Mecanismos para reducir la evasión de los aportes a la Seguridad Social por parte de los trabajadores independientes

Abstract

This research aimed to establish a mechanism to reduce tax evasion and increase the collection of contributions to the Social Security System by freelancers. A questionnaire, which was practiced to the person in charge of enforcing payment of contributions within their organization, in 8 selected companies was developed. With this, the questionnaire was divided into two parts: the first asked about how each organization operates within this problem and how each respondent perceives this situation; the second was aimed at each person give his opinion on what would be the best solution from 6 options they were supplied. The results showed that the implementation of a mandatory mechanism for companies where they are directly who retain the respective contributions, is the most viable option in terms of efficiency and operability.