Carrying out pension reform applies. The hidden meaning of the new pension reform

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Federal Agency for Education

State educational institution of higher professional education

"Orenburg State University"

Faculty of Finance and Economics

Department of Finance

COURSE WORK

In the discipline "Finance"

Pension reform and tasks of the Pension Fund of the Russian Federation

Orenburg 2009

Introduction………………………………………………………………………………………. 3

Chapter 1. Project pension reform In Russian federation

Prerequisites and need for reform…………………………….… 5-6

Goals and objectives of pension reform……………………………….… 7-8

Participants in the pension reform……………………………………. 9-13

Chapter 2. Implementation of pension reform in practice

Fundamentals of the activities of the Pension Fund in Russia and its importance in the pension system ……………………………………………………. 14-18

Stages of pension reform in Russia………………………………... 19-23

The essence of pension reform in Russia…………………………….24-28

Current state of pension reform……………………………. 29-31

Chapter 3. Results, problems and prospects of pension reform in the Russian Federation

Results and problems of pension reform………………………. 32-34

Measures to improve pension reform……………….. 35-36

Conclusion………………………………………………………………………………...37-38

List of sources used……………………………………………..39

Appendix A. Coursework assignment……………………………………40

Appendix B. Forecast of the ratio of the number of people of retirement and working age………………………………………………………... 41

Appendix B. Forecasted average annual growth rates of real wages and labor pensions………………………………………………………... 42

Introduction

Caring for vulnerable groups of the population is an integral element of government policy. Old age is an inevitable process, one of the stages in the life of humanity when people cannot fully ensure their dignified existence. Consequently, the most important task of the state is to create an effective mechanism to ensure social protection for this category of the population.

Currently, Russia has a very difficult demographic situation. Mortality rates significantly exceed birth rates. In such a situation, it is necessary to think about the consequences of such a rapid decline in the country's population. In the Russian Federation, a distribution pension scheme existed for a long period. According to statistics, the ratio of the retired population to the working population is rapidly declining, which, provided that the distribution scheme is functioning, will certainly lead to the impossibility of the state providing future retirees with a decent pension. The state will not have sufficient pension savings due to the lack of the required number of working citizens. In such conditions, reform is inevitable and necessary. pension system.

In the 1990s. Pension reform provided mainly for increasing the minimum pension and general pension payments, the procedure for calculating the pension rate was determined based on length of service and salary level, the taxation of working citizens was reformed in order to increase pension contributions, and Non-State Pension Funds appeared. New stage reforms, providing for a radical change in the pension system, began in 2002. The essence of the pension reform in the Russian Federation is the transition of the Pension Fund from a distribution pension scheme to a distribution-savings scheme.

The relevance of this topic is determined by the fact that in modern conditions it is difficult to exaggerate the importance of pension reform, since the existing pension system does not correspond to the current economic situation and in the future may become completely insolvent. In this regard, it is fundamentally important to study the theoretical foundations of pension provision, methods of reforming the pension system and ways to improve it.

The subject of research is the Pension Fund of the Russian Federation, its role in the implementation of pension provision, pension reform, its results, as well as its economic significance and prospects.

Purpose course work is to determine the state and analysis of pension reform, determine the role of the Pension Fund in the implementation of pension reform.

To achieve this goal, it is necessary to solve the following range of tasks:

Familiarize yourself with the essence of pension reform;

Analyze the results of the implementation of pension reform at this stage;

Determine the functions, role and place of the Pension Fund in the implementation of pension reform;

Give possible forecasts for the results of the pension reform;

Draw possible conclusions and proposals for improving the pension system.

Coursework structure:

The first part of the course work covers general provisions pension reform, its essence, goals and objectives, as well as the goals and objectives of the Pension Fund.

The second part of the work is devoted to consideration of the current state of pension reform and the activities of the Pension Fund.

The third part of the work reveals the results, forecasts, and prospects for pension reform in the Russian Federation.

Pension reform in the Russian Federation

1. Reasons for pension reform, stages of reform.

At the end of the 20th century. The Russian pension system was on the verge of crisis. The pension system in force at that time required radical reform. At this time, the state carried out some reforms, but they were unable to bring the pension system out of crisis, but they prepared the necessary prerequisites for further reforms. The prerequisites for the pension reform were a decline in production, which led to a decrease in the pension tax base, a reduction in the share of wages in the Russian economy in relation to GDP and its reduction in the structure of cash incomes of the population, the low amount of pension payments, the desire to conceal income in order to reduce interest payments on pension insurance through the payment of “black” wages, the growth of the shadow economy, hidden unemployment, limiting the maximum limit of the pension, low rates of economic development. At this time, an unfavorable demographic situation is developing. Firstly, the number of pensioners is growing and the number of employed is decreasing. And secondly, the ratio of the number of people employed in the economy and pensioners is the main indicator for the pension system, built on the principle of “solidarity of generations,” which makes the existing pension system extremely unstable.

