Reference:
Bartashevich, S.V..
The issues of legal regulation of payments
exempt from insurance payments to state nonbudgetary
funds.
// Financial Law and Management. – 2013. – ¹ 1.
– P. 88-104.
Read the article
Abstract: When the Unified Social Tax was
abolished, the issues regarding economy in the
sums of payment to the state non-budgetary funds
as insurance fees became a foremost important
element for the optimization of the fiscal burden
for the economic entities. Establishing the amount
of insurance objects and formation of the basis
for the calculation of the fees cause a number of
difficulties to taxpayers, and the prerequisites to
these difficulties are being studied in this article.
The author points out the shortcomings of the
legal techniques used in the relevant legal norms,
regulating the legal relations arising from the
obligations towards the state non-budgetary funds
and the practice of their interpretation by the lawenforcement
bodies, provides legal analysis of
exemptions from payment of insurance fees for
physical persons, discusses some ways to overcome
the existing problems arising out of non-inclusion
of certain types of payments into the taxable
amount. The author also makes propositions on the
improvement of the exemption mechanisms in the current social insurance legislation.
Keywords: insurance fees, state non-budgetary fund, object of insurance, salary, compensation, exemption, optimization, labor relations, relief, law.
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