The contribution in the Polish and German medical health care systems

Authors

  • Paweł Lenio University of Wroclaw

DOI:

https://doi.org/10.12775/PBPS.2017.004

Keywords

contribution, health care system

Abstract

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.

References

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State and Local Government Budget Law

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Published

2017-05-23

How to Cite

1.
LENIO, Paweł. The contribution in the Polish and German medical health care systems. State and Local Government Budget Law. Online. 23 May 2017. Vol. 5, no. 1, pp. 61-82. [Accessed 7 July 2025]. DOI 10.12775/PBPS.2017.004.

Issue

Vol. 5 No. 1 (2017)

Section

Articles

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