A pension is the basis of the life of any pensioner. Consequently, a small pension is a major social problem that requires an immediate solution. This problem affects the interests of the entire population of the country: both current and future pensioners.

For a long time in the Russian Federation there was a pension system based on the principle of distribution and the principle of solidarity between generations. But at present, this system is not able to provide a decent standard of living for pensioners, since maintaining a constant level of pension provision for the elderly, given such demographic trends, leads either to an increase in the economic burden on the active population (due to an increase in pension taxes) or to a further increase in age retirement. Various combinations of these measures are also possible. Another alternative to get out of this situation is a full or partial transition of the pension system to funded principles. This led to the transition of the pension system to an insurance basis.

So, the low level of pension provision, complex negative demographic changes, and the establishment of market relations in the economy require pension reform.

1.2 Goals and objectives of pension reform

The need and importance of pension reform can hardly be overestimated. The reform has important social goals and objectives. The main objective of the reform is to achieve long-term financial balance of the pension system, increase the level of pension provision for citizens and create a stable source of additional income to the social system.

By carrying out pension reform in the country, the state pursues the following goals:

improve pension payments citizens of the Russian Federation;

ensure a decent old age for pensioners;

stabilize the situation, taking into account the demographic crisis;

eradicate “black” wages;

attract additional investment into the country's economy.

We can highlight the most important tasks that the pension reform must accomplish in the process of its implementation.

The first goal of the pension reform is to bring hidden parts of salaries out of the shadows and thereby increase the flow of funds to pay pensions to today’s retirees. Without serious incentives, neither workers, nor, especially, employers will be in a hurry to bring wages out of the shadows - from the envelopes of insurance schemes, etc.

Consequently, the second goal of pension reform is to create incentives for workers to pay full contributions from their entire income. And for this purpose, the system for recording pension rights (by length of service and amount of earnings for the last two years) was abolished, since it does not fully take into account the contribution of each person to the income of the pension system. The new pension model, firstly, takes into account all the monetary capital contributed by each Russian for each year and month of his work experience, and, secondly, secures them in the form of obligations of the state personally to each employee. And then, after his retirement, these obligations must be fulfilled in full, taking into account all increases and indexations carried out over the years of his working life.
At the same time, funds transferred to the pension system should provide the citizen with a higher income than their savings in a bank or insurance company.
Finally, the third goal that the reform must achieve is to ensure transparency of the pension system. The state's obligations to citizens regarding pension payments should be expressed not in percentages and years, but in rubles. And every year, the employee must receive a report on the status of the pension rights he has earned - to what extent his employer has made contributions for him, what is the total amount of pension capital accrued to him for all years of work, to what extent it was indexed, etc. Official notifications about every Russian insured in the compulsory pension insurance system must receive this annually. And in case of disagreement, he will be able to achieve their change.
Having solved these basic and a number of even more specific problems, the pension reform will make it possible to form a new pension model - simpler, more convenient for calculations, and more understandable to citizens. And, most importantly, providing more high level pensions – both for current pensioners and future generations of Russians.

Carrying out pension reform has a number of tasks:

introduction of a new labor pension system, consisting of basic, labor and funded parts;

providing an individual choice of management company that has passed a competitive selection;

preservation of citizens' rights to pension provision all types of labor pension (old age, disability and in case of loss of a breadwinner);

regulatory support for the reform of pension savings;

involving non-state pension funds and private management companies in the reform;

control of investments of pension savings.

As a result of the introduction of the pension reform, citizens are given the opportunity to regulate the material security of pension savings; the successful implementation of all tasks of the pension reform will make it possible to provide a decent pension to citizens of the Russian Federation.

The Russian government is currently actively pursuing pension reform. Now the old-age pension consists of the insurance part and the funded part. Such concepts as individual pension coefficients ( pension points), a fixed payment to the insurance pension, increasing coefficients.

At the same time, a number of laws were adopted, according to which the requirements for the minimum length of service and the required number of pension points to receive a pension are increased.

Pension reform - this is a targeted state policy associated with changes in current legislation, aimed at changing the conditions of pension provision.

The innovation was an increase retirement age retirement from 2019.

Yes, according to general rule old age pension is assigned and paid to insured persons upon reaching the age of:

• 65 years for men,
• 60 years - for women.

New pension legislation stipulates that the following prerequisites are also required to receive a pension:

1. the presence of a minimum insurance period (the pension reform provides for an annual increase in the minimum work experience from 5 years in 2015 to 15 years by 2024);
2. the value of pension points (IPK) (since 2015, pensions are assigned if there are pension points of at least 6.6, followed by an annual increase of 2.4 to 30 points by 2025).

