Tariff policy in the field of social insurance and formation of pension rights of citizens
https://doi.org/10.33293/1609-1442-2025-28(1)-60-71
EDN: QTOMAV
Abstract
The purpose of the study is to identify the problems of the Russian tariff and tax policy of compulsory pension insurance from the standpoint of performing the institutional function of the state pension system – effective formation of pension rights of citizens. The methodological basis of the study was formed by general and special methods of scientific knowledge: analysis (economic and statistical, financial, systemic, comparative) of theoretical and practical material and synthesis, expert assessments. The information base of the study is officially published data from Rosstat, the SFR and the OECD. The article shows that the current tariff and tax policy of the OPS is focused on macroeconomic functions in the budget system to the detriment of social priorities of long-term sustainable development of the state, since it significantly limits the main categories of the employed population in the formation of individual pension rights for a dignified old age. The main reason for this is that the tariff policy is fully integrated into the tax and budget systems of the country and is aimed only at implementing the redistribution function.
Keywords
insurance premium rate,
pension rights,
compulsory pension insurance,
tax policy,
tariff policy,
contribution base,
well-being of pensioners
Journal of Economic Literature (JEL): H55
Supporting agencies: This study was funded by the Russian Science Foundation grant no. 24-28-00306 «Actuarial and statistical analysis and the estimate of the risks of the global digitalization of economy for providing the execution of financial provision of pension responsibilities on the state and strategic stability of the state pension system in the Russian Federation».
About the Author
Arkadiy K. Soloviev
https://mail.yandex.ru/?uid=91378935#spam
Financial University under the Government of the Russian Federation, Moscow
Russian Federation
Financial University under the Government of the Russian Federation, Moscow
Russian Federation
Dr. Sci. (Economics), Professor
References
1. Belanovsky S.A., Dmitriev M.E., Komarov V.M. et al. (2016). Analysis of factors in the implementation of top-level strategic planning documents. St. Petersburg: Center for Strategic Research (in Russ.) URL: https://www.csr.ru/ru/research/analiz-faktorov-realizatsii-dokumentov-strategicheskogo-planirovaniya-verhnego-
2. urovnya/
3. Voronin Yu.V. (2022). On the role of social security in a market economy. Journal of Foreign Legislation and Comparative Jurisprudence, no. 4, pp. 622–626 (in Russ.)
4. Gromov V.V. (2015). Administration of social payments abroad: trends and assessment of application in Russia. Financial Journal, no. 2, pp. 80–88 (in Russ.)
5. Zotikov N.Z. (2019). The social function of taxes and insurance premiums. Bulletin of Eurasian Science, no. 2 (in Russ.) URL: https://esj.today/PDF/50ECVN219.pdf
6. Istomina E.A., Fedorova M.Y. (2018). Legal mechanism of social risk management: monograph. Yekaterinburg: Institute of Management RANEPA. 239 p. (in Russ.)
7. Kotlikoff L., Burns S. (2005). The Coming Generational Storm. Transl. from Engl. by B. Pinsker. Moscow: Alpina Publ. 348 p. (in Russ.)
8. Kudrin A.L., Gurvich E.T. (2012). The aging of the population and the threat of a budget crisis. Voprosy Ekonomiki, no. 3 (in Russ.) URL: https://doi.org/10.32609/0042-8736-2012-3-52-79
9. Maltsev D.B. (2014). Efficiency of insurance premium administration and prospects for the development of the pension system. Bulletin of Tomsk State University. Economy, no. 1, pp. 104–114 (in Russ.)
10. The ILO. (2001). Financial support of pension systems. Moscow: Edition of the ILO Bureau. Issue 11. 108 p. (in Russ.) URL: https://szn.krasnodar.ru/documents/npa/npa-fhd/94762
11. Muravleva T.V. (2011). Strategy of formation of profitable sources of state pension insurance. Science and Society, no. 2, pp. 56–62 (in Russ.)
12. Soloviev A.K. (2012). Formation of insurance pension rights of Russians and the effectiveness of insurance premium administration. Labor and Social Relations, no. 10, pp. 3–14 (in Russ.)
13. Soloviov A.K. (2013a). Institutional foundations of market pension reform. The World of the New Economy, no. 3–4, pp. 26–37 (in Russ.)
14. Soloviev A.K. (2013b). Macroanalysis of the pension system of Russia. Economic Issues, no. 4 (in Russ.) URL: https://doi.org/10.32609/0042-8736-2013-4-82-93
15. Soloviev A.K. (2014). Reform of the pension system of the Russian Federation: problems and solutions. Economics and Management, no. 10 (108) (in Russ.)
16. Soloviev A.K. (2020). Pension rights of insured persons: problems of formation and risks of implementation. Moscow: Prometheus. 326 p. (in Russ.)
17. «Strategy 2020» (2013). Strategy 2020: A new growth model – a new social policy. Scient. ed. by V.A. Mau, Ya.I. Kuzminov. In 2 vol. Moscow: Delo. 430 + 408 p. (in Russ.)
18. Tuchkova E.G. (2017). The results of the reforms and the prospects for the formation of a multi-level national pension system. Bulletin of the O.E. Kutafin University (MGUA), no. 10, pp. 16–25 (in Russ.) URL: https://doi.org/10.17803/2311-5998.2017.38.10.016-025
19. Tuchkova E.G. (2014). On the concept of social risk and its role in the mechanism of legal regulation of social security relations. Social and Pension Law, no. 4
20. (in Russ.)
21. Shestakova E.E. (2022). Population aging and changes in the social policy of developed countries. VTE, no. 2, pp. 60–76 (in Russ.)
22. OECD (2023). Pensions at a Glance 2023: OECD and G20 Indicators. Paris. OECD Publishing. OECD. URL: https://doi.org/10.1787/678055dd-en
23. European Commission. (2024). Ageing Report. Economic and budgetary projections for the EU Member States (2022–2070). Institutional paper 279. April 2024. European Commission. URL: https://economy-finance.ec.europa.eu/document/download/971dd209-41c2-425d‑94f8‑e3c3c3459af9_en?filename=ip279_en.pdf
Review
For citations:
Soloviev A.K. Tariff policy in the field of social insurance and formation of pension rights of citizens. Economics of Contemporary Russia. 2025;28(1):60-71. (In Russ.) https://doi.org/10.33293/1609-1442-2025-28(1)-60-71. EDN: QTOMAV
Views:
97
Email this article 