Non-compliance(s) with contributory obligations to social security and the necessity of its punishment

Social security and its financing needs for the maintenance of its sustainability have become increasingly important, either through the reduction of the working population or due to the default of the contributing entities.

The author analyses in a succinct way, how the social security system is structured and carries out a comparative analysis between the sanctioning regimes for those who fail to pay the taxes to the Treasury and to the Social Security Institute, and what are reactive conducts carried out by the Tax Authority and the Social Security Institute, I.P., to the offenders and that may lead to a necessary punishment.

Keywords: Social Security; Social Contributions; Tax Authority; Social Security Institute, I.P .; Fraud; Embezzlement.