ACCRUAL AND PAYMENT OF INSURANCE PREMIUMS: REALITIES AND DEVELOPMENT TRENDS
Abstract and keywords
Abstract (English):
The article examines the history of insurance premiums. A comparative description of the mechanism for calculating and paying insurance premiums until 2023 and after in connection with the introduction of a single tax account and a single tax payment is given. Based on a comparative analysis of the reporting forms that were in effect until 2023 and after the creation of the unified social fund, a conclusion was made about optimizing settlement operations. The advantages of innovations in the insurance of citizens and their weaknesses are revealed

Keywords:
strahovye platezhi, vznosy, predel'naya baza, social'noe strahovanie, strahovye fondy, edinyy nalogovyy platezh, edinyy nalogovyy schet, strahovye tarify, otchetnost'
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