Home Volumul 1 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


Katarína Raškovská
Faculty of Economics, Matej Bel University, Department of Corporate Economics and
Management, 975 90 , Banská Bystrica, Tajovského 10, Slovakia
tel.: 048/446 2725 e-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
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.
Key words: corporate social responsibility, social insurance in the Slovak Republic,
reducing and non-payment of business contributions, illegal employment

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