents
|Depositing User:||lucia paliu-popa|
|Date Deposited:||16. Dec 2008 07:57|
|Last Modified:||19. Feb 2013 02:07|
PALIU-POPA, L. - Contabilitate financiară armonizată [Harmonized Financial Accounting], volume 2, Spirit Românesc Publishing House, Craiova, 2003
PALIU-POPA, L. - Contabilitate financiară [Financial Accounting], Academic Publishing House Brâncuşi, Târgu Jiu, 2007
Order of the Ministry of Public Finance no. 1752/2005 on Accounting Regulations compliant with the European Directives
Law no. 387/2007 – State Social Insurance Budget Law for 2008
Law no. 388/2007 – State Budget Law for 2008