Tariff policy in the field of social insurance and formation of pension rights of citizens

The purpose of the study is to identify the problems of the Russian tariff and tax policy of compulsory pension insurance from the standpoint of performing the institutional function of the state pension system – ​effective formation of pension rights of citizens. The methodological basis of the study was formed by general and special methods of scientific knowledge: analysis (economic and statistical, financial, systemic, comparative) of theoretical and practical material and synthesis, expert assessments. The information base of the study is officially published data from Rosstat, the SFR and the OECD. The article shows that the current tariff and tax policy of the OPS is focused on macroeconomic functions in the budget system to the detriment of social priorities of long-term sustainable development of the state, since it significantly limits the main categories of the employed population in the formation of individual pension rights for a dignified old age. The main reason for this is that the tariff policy is fully integrated into the tax and budget systems of the country and is aimed only at implementing the redistribution function.