Contribution in Social Insurance

Abstract

The article deals with financial law institutions from the space of public tributes. The author subjects the institutions of social security contribution, tax and fee to a legal analysis. He also examines the views of representatives of the doctrine of financial law by making a dogmatic analysis concerning these three types of tributes. It presents the various forms of their application, with the aim of understanding their nature in connection with the broader institutions of public law in which they are applied, being a way of raising the funds necessary for their proper functioning and fulfillment of their role. The goal is to determine whether they are substitutable in the proper performance of a public function, or alternatively whether they can have a form that is altered from that accepted in the doctrine, and whether this will also determine the nature of the larger institution of which they are an element.

JEL Classification: H55; H60