Bartashevich, S.V. Preferential payers of insurance fees to the state non-budget funds: problems of legislative regulation and legal implementation

Abstract: Currently the insurance fees, which substituted for the unified social tax, comprise a considerable part of the fiscal burden for the economic subjects. Therefore the issues of lowering the sums of payments to the state non-budget funds, including the possibility to gain the right for the preferential application of insurance fees become topical. Earlier the preferential payers did not serve as objects of scientific interest. The study presented in this article is devoted to the practical problems of use of preferential legal status by the insurance fee payers and the shortcomings of the legislators, which caused these practical problems. The article also includes propositions and recommendations for the improvement of normative legal regulation in this spheres, as well as on the means for the protection of rights and lawful interests of the preferential insurance fee payers. Much attention is paid by the author to the problem of validation of the right to preferential insurance fee taxation by the taxpayers using specialized tax regimes (Simplified Tax System, Single Agricultural Tax, Single Tax on Imputed Income), as well as the persons using the labor of disabled persons in their activities.

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