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2 . 2022

Assessment of the impact of benefits and special tax regimes on the revenues of the CHI system

Abstract

In order to stimulate economic growth, a number of employers in Russia are provided with benefits and special tax regimes for paying contributions for compulsory health insurance of the working population with compensation for lost income of the Federal Compulsory Medical Insurance Fund (FCMIF) through an interbudgetary transfer. As part of the study, an assessment was made of the impact of these benefits on the income of the FCMIF and the sufficiency of the compensating transfer. The data obtained suggest that due to benefits and special tax regimes, even taking into account the interbudgetary transfer, the FCMIF can annually lose up to 0.5 trillion rubles of income. At the same time, the rate of compulsory medical insurance contributions for the working population in Russia is significantly lower than the rate of social health insurance in Eastern European countries with a level of production comparable to Russia. The authors conclude that it is necessary to revise the system of benefits and special tax regimes for the payment of compulsory medical insurance contributions and/or to increase the interbudgetary transfer to an amount sufficient to compensate for the shortfall in income of the FCMIF.

Keywords:FCMIF income; tax incentives; interbudgetary transfer; healthcare financing

Funding. The article is based on the results of research carried out at the expense of budgetary funds under the state assignment of the Financial University under the Government of the Russian Federation.

Conflict of interest. The authors declare no conflict of interest.

Contribution. Research concept and design, writing the text, statistical data processing, editing – Glazunova S.A.; research concept and design, collection and processing of material, editing – Ragozin A.V.; collection and processing of material, compilation of the list of literature, editing – Safonov A.L.

For citation: Glazunova S.A., Ragozin V.V., Safonov A.L. Assessment of the impact of benefits and special tax regimes on the revenues of the CHI system. ORGZDRAV: novosti, mneniya, obuchenie. Vestnik VSHOUZ [HEALTHCARE MANAGEMENT: News, Views, Education. Bulletin of VSHOUZ]. 2022; 8 (2): 73–83. DOI: https://doi.org/10.33029/2411-8621-2022-8-2-73-83 (in Russian)

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CHIEF EDITOR
CHIEF EDITOR
Guzel E. Ulumbekova
MD, MBA from Harvard University (Boston, USA), Head of the Graduate School of Healthcare Organization and Management (VSHOUZ)
Вскрытие
Medicine today

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