Abstract

The Social Insurance Institution, while controlling insurability and the amount of declared contribution basis, may decide that a person posing as an entrepreneur actually does not conduct economic activity, but they fictitiously keep it operational in order to receive social security benefits. The Institution may also question contribution basis of that person. Then, it issues a decision that attests to the lack of insurability of that person or determines a fixed contribution basis. Admissibility and legitimacy of such decisions, in practice, lead to frequent disputes before social insurance courts.