R. A. Mitrofanov Questions of the Pension System Reform

Abstract: Abolishment of the unifi ed social tax on January 1, 2010 as part of the Conception of Long-Term Social and Economic Development of the RF until 2020 approved by the Government of the RF, predetermined a shift from tax to insurance principle of profi t formation in the pension system and introduction of insurance payments towards mandatory pension, social and medical insurance based on the unifi ed tarrif for all organizations and employeers disregarding the sector they perform in. Taking into account that the effi ciency of social insurance system and social policy is usually assessed based on the social security of citizens and, in the fi rst place, on posiive dynamics of economic growth, then we should ask what kind of assessment and conclusions can be made in reference with effi ciency of a new reform? Is it actually possible to provide long-term guarantees of a decent life for working and retired people solely by the means of tax policy in the sphere of socially oriented taxes or is it a wider task and we must overcome the demographic situation fi rst of all and only then defi ne the rates and assign the roles of ‘who pays’ and ‘who collects’?

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