The law proposes to set the retirement age for men at 65 years and for women at 63 years.

After the Government of the Russian Federation proposed raising the retirement age, deputies of the A Just Russia party introduced a draft law on the abolition of pension points and maintaining the retirement age limit at 60 years for men and 55 years for women to the State Duma of the Russian Federation for consideration. The size of the pension in the draft law depends only on the length of service and the salary received. More information about the draft law can be found at this link.

Opinion of Russian President V.V. Putin on raising the retirement age

Vladimir Vladimirovich Putin, in interviews before 2018, repeatedly stated that the issue of raising the retirement age was not being considered.

After considering the bill on raising the retirement age in the first reading, V.V. Putin August 29, 2018 in a televised address addressed the citizens of the Russian Federation and expressed his opinion.

Putin V.V. stated that raising the retirement age is a necessary measure.

The President of the Russian Federation proposed a number of measures that would make it possible to mitigate the decisions made as much as possible.

Below are excerpts from an interview with Vladimir Vladimirovich, the full text of which was published on the website of the President of the Russian Federation.

1. The retirement age for women should not increase more than for men. Therefore, I consider it necessary to reduce the increase in the retirement age for women proposed by the bill from 8 to 5 years.

Thus, women will be able to retire at the age of 60.

Further. Provide the right to early retirement for mothers of many children. That is, if a woman has three children, she will be able to retire for three years ahead of schedule. If you have four children - four years earlier. But for women who have five or more children, everything should remain as it is now; they will be able to retire at 50.

2. The retirement age is expected to be raised gradually. So that people can adapt to a new life situation and make their plans. In this regard, I propose that citizens who were scheduled to retire under the old legislation in the next two years be given a special benefit - the right to apply for a pension six months earlier than the new retirement age.

For example, a person who, according to the new retirement age, will have to retire in January 2020, will be able to do this already in July 2019.

3. What worries and even, I would say, scares people of pre-retirement age? They are afraid of facing the risk of losing their job. With the fact that they may be left without a pension and without a salary. After all, after fifty, it is really difficult to find a job.

In this regard, we must provide additional guarantees, which will protect the interests of older citizens in the labor market. Therefore, for the transition period, I propose to consider the pre-retirement age to be five years before the retirement date. I repeat, a whole package of measures is needed here. Thus, I think it is necessary to establish administrative and even criminal liability for employers for dismissing workers of pre-retirement age, as well as for refusing to hire citizens because of their age.

I instruct the Government to approve a special training program for citizens of pre-retirement age. It should start working as early as possible and be financed from the federal budget.

And if a person of pre-retirement age decides to resign himself, voluntarily and has not yet found new job, then in this case we must strengthen its social guarantees. In this regard, it is proposed to increase maximum size unemployment benefits for citizens of pre-retirement age more than doubled - from 4,900 rubles, as now, to 11,280 rubles from January 1, 2019 - and set the period of such payment to one year.

And finally, it is also necessary to establish the employer’s obligation to annually provide employees of pre-retirement age with two days of free medical examination while maintaining their salary.

4. When making changes, you cannot follow a template. We have already provided for the preservation of benefits for miners, workers in hot shops, chemical plants, Chernobyl victims, and a number of other categories.

We must support the villagers too. It has already been repeatedly discussed and even decided on the need for a 25 percent increase in fixed payment insurance pension for non-working pensioners living in rural areas who have at least 30 years of experience in agriculture. But the entry into force of this decision was postponed. I propose to start these payments from January 1, 2019.

5. Those who started working early should have the opportunity to retire not only by age, but also taking into account the length of service they have earned.

The bill now establishes that the length of service that gives the right to early retirement is 40 years for women and 45 years for men. I propose reducing the length of service that gives the right to early retirement by three years: for women to 37 years, and for men to 42.

Yes, these benefits have traditionally been provided only upon retirement. But in this case, when changes are coming to the pension system, and people were counting on these benefits, we are obliged to make an exception for them, to provide benefits not in connection with retirement, but upon reaching the appropriate age. That is, as before, women will be able to take advantage of benefits when they reach 55 years of age and men from 60 years of age. Thus, even before retirement, they will no longer pay taxes on their house, apartment, or garden plot.

In conclusion, the President of the Russian Federation noted that, as is known, many experts still believe that we have delayed too much in resolving the issues that are being discussed today. I don't think so. We just weren't ready for this before. But you really can’t put it off any longer. This would be irresponsible and could lead to dire consequences in the economic and social sphere, most in a negative way affect the fate of millions of people, because, now it is already clear, the state will sooner or later have to do this anyway. But the later, the tougher these decisions will be. Without any transition period, without maintaining a number of benefits and those mitigating mechanisms that we can use today.

