RESPONSIBLE BUSINESS BEHAVIOUR IN THE PAYMENT OF SOCIAL INSURANCE CONTRIBUTIONS BY COMPANIES IN SLOVAK REPUBLIC
RESPONSIBLE BUSINESS BEHAVIOUR IN THE PAYMENT OF SOCIAL INSURANCE CONTRIBUTIONS BY COMPANIES IN SLOVAK REPUBLIC

Summary/Abstract: At the time of financial and economic crisis, i.e. period of reduced income of individuals and enterprises, there is a review of budgets of public institutions. The attention is not paid on existing revenues, but on those, which these institutions fail to capture: various evasion and fraud that are apparently indelible phenomenon similar to the shadow economy. In this content, business ethics and socially responsible businesses are often point of discussion. The aim of this paper is to apply the concept of corporate social responsibility to fulfil the levy´s duties of the social insurance by the enterprises in Slovak Republic and also to identify the level and consequences of the irresponsible behaviour of those in the payment of insurance contributions. The paper points to the development of the level of debtors in 2009 and 2010 in the Social Insurance Agency in Slovakia and analyzes the consequences of failure to levying duties of the enterprises.

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