Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Improvement of insurance payments to social security fund of the russian federation
Available online: 23 March 2011 Subject Heading: Insurance JEL Classification:
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 |
ISSN 2311-8709 (Online)
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