Система социального страхования в Российской Федерации: исторические этапы развития, особенности взимания страховых взносов во внебюджетные фонды

Abstract

The article analyzes functioning of state off-budget funds and justifies the need to further improve the social insurance system in the Russian Federation. In the modern economic literature, there are various approaches to the definition of this economic category, on the basis of which the author’s approach to determining the essence and content of the category “insurance premiums to off-budget funds” is formed. The well-established principles of the organization of off-budget funds in the country are considered. Based on the fact that these funds are a tool for the redistribution of significant financial flows of the commercial and non-profit sector of the economy, the authors additionally proposed two principles: legality and social justice. The article reveals the historical stages of the offbudget funds development in Russia (social insurance, pension system, medical insurance) and the processes of forming their budgets at the expense of insurance premiums. The contradiction existing in the regulatory legal acts of the Russian Federation, which is associated with the accrual and payment of insurance premiums, is disclosed. The purpose of the study is to analyze the peculiarities of collecting insurance premiums to off-budget funds in Russia. The main problems of the activity of state off-budget funds in the Russian Federation are identified and substantiated.