Contribuţiile de asigurări sociale de stat obligatorii – aspecte teoretico-fiscale [Articol]

Abstract

Since ancient times, there has been a need for social security and social protection in the face of inevitable risks and vulnerabilities. For this reason, social insurance contributions play an important role in collecting the financial resources for this fund, as well as for the entire financial system of the state. Characterized by specific fiscal features regulated by law, social contributions represent mandatory payments made by employers or employees, calculated and paid according to established amounts and deadlines.