The article provides a historical overview of resizing payments of non-employer individual entrepreneurs to extra-budgetary funds of Russia since their introduction in 2014. The study deals with the evolution of mandatory contributions of entrepreneurs as independent subjects of tax relations, in particular with the change in the size of contributions and their impact on small business. The authors have found out that initially the gross profit, i.e. income less expense related to income generation, determined the size of the unified social tax for entrepreneurs, which is payable to social funds. The study shows how throughout history a fixed payment became compulsory for all entrepreneurs regardless of type of business, profitability (loss) or business location. The study also provides an assessment of changes in the tax burden on entrepreneurs in terms of paying insurance premiums and its influence on the development of small business. The authors attempted to show how the transformation of the idea of harmonized taxes occurred under a asimplified system of taxation, and of uniform tax on imputed income, when these taxes substituted, without limitation, the unified social tax. There is a substantiation of the thesis that the innovations in the system of taxation of individual entrepreneurs, which are often of radical nature, eventually have introduced a certain element of fairness to the system of contributions payment to extra-budgetary funds. The authors proved the existence of a negative factor, which has not been eliminated throughout the history of the Russian private business: under current laws a retired businessman receives a minimum pension regardless of the size of payments to the Pension Fund. This fact distorts the original meaning of pension contributions as a system of accumulation of funds to provide for old age. The authors identified the areas of reform of the national laws on insurance payments for individual entrepreneurs.
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Raizberg B.A. Populyarnyi finansovo-ekonomicheskii slovar' [Popular dictionary of finance and economics]. Moscow, Maroseika Publ., 2011, 310 p.
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