Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/98687
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.date.accessioned | 2022-07-01T10:04:02Z | - |
dc.date.available | 2022-07-01T10:04:02Z | - |
dc.date.issued | 1996 | - |
dc.identifier.citation | Vassallo, D. (1996). The collection of social security contributions : administrative implications (Diploma long essay). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/98687 | - |
dc.description | DIP.PUBLIC ADMIN. | en_GB |
dc.description.abstract | This dissertation is intended to analyse the shortcomings that are found in the method of collection of social security contributions. The Social Security Act emphasises that the payment of social security contributions is to be the principal obligation of every insured person, to secure the amount of revenue required for the expense of contributory benefits. The analysis indicates that the shortfall in revenue collected results from the lack of enforcement on employers and on self-employed who tend to fail to affect their due payments within the time limit. Also, employers tend to fail to transfer social security contributions to the State on behalf of their employees, whilst the self-employed tend to declare a low income in order to affect a low rate of payment. This study also indicates the link that exists between the Social Security Department and the Inland Revenue Department - which acts as the collecting agent of the former. Lack of co-ordination between the two main departments gives rise to inefficiency in the system of collecting revenue due as social security contributions. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Public administration -- Malta | en_GB |
dc.subject | Civil service -- Malta | en_GB |
dc.subject | Social security -- Malta | en_GB |
dc.title | The collection of social security contributions : administrative implications | en_GB |
dc.type | diploma | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Public Policy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Vassallo, Doris (1996) | - |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAPP - 1959-2010 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
DIP.PUBLIC ADMIN._Vassallo_Doris_1996.pdf | 3.7 MB | Adobe PDF | View/Open |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.