The effects of this negative situation has impacted on the dependency or link between social security and labour relations and other similar institutions as a fundamental source of funding for social security. Improving the effectiveness in the collection of overdue payments would be one way in which to overcome the difficulties of financing social security and is the key theme of this research. The methodology used is based primarily on studying the levels of tax pressure, based on the tax wedge relating to the burden for social contributions. The statistical and economic data analysed have been sourced from the body of documents, official reports and data bases produced by EUROSTAT, ISSA, ILO and the World Bank.
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