Thus, raising the retirement age in Russia is inevitable. And, as changes in legislation show, this will happen in 2019.

More details about retirement age in Russia You can read the article at the link.

Strategy for the development of pension policy proposed by Kudrin

The Center for Strategic Research, led by Alexei Kudrin, has prepared for Vladimir Putin a plan for creating a sustainable pension system, the goal of which is to increase payments without increasing budget expenditures.

Important. The essence of Kudrin’s plan comes down to ensuring an increase in pensions relative to the subsistence level by reducing the number of people receiving these payments. It is proposed to increase the retirement age to 63 years for women and to 65 years for men!

In addition to raising the retirement age, it is also proposed to tighten the conditions for receiving a pension:

1. The minimum length of service for calculating an insurance pension (which is now increasing annually to 15 years by 2024) will be further increased to 20 years.
2. The strategy proposes to increase the minimum number of pension points (which also increases to 30 by 2025) to 52.
3. The social pension, which is received by those who did not earn on insurance, is proposed to be assigned upon reaching 68 years of age.

At the same time, it is planned to tighten the conditions for granting early pensions: for example, the minimum required length of service for doctors and teachers will be increased to 35 years (currently doctors have the right to retire early after working for 25 years). Read about who has the right to retire early in the article at the link.

According to CSR calculations, this will increase the ratio of the insurance pension to living wage and reduce budget transfers to finance pensions.

What to expect from pension reform in 2020-2021

The main positive aspect as a result of the reform and raising the retirement age is the annual indexation and increase in the pension amount by an average of 1 thousand rubles. As a result, it is expected that the average pension will increase to 20 thousand rubles.

In addition to raising the retirement age, the issue of forming the funded part of the pension also remains relevant.

Let us remind you, transfer of funds to accumulative part Pensions in Russia have been frozen since 2014.

The funded part of pensions in Russia will definitely not be formed in the next three years, confirmed Deputy Prime Minister Olga Golodets, without ruling out its complete abolition.

Let us note that the budget of the Russian Pension Fund for 2018–2020 was drawn up on the basis that the entire volume of the insurance premium tariff will be allocated to the insurance part of pensions. The formation of pension savings is not provided for in the budget in 2020–2021.

Currently, the Government of the Russian Federation is developing concepts for an individual pension capital system, which should replace the mandatory formation of pension savings. According to the assumption of Deputy Minister of Finance Alexei Moiseev, the new system will start working in 2020.

Now citizens who have not yet decided on the method of forming pension savings within the framework of the new rules will have to finally decide whether they will remain in the state insurance system or start saving additionally for retirement. Based on their decision, pension savings will either go to the selected non-state pension fund, or they will be converted into points and they will become part of the regular insurance pension.

Thus, it is assumed that the Russian Pension Fund will lose its functions as an insurer for the funded part of the pension.

Participation in the new system will be voluntary, but entry into it will be by default. That is, a person will need to write a statement if he does not want to participate in it, and not vice versa. This is done to ensure that people take a more meaningful approach to saving for their future retirement.

Salary savings will be deducted by default unless they submit an opt-out request.

Every person who wants to increase their individual pension capital, will be able to contribute any percentage of his salary to the system at his own discretion. For this he will receive tax benefits. For contributions within six percent of the salary, he will receive a classic tax deduction, i.e. There is no need to pay income tax on this money.

It is assumed that if a person saved for retirement, but fell into serious life situation, for example, became seriously ill, received a disability of the first or second group, lost close relative, he will be allowed to withdraw this money from the pension system and spend it on more pressing needs, such as treatment.

Prepared by "Personal Prava.ru"

Main goals and principles of pension reform

The main goals of the pension reform are:

1) implementation of the right of citizens guaranteed by the Constitution of the Russian Federation to pension provision in old age, in case of disability, in case of loss of a breadwinner and in other cases established by law;

2) ensuring the financial stability of the pension system and creating prerequisites for the sustainable development of pension provision on the basis of state pension insurance and budget financing;

3) adaptation of the pension system to the market relations developing in the Russian Federation;

4) rationalization and optimization of the conditions for the provision and size of pensions;

5) increasing the efficiency of the pension system by improving the pension management system.

