COBRANÇA EXECUTIVA NO ÂMBITO DA SUSTENTABILIDADE DA SEGURANÇA SOCIAL: O PARADIGMA IBÉRICO

Abstract

Coercive collection under Social Security is an essential process to ensure compliance with contributory obligations and payment of debts related to these taxes. It is a complex subject that requires a balanced approach. It is important to consider both the difficulties of those executed and the need to ensure the sustainability of the Social Security systems of Portugal and Spain. Authorities should work together with citizens, promoting transparency, effective communication, flexibility, analyzing the strategies, procedures and challenges faced by the entities responsible for this activity. The executive collection in Social Security refers to the set of measures taken to recover outstanding debts of social contributions and ensure adequate financing for the payment of benefits to its beneficiaries.