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§ 2. Object and a subject of regulation of activity of the Pension fund of the Russian Federation

It is necessary to notice, that in the legal literature at definition of a subject of branch of law concepts «a legal regulation subject» and «object of legal regulation» are frequently identified. Therefore before to speak about object and a subject of legal regulation of activity of the Pension fund of the Russian Federation, it is necessary to specify the maintenance of concepts «object of regulation» and

«A regulation subject» in sphere financially-legal relations.

The legal regulation system as a whole includes following elements: 1) subjects of regulation (who and whom regulates); 2) object of regulation (sphere of legal influence); 3) a regulation subject (that regulate); 4) legal regulation principles; 5) a method (technique); 6) regulation tools (by means of what regulate); 8) an efficiency estimation. Thus from the point of view of delineation of legal regulation of this or that branch of law it is traditionally considered to be the most important criteria a subject and a legal regulation method.

Not pressing in the characteristic of methodological features of the named definitions, we will notice only, that in sphere of legal relations of a category of object considered by us and a regulation subject, in our opinion, it is essentially separated and have the various substantial parties. So, in particular, if object of legal regulation of the financial right as a whole are the financial relations developing in the course of financial activity of the state as a subject of this regulation the concrete rules of law connected with realisation of the basic functions of the state in the course of realisation of this activity — distributive will act, control and stimulating, [105] and accordingly, defining a concrete order, conditions, the rights and duties of subjects, etc. at performance of these functions.

Considering told, and also creation and activity PFR main objectives, it is necessary to recognise as the general object of legal regulation of financial activity of the Pension fund of the Russian Federation the financially-credit (monetary) relations arising between PFR and the state in the name of its bodies, on the one hand, and PFR and

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neshchadin A.A.decree. soch.

On

Legal and physical persons, on the other hand, concerning management of financial resources of system of a provision of pensions operating in Russia. Into set named the relation, in particular, enter: mobilisation of money resources, redistribution of a part of the national income in territorial, social and branch cuts, and also an effective utilisation of insurance reserves.

Let's remind, that legal status PFR described above allows recognise as its subject of following financial relations:

• with insurers concerning accumulation insurance iznosov;

• with the federal budget in connection with reception of means for payment of pensions to the military man and some other categories of citizens;

• with fund of employment of the population of the Russian Federation (the federal budget) in connection with reception of means for payment of preschedule pensions to the unemployed;

• with bodies of the ministry social are sewn up in the course of financing of the state pensions;

• between regional structures PFR concerning interterritorial redistribution of insurance premium payments.

More accurately to define object of legal regulation in activity of the Pension fund of the Russian Federation it is necessary to briefly review system of a provision of pensions of the Russian Federation operating now and its legal basis — the normative acts, anyhow concerning regulations of activity of the Pension fund of the Russian Federation as the subject of material legal relations on payment of pensions.

The state pension system in Russia functions on a principle of continuous financial solidarity of generations of the working and invalid population. Developed in Russia

The demographic situation increases pension loading by the working population, and the state aspires to lift level of the state pensions to the minimum living level that leads to alignment and easing of stimulus to "earning" of pensions.

At the first stages of reforming of pension system of the Russian Federation as already it was spoken earlier, individually - personified account in system of the state pension insurance has been entered. [106]

Further the program of pension reform of the Russian Federation, approved in May, 1998, provided transition from distributive system of a provision of pensions to mixed which introduction has been caused by that fact, that by 2006, under data to experts, the quantity working in Russia will be less numbers of pensioners that will create excessive requirements to pension deductions of the first. By calculations, by 2010 the worker will give of 8 9 % to memory system of wages, [107] thus the old system will play an insurance role. A prototype of pension system created today in Russia is the pension system of Germany based on two principles of financial maintenance of citizens in an old age: redistributive and memory.

As consequence, in Russia in 2002 transition to three-level pension system and start of new mechanisms of its financing into which enter has been carried out: [108]

1. The state pension insurance — a leading element of system on which payment of pensions is provided depending on the insurance (labour) experience, paid payments in the budget of the state pension insurance and is financed both at the expense of current receipts in the Pension fund, and at the expense of the means received from a direction of a part of obligatory insurance premium payments on accumulation and at the expense of the investment income of their placing. Accordingly this element of a provision of pensions will form an insurance part of the pensions, paid for the account of insurance premium payments and depending on duration of the insurance experience and from the saved up sum of the payments reflected in individual accounts of insured persons.

2. The state provision of pensions — for persons who have not got the right to pension on the state pension insurance, and also for separate categories of citizens (state employees, military men, etc.) at the expense of means of the federal budget. Thus the base part of labour pension which is obligatory is formed and paid to all pensioners at the expense of ESN, arriving in the federal budget. These means (in 2003 — 365,7 mlrd rbl.) arrive in the federal budget in the form of the uniform social tax (its part), then they are listed in PFR from which are paid to pensioners.

3. The additional pension insurance (maintenance) formed under memory schemes on a special part of the individual personal account insured at the expense of voluntary payments of employers and citizens, and in the cases established by the legislation of the Russian Federation, — obligatory payments on professional preschedule pensions on working conditions.

