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Social security compliance in times of crisis. Evaluating the factors for non-compliance in the HORECA sectors in Greece
Author(s) -
Evangelos Koumarianos,
Apostolos Kapsalis,
Nikolaos Avgeris
Publication year - 2021
Publication title -
koinōnikī synochī kai anaptyxī/koinōnikī synochī kai anaptyxī
Language(s) - English
Resource type - Journals
eISSN - 2459-4156
pISSN - 1790-9368
DOI - 10.12681/scad.25742
Subject(s) - compliance (psychology) , recession , business , social security , phenomenon , order (exchange) , labour economics , market economy , economics , finance , macroeconomics , psychology , social psychology , physics , quantum mechanics
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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