Based on the goals stated above, the reform should be based on the following principles:

1) everyone has the right to state pension provision in the event of loss of ability to work due to old age, disability, loss of a breadwinner and in other cases established by law;

2) every employee is subject to compulsory state pension insurance;

3) everyone insured under compulsory state pension insurance has the right to a labor pension in accordance with the duration of insurance and the earnings from which insurance contributions were paid;

4) financing of state pension provision is based on the principle of solidarity, including the solidarity of generations, constituent entities of the Russian Federation and sectors of the economy;

5) funds of compulsory state pension insurance are used exclusively for pension provision of the insured according to the rules and regulations established by law. Part of these funds is centralized and redistributed in order to provide pension guarantees for citizens regardless of their place of residence on the territory of the Russian Federation. Expenses for pension provision of persons who did not participate in pension insurance, are covered from the federal budget.

From the foregoing it follows that in the reform process it is necessary to revise almost all the basic principles of the pension system.

Disadvantages and advantages of the 2001 pension reform

Benefits of the 2001 pension reform

The citizen gets a chance for a higher income, and therefore for larger size pensions. In an effort to provide for his old age with dignity, he learns to rely less on the state and more on himself. Previously, in Russia there was no such freedom to manage your pension savings. But the flip side of this freedom is increased personal responsibility.

It is beneficial for the state that the concern for pensions and responsibility for them be at least partially removed from it and transferred to the citizens themselves and financial institutions. Management companies and non-state pension funds benefit because large capital will come to their management. Finally, the national economy will receive the “long-term” investment resources necessary for its development.

In the long term, the following favorable changes can be expected from the introduction of funded pensions:

The well-being of future pensioners will increase due to the long-term accumulation of funds to finance pensions.

Attracting pension “long-term money” as an investment to the country’s economy will ensure higher rates of economic growth.

The burden on the state pension system will be reduced.

The share of official (“white”) wages will increase, and as a result, the labor market will develop more actively.

There will be opportunities for the development of the stock market and financial infrastructure.

The listed shifts concern almost all spheres of economic and social life, therefore, today pension reform is one of the most significant transformations in Russia. It is very important to use its full potential. However, it should be recognized that the level of readiness of all main participants in the process (state, private business and the population) to participate in the reform is far from ideal. Therefore, quick success cannot be expected in the short term.

Everything discussed above concerns the compulsory (state) pension system. But the pension reform affects all forms of pension provision, including the voluntary formation of pensions in a non-state pension fund (NPF).

Disadvantages of the 2001 pension reform

At the current level of salaries and pension contributions, it is not possible to save a large amount for retirement within the state pension system. For people with low salaries, pensions will make up a significant percentage of them, but the absolute value of these pensions will still be small. For highly paid workers, the percentage of contributions to the insurance and funded part, on the contrary, turns out to be too small (due to the regressive school of Unified Social Tax: the larger the base, the lower the tax rate), so their pensions as a percentage of salaries will be even less than those of the poor and middle-aged layers. Consequently, retirement for such people will mean a serious decline in their standard of living.

As is already known, today the ratio of the average pension to the average salary (the “replacement rate”) in Russia is less than 30%. Reform labor pensions allows us to expect an increase in this level to 35-40% only in 15-20 years. Meanwhile, according to experts International organization labor (ILO), for a normal comfortable life in retirement, the replacement rate should be at the level of 65-70%!

There is only one way: to save for your retirement yourself. The best option Today there is voluntary pension provision in a non-state pension fund (NPF). For most, this is somewhat unusual, but a sober analysis convinces us that without concern for one’s own future, a secure old age will remain just an unattainable dream.

The people are silent. The government has submitted to the State Duma a bill to raise the retirement age. And immediately, streams of lies poured out from all the media about the inevitability of this step, about the fact that we cannot escape from it, that the “problem” has long been ripe and overripe.

The main argument of these scammers pretending to be officials and experts is this: the population is aging, so the number of pensioners is growing, and the share of workers is decreasing. From which an “indisputable” conclusion is drawn: it is no longer possible for able-bodied citizens to support pensioners. And, they say, there is simply nowhere to get money to provide accommodation for the ever-arriving army of old people.

So Professor Moriarty from the government came up with a way to solve this “problem”. It is necessary, they say, to simply raise the retirement age. Then the number of pensioners will decrease. Firstly, as a result of the fact that pensions will no longer be paid to older people, forcing them to work for another 5-8 years. Secondly, and this is the main thing, half of men and a quarter of women will simply not live to see the new retirement age, and they will not have to pay anything at all. At the same time, due to those who manage to survive, the number of workers will increase.

Why are people silent? Because I agree with these Moriarty professors? Hardly. The reason is completely different, and it is banal. This happens due to the nationwide dislike of arithmetic. After all, if you check the figures of these scammers, the scale of the lies will be obvious to everyone. Let's try to make simple calculations using official statistics, although they greatly embellish the reality.

Tales about budgetary weakness. This public is screaming loudest about the ever-increasing burden on the federal budget. Like, there’s not enough money in it for anything. To pay pensions, all expenses have to be cut. That’s why the government’s patience has run out.