It is supposed, that in long-term prospect labour

1997. № I.

From

The pension on the state pension insurance should be formed by distributive and memory principles in an equal proportion.

With a view of creation of memory insurance pension system on July, 24th, 2002 in Russia the Federal act № 111-FZ «About investment of means for financing of a memory part of labour pension in the Russian Federation» has been accepted, [109] according to which since July, 1st, 2003 citizens had an opportunity a choice of the operating company from among selected on the basis of open competition. These companies will be engaged in placing of pension accumulation,

The Russian Federations generated through the Pension fund.

It is planned to provide the average size of pension on

Purchasing capacity — at level of living level of the pensioner and to keep this size invariable, with gradual fall of factor of replacement for formation of resources of memory pension. The memory system will start to function since 2013

More detailed conclusion about object of legal regulation of activity of the Pension fund of the Russian Federation is possible on the basis of the legal acts regulating its activity. So, in particular, the analysis of article 1 of the Federal act from December, 15th, 2001 «About obligatory pension insurance in the Russian Federation» says, that the Pension fund of the Russian Federation accepts direct participation in relations on a provision of pensions. The given sphere of relations accordingly also will define all set of the legal relations arising in activity PFR and constituting object of the legal

Regulations.

Accordingly a subject of legal regulation of activity of the Pension fund will be the order of realisation of all set of the relations arising in connection with performance of basic functions PFR on management by the finance of system of a provision of pensions. Into this set, in particular, enter:

• a legal status, a creation and activity PFR order;

• formation and use of financial reserves PFR;

• the rights and Fund duties (both in relation to subjects of a provision of pensions, and in relation to state and other bodies);

• a legal status of subjects of a provision of pensions (including — obligatory state pension insurance);

• the bases of occurrence and a procedure of the rights and duties of subjects of a provision of pensions;

• the control and the account in system of obligatory pension insurance;

• responsibility of subjects of obligatory pension insurance and t.d.

Each of the named fields of activity of the Pension fund has the source of legal regulation. So, for example, relations on creation and the organisation of system of obligatory pension insurance in the Russian Federation are regulated mainly by normative acts of a legislature of the power of the Russian Federation and subordinate legislation normative acts of enforcement authorities published according to them and, in particular, the norms entering into sphere of legal regulation administrative and civil law.

The legal relations connected with payment of obligatory payments on

Obligatory pension insurance, including regarding control of their payment, are regulated mainly by the legislation of the Russian Federation on taxes and tax collections. Hence, a subject directly entering into sphere of regulation of the financial right, the procedure of those functions of the Pension fund which are connected with realisation of the tax powers PFR established HK the Russian Federation will be also.

It, in particular:

— An order of mobilisation of the delayed debts on payment of obligatory pension payments (item 46 HK the Russian Federation);

— An order of the organisation of the account of obligatory payments;

— An order of conducting the uniform state databank, containing data on the payers bringing obligatory payments on the state pension insurance;

— An order and conditions of change of term of payment of the tax and tax collection, and also peni (chapter 9 HK the Russian Federation);

— Ways and an order of maintenance of discharge of duty on payment of taxes and tax collections (chapter 11 HK the Russian Federation);

— Offset or return of unduly paid sum of the tax, gathering, and also peni (chapter 12 HK the Russian Federation); and others.

Further we investigate directly features of legal regulation of separate directions of activity PFR in which methods and a regulation order in sphere of legal relations considered by us are most brightly shown.

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A source: Abhazava Irina Gennadevna. FINANCIALLY-LEGAL REGULATION of ACTIVITY of the PENSION FUND of the RUSSIAN FEDERATION: PERFECTION WAYS. The dissertation on competition of a scientific degree of the master of laws. Moscow -.

More on topic § 2. Object and a subject of regulation of activity of the Pension fund of the Russian Federation:

  1. the Chapter II. Financially-legal regulation of activity of the Pension fund of the Russian Federation
  2. § 2. Necessity of perfection of the federal legislation for a field of activity of the Pension fund of the Russian Federation
  3. § 3.1 Controls over activity of the Pension fund of the Russian Federation, bodies of the control and their power
  4. Abhazava Irina Gennadevna. FINANCIALLY-LEGAL REGULATION of ACTIVITY of the PENSION FUND of the RUSSIAN FEDERATION: PERFECTION WAYS. The dissertation on competition of a scientific degree of the master of laws. Moscow -,
  5. § 3. Methods and a procedure of financial activity of the Pension fund of the Russian Federation
  6. the Chapter III. The basic directions of development and perfection of activity of the Pension fund of the Russian Federation
  7. § 1. The Legal regime of the state Pension fund of the Russian Federation
  8. the Fads Cyril Aleksandrovich. not STATE PENSION FUND AS the SUBJECT of INVESTMENT LEGAL RELATION. The dissertation on competition of a scientific degree of the master of laws. Ekaterinburg - 2017, 2017
  9. the Chapter I. Insurance as object of legal regulation in the Russian Federation.
  10. §1. Concept of investment activity of the subject of the Russian Federation
  11. § 2. Concept, a subject and principles of legal regulation of currency transactions of the Russian Federation