The Expediency of Transferring Insurance Premiums Administration to the Federal Tax Service of Russia

The article discusses the change in the method of collecting mandatory payments to the Pension Fund of the Russian Federation and the administrator of these payments. During 1991-2017, the form of mandatory payments was changed twice - from an insurance contribution to a tax and back, and the functions of payments' administration were transferred between the Pension Fund and the taxation authorities three times. The views of different authors on the feasibility of the transfer of authority for the administration of insurance premiums to the taxation authority are reviewed. It is hypothesized that the authorities, competing among themselves for the power to administer mandatory payments, pursue not only the goals related to a better fulfillment of this function. The indicators characterizing the pension system of Russia in 1998-2017 were analyzed. It was revealed that a change in the administrator of mandatory payments does not have a significant impact on the financial stability of the pension system of Russia. It was concluded that the transfer of the functions of administering insurance contributions to the taxation authority since 2017 reduces the feasibility of maintaining the Pension Fund of the Russian Federation as an independent financial body, and the functions of the taxation authority can be further expanded.

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