Social security contribution collection and compliance : improving governance to extend social protection.
Enoff, Louis D. ; McKinnon, Roddy
International Social Security Review
2011
64
4
October - December
99-119
governance ; international ; social protection ; social security administration ; compliance
developed countries ; developing countries
Government and public administration
English
Bibliogr.
"Using survey evidence collected from social security organizations and contribution collection agencies, aims to advance knowledge sharing and good practice on contribution collection and the enforcement of compliance. Although contribution collection and compliance have important social protection, political and fiscal dimensions, frames the pursuit of these objectives as an aspect of administrative good governance. Suggests that seven core factors combine often to form the basis of success in contribution collection and compliance. Argues that in addition to improving benefit adequacy and the financial health and public standing of programmes, such success may support also national and international efforts to extend social protection coverage. Ultimately, demonstrates that the achievement and scale of any such success may be determined and delimited by the broader national policy environment, over which most social security organizations have little or no influence."
Paper
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