The contribution in the Polish and German medical health care systems
This study deals with the problems of legal construction of the contribution in the Polish and German medical health care systems. The major differences and similarities have been established between the Polish and German versions of the health insurance contribution. The similarities comprise of am...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2017-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.004 |
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| _version_ | 1846097276020195328 |
|---|---|
| author | Paweł Lenio |
| author_facet | Paweł Lenio |
| author_sort | Paweł Lenio |
| collection | DOAJ |
| description | This study deals with the problems of legal construction of the contribution in the Polish and German medical health care systems. The major differences and similarities have been established between the Polish and German versions of the health insurance contribution. The similarities comprise of among others: significant fiscal meaning and a purpose of both levies as well as an unbalanced distribution of the insurance burden. As the differences in the legal construction of the public levies under examination the following have been indicated: the contribution rate, the lack of limits on the Polish health insurance contribution rate assessment basis and the possibility of deducting a part of contribution from an income tax. Also de lege ferenda notions have been presented. |
| format | Article |
| id | doaj-art-92b2de74a9d647d2bc981575f65cd6ff |
| institution | Kabale University |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2017-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-92b2de74a9d647d2bc981575f65cd6ff2025-01-02T04:13:26ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862017-03-0151618210.12775/PBPS.2017.004The contribution in the Polish and German medical health care systemsPaweł Lenio0University of Wroclaw, Poland This study deals with the problems of legal construction of the contribution in the Polish and German medical health care systems. The major differences and similarities have been established between the Polish and German versions of the health insurance contribution. The similarities comprise of among others: significant fiscal meaning and a purpose of both levies as well as an unbalanced distribution of the insurance burden. As the differences in the legal construction of the public levies under examination the following have been indicated: the contribution rate, the lack of limits on the Polish health insurance contribution rate assessment basis and the possibility of deducting a part of contribution from an income tax. Also de lege ferenda notions have been presented.http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.004contributionhealth care system |
| spellingShingle | Paweł Lenio The contribution in the Polish and German medical health care systems Prawo Budżetowe Państwa i Samorządu contribution health care system |
| title | The contribution in the Polish and German medical health care systems |
| title_full | The contribution in the Polish and German medical health care systems |
| title_fullStr | The contribution in the Polish and German medical health care systems |
| title_full_unstemmed | The contribution in the Polish and German medical health care systems |
| title_short | The contribution in the Polish and German medical health care systems |
| title_sort | contribution in the polish and german medical health care systems |
| topic | contribution health care system |
| url | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.004 |
| work_keys_str_mv | AT pawełlenio thecontributioninthepolishandgermanmedicalhealthcaresystems AT pawełlenio contributioninthepolishandgermanmedicalhealthcaresystems |