Přehled o publikaci

The paper aims at the introduction of the joint collection of the social security contributions with a minimum of related reforms, within a year. The Czech Social Security Administration may take over the collection of health and accident insurance premiums. All social insurance employer collections can be fully integrated into a simple social security contribution also because of the very limited use of insurance principle (equivalence). Employee premiums can be added to the labor income tax. All this can be realized with no important new redistribution; the biggest change is, in this direction, the cancellation of the health insurance taxation of “persons without taxable incomes”.