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Finance and Credit

12(444) - 2011 March

Improvement of insurance payments to social security fund of the russian federation

Vol. 17, Iss. 12, MARCH 2011

Available online: 23 March 2011

Subject Heading: Insurance

JEL Classification:

Grinkevich L.S. Doctor of Economic Sciences, Professor, Head of the Tax and Taxation Department, Tomsk State University
nasty_saturn@rmail.ru

Udod T.V. The deputy director of branch № 2 of The State - Tomsk regional branch of Social Insurance Fund of the Russian Federation
tvudod@mail.ru

Kasacheva O.V. Competitor (for scientific) of the Taxes and Taxation Department of Economics Faculty, Tomsk State University
UdoOV@gtt.gazprom.ru

The article analyzes tax changes associated with the replacement of the unified social tax on insurance premiums, which in 2010 transferred to the state budget social funds. The main deficiencies in the accounting system of insurance contributions for compulsory social insurance against temporary disability and maternity, listed in the Social Insurance Fund of the Russian Federation. Concluded (shown) that the mechanism of calculation and payment of premiums does not become simpler.

Keywords: payment, off-budget fund, unified social tax, liability, intergovernmental transfers, tax regime, responsibility, deduction, reformation, social insurance, rate

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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