Last year, the former Minister of Finance, and now the head of the Center for Strategic Research, which is supported by budget money, Alexei Kudrin made a “killer” argument “proving” the inevitability of pension reform. Over the past 7 years, spending on pensions has increased by 3% of GDP, which is about 2.5 trillion rubles a year - “almost the same as we spend on all education in the country. It turns out that in order to pay even the current pensions, we need to abandon investments in education, medicine, the construction of new roads, and the future of our children,” he lamented.

But, if we look at the reports of the Ministry of Finance, we will find that during the 7 years mentioned by Kudrin, the expenditure side of the federal budget increased by 9 trillion rubles: from 10.1 in 2010 to 19.1 trillion in 2016. Even if we subtract from this amount the increase in pensions by 2.5 trillion rubles, then in 2016 the government had at its disposal an additional 6.5 trillion rubles in the federal budget alone to increase investments in education, medicine, and the construction of new roads.

However, pensions are paid from the federal budget only to civil servants and employees of law enforcement agencies, which amount to 9.2% of total number pensioners. Everyone else's pensions are paid not from the budget, but from employers' insurance contributions to the Pension Fund. So the growth of their pensions has nothing to do with financing education, medicine, or the construction of new roads. That is, to the 6.5 trillion rubles additionally received by the government for these purposes in 2016, at least another 2 trillion must be added. The only question is where they disappeared to.

As we can see, they are simply telling us that this is not true. And Russian finances are run by notorious swindlers. However, if we move from the distribution of budget expenditures to the distribution of gross domestic product (GDP), we get an even more impressive picture.

GDP distribution. At the peak of the last crisis in 2016, when workers and pensioners had to tighten their belts, according to Rosstat, GDP amounted to 85.9 trillion rubles. Rosstat includes gross value added and net (less subsidies) taxes. In other words, GDP is the cost of final consumption goods and services in both the extra-budgetary and budgetary sectors of the economy.

According to the report of the Pension Fund of the Russian Federation (PFR), in 2016, 4.1 trillion rubles were collected in insurance premiums. Contributions were paid in the amount of 22% of the accrued salary. That is, the accrued salary amounted to 18.6 trillion rubles, and workers received 16.2 trillion rubles in their hands – minus personal income tax (NDFL). This represents 18.9% of gross domestic product.

According to the same report, 6.5 trillion rubles or 7.6% of GDP were spent on all types of pensions. That is, the share of workers and pensioners accounted for 26.5% of GDP - a little more than a quarter. Our scholarships and benefits amount to hundredths of a percent of GDP and are not noticeable in such calculations.

We are talking primarily about our dollar millionaires and billionaires. Their number, according to the World Wealth Report of the financial company Capgemini, increased in 2016 by 19.7% to 182 thousand people. Among them, of course, there are normal and even good entrepreneurs who enjoy well-deserved respect. Such, for example, as Evgeny Kaspersky or Pavel Grudinin. There are thousands of them.

The scammers pretending to be officials and “experts” who fill television screens are modestly silent about this. But the Western press is filled with outrageous examples of the “fantastic solvency of Russians.” Here is one of the messages: five Russians in London, going into a hotel bar, drank there for 54 thousand dollars, and also gave the bartender 15 thousand as a tip. But that’s how it is, every little thing is weird.

The whims of wealthier Russians cost tens and hundreds of millions of dollars, which they shell out for historical castles and luxurious palaces in the most expensive cities and villages of Europe. Residents of Nice on the Cote d'Azur in France are even forced to learn Russian. And what can we say about our oligarchs? The costs of their quirks amount to many billions of dollars.

But from this 3/4 of their GDP, “solvent citizens” make investments, develop the economy, and “experts” tell us lies. Yes they do. The only question is what they invest their money in.

They invest almost nothing in domestic production. And if something is invested, it is with borrowed money. Enterprises are forced to repay loans with considerable interest, worsening their performance indicators for several years.

A "frightening" trend. Let's compare the current GDP distribution with, say, 2012. Then, according to Rosstat, it amounted to 66.9 trillion rubles. According to the report of the Pension Fund, insurance premiums were collected 3 trillion rubles at the same 22% of the accrued salary, which thus amounted to 13.6 trillion rubles, and excluding personal income tax - 11.8 trillion. This amounted to 17.6% of GDP. 4.5 trillion rubles or 6.7% of GDP were spent on pensions. If we add up their shares, then workers and pensioners together received 24.3% of GDP. Less than a quarter.

In 2016, the share of workers in GDP, let me remind you, increased to 18.9%, the share of pensioners - to 7.6%, and together their share increased to 26.5%. If we carry out the same calculation for 2017, we will see that the trend continued, although it slowed down. The share of workers in GDP increased to 19.3%, the share of pensioners - to 7.8%, and together their share increased to 27.1% of gross domestic product.

