Реформирование пенсионной системы через привлечение к механизмам ее обеспечения плательщиков налога на профессиональный доход

Abstract

The article considers the necessity of involving professional income tax payers in the provision of the country’s pension system in order to reduce its dependence on subsidies from the budget. This topic is new and little studied in modern science of the Russian Federation, which requires a more careful and diverse consideration of the sources of replenishment of the professional income tax. In the course of the study the authors disclose the conceptual apparatus of the topic, characterize the state of the pension system of Russia, analyze the trends of changes in its key indicators. The authors describe the situation of deficit of the pension payments fund due to the imbalance in the number of working citizens and pensioners, as well as due to the retention of some potential tax funds in the “shadow” sector of the economy. The attempts of the state to reverse the situa-tion by legalizing the work of the self-employed and replenishing their tax contributions to the pension pay-ments fund are noted. The authors’ proposals will help release additional funds allocated as subsidies to the Social Fund of Russia for more effective territorial development of the country.