FEATURES OF FORMATION OF INCOME AND EXPENSES OF THE SOCIAL INSURANCE FUND IN MODERN CONDITIONS

DOI: 10.36871/ek.up.p.r.2020.11.04.013
UDC 336.233.2

Authors

S. M. OSMANOVA,
Master of the third year of studies in «Finance and Credit», Dagestan State University, Makhachkala, Russian Federation
F. I. NINALALOVA,
Scientific adviser, Scientific supervisor, Candidate of Economic Sciences, Associate Professor of the Department «Finance and Credit», Dagestan State University, Makhachkala, Russian Federation

Abstract

The article analyzes the features of income generation and the direction of using the social insurance Fund's funds in modern economic conditions, identifies the main sources of income formation of the FSS budget, as well as the impact of the coronavirus pandemic on the state of the Fund's budget.

Keywords

insurance contributions, social benefits, pandemic, budget revenues, budget expenditures, social support measures.