Just don’t think that over the years the well-being of workers and pensioners has increased significantly. This did not happen in real terms, but only in paper terms. On paper everything looks beautiful. In 2012, working Russians received 11.8 trillion rubles, and in 2016 – 16.2 trillion.

But at the same time, the average annual ruble exchange rate in 2012 was 31.09, and in 2016 – 67.03 rubles per US dollar. Thus, the income of workers in 2012 amounted to 380 billion dollars, and in 2016 - only 242 billion. That is, in reality, the well-being of working citizens in Russia decreased (even if we do not take into account dollar inflation) by 36.3%.

The same thing happened with pensions. On paper, pensioners' incomes increased from 4.5 to 6.5 trillion rubles. But taking into account the collapse of the ruble by robbers pretending to be the leadership of the Central Bank, in 2012 the income of pensioners amounted to 145 billion dollars, and in 2016 - only 97 billion. That is, their real well-being decreased by 33.1%. Therefore, there is no talk at all about the “too rapid” growth of pension costs in the country. In reality, there was a reduction by a third.

About shadow income. However, scammers pretending to be officials and experts have another trump card up their sleeves. This is “shadow” income. With their help, Rosstat carries out an “additional assessment” of the gross domestic product. By regulating the size of this “revaluation”, he ensures (when the authorities need it) GDP growth in the absence of it. In 2017, for example, Rosstat estimated the share of the shadow economy in Russia at 15–16% of GDP, department head Alexander Surinov told reporters.

There really is a “shadow” sector in the Russian economy, although its actual size is unknown to anyone. The Ministry of Finance assures that this is salary “in envelopes” and the income of self-employed citizens. It’s just very difficult to imagine that the random, mostly penniless, extra earnings of the self-employed in apartment renovation and private driving, together with an insignificant share of salaries “in envelopes”, are comparable to the income of all officially working citizens. We still have the overwhelming majority of the latter.

And the earnings of many categories of civil servants, as well as employees in the corporate sector, amount to hundreds of thousands and millions of rubles per month, or even per day. Only in Moscow, where it is concentrated a large number of For such highly paid positions, according to the latest data from the Moscow City Statistics Service, the “white” average salary of employees of metropolitan enterprises and organizations of all forms of ownership (except small businesses) amounted to an average of almost 92 thousand rubles per month.

In reality, at least 90% of “shadow” income consists of embezzlement, corruption and other criminal “earnings” of a non-labor nature. Their actual size is unknown to anyone, but the scale, as everyone admits, is enormous. And those 1–2% of GDP that go to the self-employed and citizens receiving salaries “in envelopes” do not in any way change the overall picture of the distribution of the gross domestic product created in the country.

Self-service, Putin's style. This is the picture you get if you look at it from a bird's eye view. What if you take a closer look? According to sociological surveys, half of our pensioners (according to trade unions - a third) continue to work after retirement. Mainly because it is humanly impossible to live on the pension set for us. Official statistics are prudently silent on this matter. And it's clear why.

The fact is that the employer pays all types of taxes for a working pensioner, which are imposed on both his salary and the profit of the enterprise created by him. And the amount is not small at all. Only on the salary received by the employee, 77% of direct taxes are collected.

To pay an employee 100 rubles, the company must accrue him 115 rubles (then after personal income tax deduction in 13%, the person will receive 100 rubles). Then 30% of contributions to state social funds are added to this amount. The result is already 150 rubles. This amount is subject to 18% value added tax (VAT). It turns out 177 rubles, including 77 rubles for taxes.

But the owners do not hire a worker just to receive a salary: he must make a profit. And it, in turn, is subject to a profit tax of 20%, as well as VAT. And this is not counting the mass of indirect taxes that a person pays when purchasing goods and services.

Since the average pension in 2017 was 36% of the average salary, direct taxes paid by an enterprise for a working pensioner alone can support two pensioners. And taking into account indirect taxes – at least three. He, a working pensioner, uses these taxes to support another person besides himself. non-working pensioner. The rest goes to “solvent Russians” who squander the fruits of his labor.

1) scientific and educational

2) socially transformative

3) artistic and aesthetic

4) material and production

3. Which of the given examples illustrates interpersonal communication?

1) The head of state addresses citizens in the media.

2) Doctors listen to the report of the Minister of Health.

3) Friends met after a quarrel, found out its reasons and made peace.

4) Representatives of trade unions discuss the organization of the meeting.

What is the hallmark of morality?

