Importance The article addresses the reform of the system of insurance payment administration, and evaluation of efficiency of delegating the power for administration of insurance premiums from extra-budgetary funds to revenue authority. Objectives The purpose is to identify merits and demerits of delegating the powers for administration of insurance premiums to the Federal Tax Service of the Russian Federation, to compare the transfer from the Uniform Social Tax to insurance payments, and to pool the insurance payments into a single contribution. Methods We employ statistical methods to assess collectibility of insurance premiums and tax payments, and general scientific methods to highlight main benefits and burdens of the transition to the new system of insurance premiums administration. Results The paper determines major strengths and weaknesses of the future transition to the changed system of insurance premiums administration, and quantifies the efficiency of the transition from the social tax to insurance premiums. Conclusions and Relevance Based on the analysis of information on delegation of powers for insurance premiums administration from extra-budgetary funds to revenue authorities, the paper describes advantages and disadvantages benefits and shortcomings of the transition and underpins the predicted outcome.
Keywords: tax, payment, insurance, funds
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