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Glossary

The glossary provides a list of terms used in the ELA website, documents and publications. These are not official definitions and will be continuously up-dated.

Glossary of terms (2018)

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Starting with "C" (6)

Commitment measures

Measures to improve commitment to being compliant with labour, tax and social insurance laws and regulations among the public. Measures might include promoting the benefits of declared work, education initiatives, and promoting tax fairness, procedural justice and redistributive justice.

[Eurofound (2013), op cit.]

Complaint reporting tool

A tool for reporting abuses/malpractices in the field on labour laws, social security and taxes. These can use different mediums (e.g., telephone hotlines, websites, emails of different authorities), and be targeted at different forms of violation including labour, tax and/or social insurance violations. They can be hosted by enforcement bodies or by social partners. Companies also have internal systems to handle malpractices.

Compliance

The act of obeying an order, rule, regulation or request. Compliance with a law means doing what is required to operate in the declared economy.

Compliance list

Sometimes referred to as a ‘white list’, this is a list of businesses or individuals who have been compliant over a time period and therefore are regarded as acceptable or trustworthy, and often rewarded with benefits (e.g., they can tender for public procurement contracts).

Cross-border cooperation and enforcement

Voluntary cooperation between EU/EEA countries national competent authorities to enforce legal obligations and combat undeclared work, occupational health and safety, etc. of mobile workers and businesses. This can involve the exchange of information and data, investigations and inspections, and/or preventative activities.