Development of Social Insurance Revenues in the Czech Republic

The paper analyses income development from social security insurance premia in the Czech Republic from the perspective of a macroeconomic modelling, and discusses its development with respect to the development of personal income taxes. The presumption is that premia development should follow the development of revenues from the personal income tax. The main method chosen for the analysis is a formation of regression models, by use of which are identified the main explanatory macro indicators; another applied method is the Figureical analysis of monitored variables. Subsequently, regression models are discussed in terms of their similarities. The results suggest that the development of social insurance cannot be unequivocally predicted using estimates of the development of total revenues from the personal income tax. Instead, as a relatively solid indicator of the development appears the use of revenues from the personal income tax from employment.