Social security compliance in times of crisis. Evaluating the factors for non-compliance in the HORECA sectors in Greece

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Published: Jan 18, 2021
DOI: https://doi.org/10.12681/scad.25742
Keywords:
Non-compliance contribution evasion HORECA sector
Evangelos Koumarianos
Panteion University
Apostolos Kapsalis
Panteion University
Nikolaos Avgeris
Abstract
This article studies the impact of the economic recession, labor market deregulation and social security reforms on the level of non-compliance in Greece. It examines the theoretical framework of non-compliance in post-industrial economies, as well as the design of social security systems in preventing contribution evasion. To assess the evolution of non-compliance, especially under conditions of crisis, we examine the results of the INE-GSEE survey on the HORECA sector. According toour research findings, employers follow non-compliant practices in order to maximize their profits, taking advantage of the precariousness of workers, whereas workers accept or collude with non-compliance as a survival tactic within a highly competitive environment. Non-compliance in the Greek labour market appears to be a multi-factor phenomenon that cannot be explained exclusively in terms of a unique perspective.
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