Fiscal and Accounting Aspects Concerning Social Liabilities

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.

Abstract

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
• Language: English
• Keywords: social liabilities, fiscal and accounting aspects
• Subjects: O - Economic Development, Innovation, 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

References

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