1) reflects ideas about good and evil

2) has an emotional impact on a person

3) explains natural and social phenomena

4) appeals to supernatural forces

5. The government has come up with a proposal to introduce tax breaks for small businesses. This fact can be considered as an example of the connection

1) law and politics

2) economics and entrepreneurship

3) politics and science

4) economics and politics

The country of P. specializes in agricultural production. The land belongs to individual families, whose members work their plots together. The bulk of the products are consumed by the producers themselves. What type of society is this?

1) traditional

2) industrial

3) informational

4) post-industrial

A. Moral standards reflect people's ideas about good and evil.

B. Only the person himself acts as the judge of his actions from the point of view of their compliance with moral standards.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Are the following moral judgments correct?

A. Moral standards arose with the advent of the state.

B. One of the signs of morality is the voluntary fulfillment of its requirements.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

9. Ilya studies in the art studio and drama club of the Center children's creativity. What type of education can these classes be classified as?

1) continuing education

2) additional education

3) secondary (complete) education

4) professional education

10. Vitaly studies in the 8th grade of the gymnasium. Additionally, he attends the figure skating section. What educational level is Vitaly at?

1) secondary vocational education

2) basic general education

3) secondary general education

4) primary general education

Are the following judgments about the role of science in modern world?

A. Science helps a person systematize knowledge about the world around him.

B. Science strives for the reliability of the results obtained.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Are the following judgments about the relationship between society and nature correct?

A. Society and nature are organically interconnected, since nature is natural condition existence of people.

B. The technocratic type of thinking considers nature only as a source of raw materials for material production.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Which of the following refers to factors (resources) of production?

1) profit

4) salary

Indicate the name of the economic system in which the market mechanism is complemented by the active role of the state in organizing the economic life of society.

1) market

2) administrative-command

3) planned

4) mixed

Mandatory payments by individuals and legal entities to the state are

1) duties

2) subsidies

3) insurance premiums

In a command economy, as opposed to a market economy,

1) there is competition among manufacturers

2) labor is a commodity

3) resources are distributed centrally

4) income tax has been established

Before the start of the beach season, the number of sellers of weight loss products increases sharply. This is the result

1) government regulation

2) price collusion among producers

3) customer demand

4) competition

18. In country Z, there are a large number of independent producers of a homogeneous product and many isolated consumers of this product on the market. What additional information would allow us to define this market as a “pure competition” market?

1) The total demand of all consumers is satisfied with the support of the state.

2) The country has a high level of social guarantees.

3) The state legally guarantees free entry of new producers into the market.

4) There is no antimonopoly legislation in the country.

Are the following statements true?

A. Economy is an economy used by people to ensure life, satisfy needs by creating the necessary goods, conditions and means of subsistence.

B. Economics is the science of farming, the way people run it, relationships between people in the process of production and exchange of goods.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Are the following statements true? various types and forms?

A. Employees of an enterprise of any form of ownership are entitled to independently decide on the distribution of profits and the allocation of funds for the development of its fixed assets.

B. Limited partners in a limited partnership exercise management and act in economic relations on behalf of the partnership.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

What is the characteristic feature of a nation?

1) community of historical memory

2) the presence of a political system

3) competitiveness

4) presence of control apparatus

The choice of an individual’s method of action in society primarily depends on

1) origin

2) vocational training

3) level of education

4) value guidelines

When Dmitry Dmitrievich G. turned 65 years old, he was fired due to staff reduction. What population group does he belong to?

1) unemployed

2) able-bodied

3) marginalized

4) disabled

At the stage of growing up of a child, the main force shaping his worldview becomes(are)

1) school education

2) social environment

3) positive examples of art and literature

4) self-education

Are the following statements about the functions of the family true?

A. B modern society the production function remains the main function of the family.

B. The reproductive (biological reproduction) function of the family retains its importance in societies of any type.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Are the following statements true?

A. Deviant behavior can manifest itself in a person’s special talents and extraordinary abilities.

B. Deviant behavior is always illegal.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

What is the characteristic of any state?

1) respect for the constitutional rights of man and citizen

2) the presence of public authority

3) implementation of the principle of separation of powers

4) expanded powers of the state apparatus

A necessary condition the existence of civil society is

1) diversity social groups, public associations, connections between them

2) the presence of a bicameral parliament

3) the presence of state control over the life of society

4) lack of possibility of free entry into and exit from the country

In country Z, the only political party exercises complete control of society, controls not only the political sphere, but also the economic one, and any opposition is suppressed. What mode are we talking about?

3) about the regime of limited monarchy

4) about totalitarian

30. In the state of M., representative authorities are formed as follows: 50%

are candidates included in the electoral lists of their parties and movements, 50%

1) mixed

3) proportional

4) majority

Are the following statements about the state true?

A. The state determines moral values society.