Legal regulation of payers of insurance contributions in the system of financial law

The problem of untimely and incomplete payment of insurance premiums, in spite of a constant change in the existing regulatory and legal provisions, is the main obstacle to effective performance by the state extra-budgetary funds of the Russian Federation of the functions assigned to them. Overcoming the current situation is seen in the modernization of the control system, primarily financial, for paying insurance premiums. The solution to the problem of non-payment or incomplete payment of insurance premiums to various funds is seen in the transfer of part of the authority to administer compulsory insurance contributions to tax authorities at the location of the insured, thereby creating the possibility of cross-checking financial control. Also, the solution to the problem lies in the area of increasing financial responsibility, since often the liability of ten thousand rubles for legal entities, and for individual entrepreneurs of one thousand rubles is not significant, thus not considered a potential insurer's weighty.