The evolution of scientific views on the legal nature of insurance premiums in the Russian Federation

Abstract

The article discusses the evolution of scientific views on the legal nature of insurance premiums to state extra-budgetary funds, from the 1990s to the present day. This period was characterized by repeated fundamental changes in the legislator's approaches to regulation in this area: the transfer of the functions of administering insurance premiums from state extra-budgetary funds to tax authorities and vice versa; the inclusion of norms regulating this type of mandatory payments in the Tax Code of the Russian Federation, then in special federal laws. Scientific discussions focused, in particular, on the tax or non-tax nature of insurance premiums, on the manifestations of such a feature of insurance premiums as individual compensation, and on the prevalence of public or private interest in legal relations regarding the payment of insurance premiums.