Open AccessIssues of Establishment of the Insurance Premium Exemption Institution as a Social Policy Instrument in the Russian Federation
Author(s) -
Inessa V. Bit-Shabo
Publication year - 2020
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2020-12-34-37
Subject(s) - russian federation , legislature , enforcement , incentive , legislation , social insurance , state (computer science) , public economics , actuarial science , business , economics , political science , law , economic policy , algorithm , computer science , microeconomics
The Russian Federation’s fulfillment of its obligations as a social state provides for a fairly wide range of measures, including incentives for certain types of activities. Legislative looseness of the Institute of benefits for insurance premiums causes errors in the enforcement of certain norms of legislation on taxes and fees and requires scientific understanding. The article examines the scientific positions on the issues of tax benefits and benefits for insurance premiums, and identifies their main differences. Special author’s attention is paid to judicial practice on the implementation of article 56 and article 427 of the Tax Сode of the Russian Federation. The conclusion that it is necessary to include in the Tax Сode of the Russian Federation an article regulating benefits for insurance premiums is substantiated. A scientific assumption is made about the possibility of extending the rules and principles related to tax benefits to the Institute of reduced rates of insurance premiums.