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La Pratique du recouvrement des cotisations sociales dans les organismes de Sécurité sociale: L'Exemple de la Caisse Nationale de Prévoyance Sociale d
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ISBN10: 2334148199
ISBN13: 9782334148191
Publisher: Edilivre
Published: May 19 2016
Pages: 170
Weight: 0.40
Height: 0.39 Width: 5.25 Depth: 8.00
Language: French
ISBN13: 9782334148191
Publisher: Edilivre
Published: May 19 2016
Pages: 170
Weight: 0.40
Height: 0.39 Width: 5.25 Depth: 8.00
Language: French
Le recouvrement des cotisations sociales est une activité névralgique dans les organismes de Sécurité sociale qui fonctionnent selon les principes de l'assurance sociale bismarckienne. Des trois types de recouvrement qui existent - le recouvrement spontané, celui suite au contrôle et celui forcé - le recouvrement qui comporte le plus d'enjeux est celui consécutif au contrôle. En effet, ce dernier permet au contrôleur assermenté de vérifier la sincérité et l'exhaustivité des déclarations faites par l'employeur assujetti, avec possibilité de redressement le cas échéant. La CNPS du Cameroun ayant noué un partenariat bénéfique avec les impôts en matière de recouvrement, contrôleurs et employeurs doivent être édifiés sur leurs droits et devoirs respectifs, conformément à la loi.
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