Место страховых взносов в налоговой системе Российской Федерации

Abstract

Compulsory social insurance is the implementation by the state of the constitutional principle of social protection of its citizens, which occurs on the basis of the country’s main law — the Constitution of the Russian Federation. Compulsory insurance of citizens is aimed at compensation in the event of a possible deterioration in their material or social situation, as a rule, due to objective circumstances. When analyzing the legal nature of tax, collection and insurance premium, their common features are established and differences are highlighted, additions to the Tax Code of the Russian Federation are proposed in terms of regulation of insurance premiums. The presence of common features in taxes, fees and insurance premiums makes it difficult to clearly distinguish between them. Thus, it can be argued that insurance premiums by a legal nature are of a mixed nature, combining the characteristics of both tax and collection. However, they are fundamentally different from tax payments by their intended purpose, personalized accounting and the absence of redistribution.