ON THE CONCEPT AND LEGAL NATURE OF SOCIAL INSURANCE FEE
S. Synchuk
Ivan Franko National University of Lviv
Universytetska 1, UA – 79000 Lviv, Ukraine
tel. (0322) 96–47–97
In the article the author discloses the notion of social insurance fee as an institute of
social security law. The author defines the features of social insurance fee: obligatory
character, legislative fixation, purposeful and revolving nature, close connection with the
person’s labour activity, correlation of private and public interests.
Key words: social payment, single social tax, social insurance fee, obligatory payment.
Стаття надійшла до редколегії 01.10.2006
Прийнята до друку 01.11.2006
ВІСНИК ЛЬВІВ. УН-ТУ
Серія юридична. 2006. Вип. 43. С. 235–241
VISNYK LVIV UNIV.
Law Series. 2006. № 43. P. 235–241