Administration of Social Security Contributions Abroad: Tendencies and Assessment of Application in Russia

Vladimir Gromov

Finansovyj žhurnal — Financial Journal, 2015, issue 2, 80-88

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.

Keywords: social security contributions; unified social tax; administration; foreign experience; tax authorities; off-budget funds (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150209:p:80-88

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