International Accounting

Abstracting and Indexing

Referativny Zhurnal VINITI RAS
Google Scholar

Online available



Cyberleninka (12 month OA embargo)

On efficiency of delegating the powers for insurance payment administration to tax authorities

Vol. 22, Iss. 12, DECEMBER 2019

Received: 28 November 2016

Received in revised form: 13 December 2016

Accepted: 8 February 2017

Available online: 13 December 2019

Subject Heading: Tax and taxation

JEL Classification: E62, H55, I30

Pages: 1404–1418

Davydova L.V. State University of Management, Moscow, Russian Federation

ORCID id: not available

Fedorova O.A. Financial University under Government of Russian Federation, Moscow, Russian Federation

ORCID id: not available

Skorlupina Yu.O. Financial University under Government of Russian Federation, Moscow, Russian Federation

ORCID id: not available

Subject 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


  1. Shirokova E.K. [Insurance payments to State extra-budgetary funds]. Nalogoved, 2008, no. 5, pp. 38–40. (In Russ.) URL: Link
  2. Voronkova V.Ya. [Insurance premiums since 2010]. Poligrafist. V pomoshch' rukovoditelyu i glavnomu bukhgalteru = Typographer. Support to CEO and Chief Accountant, 2010, no. 46, pp. 19–32. (In Russ.)
  3. Kozlova E.A., Shtogrina Yu.I. [Replacing the UST by insurance premiums to extra-budgetary funds]. Mezhdunarodnyi zhurnal prikladnykh i fundamental'nykh issledovanii = International Magazine of Applied and Fundamental Research, 2010, no. 3, pp. 25–26. (In Russ.)
  4. Izmailova M.O. [Perfecting the system of insurance premium assessment as a factor of sole proprietorship development in Russia]. Baikal Research Journal, 2016, vol. 7, no. 3, pp. 7–8. (In Russ.)
  5. Kurbangaleeva O.A. [Harmonization of legislation on insurance premiums]. Sovetnik v sfere obrazovaniya = Adviser in Education Sector, 2016, no. 1, pp. 51–54. (In Russ.)
  6. Graf K.V., Ovchinnikova I.V. [Returning to a single social insurance payment]. Ekonomika i sotsium, 2016, no. 3, pp. 313–316. (In Russ.) URL: Link
  7. Kadyrov F.N. [Prospects for UST replacement by insurance premiums to compulsory health insurance funds]. Menedzher zdravookhraneniya = Public Health Manager, 2009, no. 6, pp. 58–60. (In Russ.)
  8. Grigor'ev V.V. [An item of insurance fee assessment: On its determination]. Nalogoved, 2014, no. 7, pp. 56–67. (In Russ.) URL: Link
  9. Gorbunova I.V. [Changes in insurance premiums in 2016]. Bukhgalterskii uchet i nalogooblozhenie v byudzhetnykh organizatsiyakh = Financial Accounting and Taxation in Budget Organizations, 2016, no. 2, pp. 9–16. (In Russ.)
  10. Pavlenko S.P. [Certain aspects of insurance premiums assessment]. Sovetnik bukhgaltera byudzhetnoi sfery = Adviser to Accountant of Budget Sphere, 2012, no. 5, pp. 90–94. (In Russ.)
  11. Kirilova O.E. [Insurance premiums: Changes and pending issues]. Nalogovaya politika i praktika = Tax Policy and Practice, 2011, no. 4, pp. 52–61. (In Russ.)
  12. Kurbangaleeva O.A. [Insurance premiums: The Ministry of Labor makes recommendations]. Sovetnik bukhgaltera gosudarstvennogo i munitsipal'nogo uchrezhdeniya = Adviser to Accountant of Public and Municipal Institution, 2015, no. 11, pp. 71–78. (In Russ.)
  13. Mestetskaya E.V. [Replacing the UST with insurance premiums: Pros and cons]. Diskussiya = Discussion, 2010, no. 7, pp. 34–36. (In Russ.)
  14. Zhemchuzhnikova I.V., Peshkova A.A. [Merits and demerits of UST replacement with insurance premiums]. Nalogovaya politika i praktika = Tax Policy and Practice, 2009, no. 11, pp. 10–17. (In Russ.)
  15. Khosiev B.N., Tuaeva N.V. [Negative implications of replacing the unified social tax with insurance premiums]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2011, no. 2, pp. 25–29. (In Russ.)
  16. Kuvaldina T.B., Elokhova I.V. [Collection of arrears on insurance premiums to the Social Insurance Fund of the Russian Federation: Problems and solutions]. Innovatsionnaya ekonomika i obshchestvo = Innovative Economy and Society, 2016, no. 2, pp. 47–53. (In Russ.)
  17. Karimova G.V. [Insurance premiums: Practice of collection and areas of development]. Vestnik mezhdunarodnykh nauchnykh konferentsii = Bulletin of International Scientific Conferences, 2014, no. 4, pp. 93–98. (In Russ.)

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 23, Iss. 1
January 2020