Struktura kosztów pracy w wybranych krajach Unii Europejskiej
The Structure of Labor Costs in the Selected EU Countries
Author(s): Rafał RosińskiSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: labor costs; tax wedge; European Union
Summary/Abstract: Purpose – Analysis of the labor costs structure in the selected EU countries and the possibility of theirequivalence between countries. Design/Methodology/approach – The introductory part was used by the analysis of literature and legal acts,while the empirical part used the method of examining documents based on official OECD reports and authorcalculations. Findings – Analysis of the labor cost structure in selected EU countries showed that it varies in different EuropeanUnion countries and depends on the socio-economic policy of the country, i.e. the social security systemand the level and structure of income tax. Originality/value – When analyzing labor costs, it is important to pay attention first to the minimum and averagelevels of wages and the level of non-wage costs in the individual countries, because they mainly determine thereal cost of work charged by the employer.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2017
- Issue No: 87 (2)
- Page Range: 151-160
- Page Count: 10
- Language: Polish