The Legal Nature of National Insurance Contributions in the Russian Federation

Student: Danchina Kristina

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2017

The current research focuses on the issue of legal nature of compulsory insurance contribution (to the state non-budgetary funds) stipulated by the Tax Code of the Russian Federation. Based on the thesis the author resolves the questions of the insurance contributions’ place in the system of the compulsory payments in Russia. There is no consensus among scholars on how to define the legal nature of the compulsory insurance contribution to the state non-budgetary funds. The author classifies doctrinal positions regarding legal nature of insurance contributions. Legal precedents also indicate the absence of unified position on the issue of the legal nature and essential characteristics of compulsory insurance contributions to the state non-budgetary funds. Keywords: legal nature, insurance contribution, state non-budgetary funds, tax, levy, parafiscal taxes, social security services, social tax, public assistance, social security, target tax, compulsory pension insurance, compulsory medical insurance, compulsory social insurance.

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