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  Approaches and Practice in Determining the Social Security Contribution to Public Social Insurance

  The social security contribution is a key element of the mechanism of functioning of public social insurance and it has decisive importance with regard to its financial organisation. It is the main and typical source of income of any insurance system. The social security contribution is defined as a percentage of the received labour income and ... The social security contribution is a key element of the mechanism of functioning of public social insurance and it has decisive importance with regard to its financial organisation. It is the main and typical source of income of any insurance system. The social security contribution is defined as a percentage of the received labour income and represents a general average value, corresponding to the average risk for the pool and it is due only for income from personal labour activity, with regularity and periodicity arising from the regularity and periodicity of the received personal job income. The aim of the paper is to outline the guidelines for development and improvement of the organisation of the social security contribution in the public social insurance in Bulgaria, taking into account the approaches and the practice of determining the social insurance contributions in some EU countries.

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  International Conference (Project ECVET)

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  Comparative Analysis of Expenditure in the Central Government Subsector of Bulgaria and Greece according to COFOG for the Period 1998-2018

  It is essential to study and analyse government expenditure in order to identify trends in their development. Periodic reporting of trends in government expenditure allows economic agents to plan their business actions on the basis of objective information, reducing the uncertainty of the economic system. In addition, measuring the changes in the ... It is essential to study and analyse government expenditure in order to identify trends in their development. Periodic reporting of trends in government expenditure allows economic agents to plan their business actions on the basis of objective information, reducing the uncertainty of the economic system. In addition, measuring the changes in the structure of government expenditures (especially the expenditures of the Central Government subsector by function of Classification of the functions of government (COFOG)) allows revealing the priorities in the provision of public goods. The goal of the article is to make a comparative analysis of the expenditure of the subsector "Central government" by functions of COFOG of Bulgaria and Greece and on this basis to reveal the trends in their development, as well as to highlight the differences in spending policies between the two countries.