Österreich und Deutschland sind nicht nur Nachbarländer sondern auch in der Geschichte Mitteleuropas historisch eng verbunden - so sehr, daß Österreicher und Deutsche neben der gemeinsamen Sprache auch wichtige Grundüberzeugungen politischer, sozialer und kultureller Art teilen. Trotzdem...

Social contributions have an important impact on payroll policy. Also, social contributions represent a significant budgetary revenue item which can be viewed at the edge between taxation and insurance. Social contributions in Romania experienced many changes which ended in 2008. Nowadays, they...

The long-term financing of social security faces considerable problems which give rise to the question whether wages can and should continue to serve as the only assessment basis for social security contributions. The calculation of, at least, the employers' contributions on a broader value...