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Social security contribution collection and compliance: Improving governance to extend social protection

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  • Louis D. Enoff
  • Roddy McKinnon

Abstract

Using survey evidence collected from social security organizations and contribution collection agencies, a major aim of this article is 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, this article frames the pursuit of these objectives as an aspect of administrative good governance. The evidence suggests that seven core factors combine often to form the basis of success in contribution collection and compliance. 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, 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.

Suggested Citation

  • Louis D. Enoff & Roddy McKinnon, 2011. "Social security contribution collection and compliance: Improving governance to extend social protection," International Social Security Review, John Wiley & Sons, vol. 64(4), pages 99-119, October.
    • Handle: RePEc:wly:intssr:v:64:y:2011:i:4:p:99-119
    DOI: 10.1111/j.1468-246X.2011.01413.x
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    Cited by:

    1. Litao Zhao & Xiaobin He, 2021. "Lessons from China on different approaches to pension coverage extension," International Social Security Review, John Wiley & Sons, vol. 74(1), pages 5-34, January.
    2. Radduan Bin Yusof & Suhaimi Abd Samad & Azizan Zainuddin & Khairiyah Hj. Md Shahid & Erna Setijaningrum & Edmund Cheong, 2024. "Beyond the Ride: A PLS-SEM Analysis on the SKSPS Contribution Dynamics in Malaysian E-Hailing Odyssey," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 1529-1544, April.
    3. Alfano, Vincenzo & Capasso, Salvatore, 2021. "Playing dead pool against the contributions system," The Journal of the Economics of Ageing, Elsevier, vol. 20(C).
    4. Vincenzo Alfano, 2020. "Anatomy of social security contribution evasion in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2020(2), pages 7-37.

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