| Annotation |
The reform of taxation in order to solve socio-economic problems and the permanent replenishment of budget revenues is the focus of state policy of both foreign countries and the Russian Federation. The field of labour taxation is one of the most socially significant and requires the close attention of scientists and practitioners. The purpose of the study is to analyze the options for reforming insurance payments implemented in recent years in various countries and suggest possible areas of tax innovations for the social insurance system in Russia, taking into account existing best foreign practices based on a synthesis of data on OECD countries and partners of this organization, analysis of publications by foreign and domestic authors.
The study of the general problems of global economic growth, labour market trends and investment activity and their trends allows scientifically sound analysis of the reform of the social insurance system in the OECD countries and partners of this organization at the rates and base of insurance premiums. An insignificant reduction in rates and a modest narrowing of the base in the social insurance system in the studied countries have been revealed recently.
Domestic reforms in the field of insurance payments and the level of insurance tariffs and approaches to the formation of a taxable base are generally consistent with global trends. Reform of insurance payments in the Russian Federation should be based on the available theoretical developments of foreign and Russian authors and trends in the development of insurance systems in various jurisdictions in the context of a general tax transformation strategy. It is advisable to make amendments to the legislation regarding the procedure for calculating and paying insurance payments in conjunction with personal income tax transformations. It is necessary to take a scientifically sound approach to resolving issues related to the provision of benefits for insurance payments, identifying the true beneficiary in advance, and combating tax evasion
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