Propuesta de optimización de la recaudación de las obligaciones sociales de contribuyentes morosos de la CCSS.

Abstract

La presente investigación, “Propuesta de optimización de la recaudación de las obligaciones sociales de contribuyentes morosos de la CCSS”, hace hincapié en mejorar la eficiencia y la eficacia en la recaudación de las obligaciones sociales (cotizaciones), sobre todo, para aquellos quienes se encuentran en condición de morosidad y, con ello, optimizar los ingresos con los que se financia la Caja Costarricense de Seguro Social (CCSS), encargada de brindar la seguridad social del país, así mismo recuperando estos dineros se garantiza a los asegurados una futura pensión y el acceso a los servicios de salud. Para ello, es preciso poder conocer qué es la seguridad social, las necesidades, las demandas y los sistemas de recaudación que permiten financiar el sistema, al cual tienen acceso el patrono y los asegurados. Es importante evaluar la calidad de los servicios de recaudación con el propósito de plantear las mejoras

The present investigation, "Proposal to optimize the collection of social obligations of delinquent taxpayers of the CCSS ”, emphasizes improving the efficiency and effectiveness in the collection of social obligations (contributions), on everything, for those who are in a delinquency condition and, with it, optimize the income with which the Costa Rican Social Security Fund (CCSS) is financed, in charge of to provide the country's social security, likewise recovering these monies is guaranteed to the insured a future pension and access to health services. To do this, it is necessary to be able to know what social security is, the needs, the demands and collection systems that allow financing the system, which they have access by the employer and the insured. It is important to evaluate the quality of collection services in order to propose the necessary improvements that manage to offer efficient services, through innovation and technology. These improvements will make it possible to make the registration of income to the institution and achieve optimal satisfaction of the insured. Likewise, to know the macroeconomic market in which the social security in the country, through the main variables that influence the assurance and late payment of employers to meet their obligations. How these variables affect the development of health policies established by the country, and also how this affects the economic and human development of the population. Subsequently, on a more microeconomic level, it is evaluated how efficient the collection carried out by the institution, for which each current collection medium was valued, above all, what is managed by contributors in a condition of delinquency in branches, with emphasis on the CCSS Virtual Office, and the costs incurred. This makes it possible to identify improvements that can be applied in the collection of services and which of them is the most viable entity for collection, given their costs and ease