Eureka! Institutional Repository

Social security is undergoing a crisis internationally, particularly in the developed countries of Europe. This crisis is compounded, on the one hand, by deficits and, on the other, by the social questioning of the usefulness and effectiveness of social security. The second symptom is more serious than the first, because it undermines our social fabric and "carries water in the mill" of private insurance. One of the causes of the crisis that undermines the economic viability of Social Security in Greece is the tax evasion. In the first part of this work we put the theoretical framework of social security. He briefly describes how social security has taken its present form, what the terms "dependent work", "contribution" and the obligation to pay it mean. What are the basic obligations of employers towards the EFKA? Also what does "Analytical Periodic Statement" mean, what types of AΠΔ and what their content. The second part approaches the notion of contributory and undeclared work, the causes of it and the checks carried out by the ΕΦΚΑ on employers if they properly and legally respond to their obligations. Immediately afterwards, the various administrative fines imposed by the Foundation on non-compliance with insurance obligations and on the mechanisms it carries out for enforcing debts are presented. At the same time, statistics of undeclared work are presented by audits carried out on a sample basis in all branches of economic activity, by the EΦΚΑ and by mixed teams of Labor Inspectors and Labor Inspectors and Safety and Health Inspectors of SEPE. Finally, a questionnaire was used to complete the work, which was supplemented mainly by Employers 'Employers' Auditors who recorded their views on undeclared work and evasion and led to the identification of causes and possible solutions