Template-Type: ReDIF-Article 1.0
Author-Name: Vladimir V. Gromov
Author-Email: Gromov@ranepa.ru
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Title: Administration of Social Security Contributions Abroad: Tendencies and Assessment of Application in Russia
Abstract: Since the unified social tax was cancelled, the question of an order of administration of social security contributions, which succeeded this tax, had become especially relevant. The article concerns current trends and summarizes features of social payments administration abroad in relation to the order of collecting these payments and control of their payment operating in Russia. On the basis of an objective assessment of foreign experience, justification for the return of functions of the social off-budget funds income administrator to the Federal Tax Service is given.
Classification-JEL:
Keywords: social security contributions, unified social tax, administration, foreign experience, tax authorities, off-budget funds
Journal: Finansovyj žhurnal — Financial Journal
Pages: 80-88
Issue: 2
Year: 2015
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/2/statyi_2015_2/09_gromov.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150209:p:80-88