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Changes in the tax accounting of non-state pension funds

Экономика и предпринимательство, 2021
В статье авторами рассматриваются изменения в налоговом учете негосударственных пенсионных фондов. Известно, что многие организации перечисляют за работников взносы в негосударственные пенсионные фонды (далее -НПФ) по договорам негосударственного пенсионного обеспечения (далее -НПО). Такие расходы можно учесть при формировании облагаемой базы по налогу
Г.С. Султанов   +2 more
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Non-state pension funds in the pension system

Materials of the International interdisciplinary scientific and practical conference «SCIENCE TRANSFORMS REALITY – 2024»
The article is devoted to the study of trends in the conjuncture of the Russian securities market in modern conditions. The impact of the economic crisis on securities trading in Russia and the growth of activity of private investors in the securities market are assessed.
I. Khannanov, Elena Maklakova
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NON-STATE PENSION FUNDS AND THEIR ROLE IN THE PENSION SECURITY SYSTEM OF UKRAINE

Actual Problems of Economics
The article defines the essence of the concept of "non-state pension fund" as a subject of nonstate pension provision in Ukraine. The types of non-state pension funds are summarized, which include: open; corporate; professional funds. It is proven that non-state pension funds play an important role in the pension system of Ukraine, especially in the ...
Zoryna Shatska
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Activities of non-state pension funds in the field of early non-state pension provision

Economic Problems and Legal Practice, 2020
The system of early retirement pensions was inherited from the USSR and every third Russian pensioner receives a preferential pension. It is assigned to metallurgists, oil workers, coal miners, ballerinas, trolleybus drivers, teachers - the lists of early retired pensioners are huge.
E. Yudina
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Establishment of Non-State Pension Funds and the Financial Law Subject

Financial law
The paper examines the sectoral affiliation of relations concerning accumulation of non-state pension funds, defines the features of these relations from the point of view of signs typical for financial legal relations, identifies specific types of these relations that can be attributed to the subject of financial law.
A. Paul
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Financial analysis of the market of non-state pension funds in Russia

Экономика и предпринимательство, 2021
В настоящее время НПФ являются развивающимися и перспективными финансовыми институтами, под управлением которых находится значительный объем денежных средств пенсионных сбережений российских граждан. Статья отвечает на актуальные теоретические вопросы, связанные с развитием рынка НПФ в России.
П.Р. Пайкович
openaire   +2 more sources

Legal nature of non-state pension funds

EURASIAN LAW JOURNAL, 2022
D. Pankratov
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State and development of non-state pension funds in the Russian Federation

Экономика и предпринимательство, 2020
В статье раскрывается роль и значение негосударственных пенсионных фондов как источник формирования дополнительных накоплений к старости. Исследованы преимущества и недостатки инвестирования пенсионных накоплений в негосударственный пенсионный фонд.
Д.А. Рабаданова   +1 more
openaire   +2 more sources

Ecosystem of non-State pension funds: A fashion trend or a strategic need?

Finance and Credit, 2022
Subject. The modern trend of economic development requires that non-State pension funds accelerate the transition from the classic business model to the formation of a financial ecosystem.
Ekaterina S. Yarovaya
semanticscholar   +1 more source

The Role of Non-State Pension Funds in Ensuring the Socio-Economic Development of the Country

Modern Economy, 2022
. Introduction. With the constant growth of the deficit in the financing of pension benefits and the real threat of the state's inability to guarantee pensions, the role of the private pension system is growing.
O. Borysiuk
semanticscholar   +1 more source

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