La Unidad de Gestión Pensional y Parafiscal (UGPP) en función del control de evasión en las obligaciones al sistema de seguridad social.

Abstract

The paper aims to describe the process of control in determining evaders contributors like nature and social security system, which is an analysis of the functions of the unit's pension management and parafiscal contributions (UGGP) and the incidents by evasion in the payment of contributions parafiscal contributions. Developed through a descriptive exploratory research of documentary type, with qualitative approach on the issue to consider, based on the review of different sources of primary information as it was the information from the website of the unit of Management Planner and Parafiscales (UGPP) and primer publishers Legis addressing cases of visit of the UGPP and other secondary sources such as news, web pages specialized in the country, and journals indexed character. The results evidenced that there is lack of knowledge by natural persons on the duty to make payment of the parafiscal contributions obligations shown in high levels of evasion, main way in independent workers who do not considered most important to make these payments, it is therefore relevant to awareness in these people rating utility that generates for them these contributions not only are self-serving, but also their homes.