Kemerovo, Russian Federation
UDK 33 Экономика. Экономические науки
The financial support of the compulsory pension insurance system in Russia is receiving much attention both in government and in scientific circles. During economic crises, the load on the country's social sphere increases, which leads to an exacerbation of the unresolved problems of the Russian pension insurance system, arousing in society an increased interest in finding various ways of its development. The purpose of the study was to substantiate the need for additional sources of pension funding, as well as to improve the approach to taxation of incomes of various population categories. The study was based on the analysis of the mechanism for forming the financial resources of the compulsory pension insurance system. It featured theoretical and applied aspects of the pension insurance funding system in Russia. The author reviewed relevant publications by Russian authors, who offered various solution of the above-mentioned problem. The paper focuses on the sources of the budget revenues of the Pension Fund and the main parameters of the mechanism for collecting insurance contributions for compulsory pension insurance. The author defined such problem areas as the dependence of the Pension Fund budget on subsidies from the federal budget and the regressive tariff scale for insurance contributions. The article also contains a comparative analysis of the tax burden on wages in Russia and in the countries of the Organization for Economic Cooperation and Development (OECD). Any further development of the system of pension insurance financial support should be aimed at eliminating the regressive nature of the collection of insurance premiums, as well as at differentiating the values of the tax rate for personal income tax depending on the level of income of the taxpayer.
pension system, pension payment, funding of an insurance pension, the budget of the Pension Fund, insurance contribution, remuneration, tax burden, progressive taxation
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