TO THE QUESTION OF THE RETURN OF THE UNIFORM SOCIAL TAX (THE LESSONS OF THE PAST AND THE FUTURE PROSPECTS)

Abstract

New realities of the budget policy dictate the necessity to change the landmarks in the implementation of the government anti-crisis program. The main factors of the economic situation in Russia in the face of the deteriorating of geopolitical crisis in late 2015 - early 2016 are sharp decline in the revenues of the federal and regional budgets and the aggravation of the social situation in the society. In these circumstances, the analysis of the situation with the possible return to the unified social tax in the Russian Federation in 2017 seems a very urgent task for evaluating the prospects of socio-economic development of the country as a whole and of Russian regions. The article discusses current position of the Government in relation to the need and the possibility of replacing the system of sur plus payments to social funds with the unified social tax. The article analyzes development trends in Russian social system of taxation and social security over past decades. The author compares historical and contemporary experience of social tax and social security systems. The author proves the existence of a consistent trend of applying fiscal methods to ensure the implementation of social programs in times of severe financial constraints, comparable with the current period.