Assessment of changes in legislation regarding liability for non-payment of insurance premiums

The problem of payment of insurance contributions to non-budgetary funds of Russia is considered in the work. As you know, these funds do not receive substantial amounts due to concealment and reduction of the taxable base. Administration of collection of payments is handled by the Federal Tax Service and the Social Insurance Fund. In order to increase revenues to off-budget funds and to combat illegal phenomena in the labor market, criminal liability was introduced to reduce the tax base. The article shows that the increase in the collection of payments will not occur due to the complexity of identifying such violations.