Russian Federation
UDK 338.24.021.8 Экономические реформы
e of the key parameters of the effectiveness of long-term pension reform is public confidence in it. A comprehensive social analysis of innovations in the pension sphere is necessary for the successful results of reforms. There is a growing need for transparency and validity of the conducted actions. The paper provides a comprehensive social-theoretical justification of pension measures taking into account modern requirements for social sustainability and security of Russia. e of the key parameters of the effectiveness of long-term pension reform is public confidence in it. A comprehensive social analysis of innovations in the pension sphere is necessary for the successful results of reforms. There is a growing need for transparency and validity of the conducted actions. The paper provides a comprehensive social-theoretical justification of pension measures taking into account modern requirements for social sustainability and security of Russia.
sociology, pensions, provision, taxation, state, society
1. Andriyanov V.P. Spekulyativnaya suschnost' institutov nakopitel'noy pensionnoy sistemy, ih nestabil'nost' i destabiliziruyuschie proyavleniya // Finansy i kredit. 2012. № 45. S. 25-39.
2. Bigel'dieva Z.A. Problemy finansovogo obespecheniya pensionnoy sistemy v usloviyah rynochnoy ekonomiki Kazahstana i puti ih resheniya // Finansovaya analitika: Problemy i resheniya. 2012. № 9. S. 41-47.
3. Vavulin D.A. O nekotoryh itogah pensionnoy reformy v Rossii // Finansy i kredit. 2012. № 2. S. 32-40.
4. Korytcev M.A., Fursa E.V. Modernizaciya pensionnoy sistemy v postkrizisnoy Rossii: imperativy transformacii i varianty institucional'nyh innovaciy // Terra Economicus. 2012. T. 10. № 1-3. S. 38-45.
5. El'nikova G. A. Pozhilye lyudi kak ob'ekt issledovaniya: problemy metodologii / G.A. El'nikova, K. V. Beketov // Gumanitarnye, social'no-ekonomicheskie i obschestvennye nauki. - 2023. - № 9. - S. 45-49. - DOIhttps://doi.org/10.23672/SAE.2023.9.9.011..
6. Nazarov V.S. Buduschee pensionnoy sistemy: parametricheskie reformy ili smena paradigmy? // Voprosy ekonomiki. 2012. № 9. S. 67-87.
7. Lazareva N. V. Finansovye resursy organov mestnogo samoupravleniya: istoriya, struktura, regulirovanie // Rostovskaya gosudarstvennaya ekonomicheskaya akademiya. - Rostovna-Donu : Bez izdatel'stva, 1998. - 127 s.
8. Lazareva N. V. Rol' pravovogo obespecheniya audita v upravlenii byudzhetnymi potokami // Finansy. - 2001. - № 10. - S. 58-60.
9. Lazareva N. V. Upravlenie byudzhetnymi resursami territoriy // SanktPeterburgskiy gosudarstvennyy universitet ekonomiki i finansov; Kafedra finansov. - Sankt-Peterburg : Sankt-Peterburgskiy gosudarstvennyy universitet ekonomiki i finansov, 2000. - 153 s.
10. Lazareva N. V. Audit v sisteme upravleniya dohodami mestnyh byudzhetov // Rostovskaya gosudarstvennaya ekonomicheskaya akademiya. - Rostov-na-Donu : Bez izdatel'stva, 2000. 190 s.
11. Lazareva N. V. Nalogi i nalogooblozhenie : Uchebnik // Moskva : Obschestvo s ogranichennoy otvetstvennost'yu "Rusayns", 2023. - 472 s.
12. Lazareva N. V., Yashunova A. A. Metody ucheta zatrat v stroitel'noy organizacii // Uchenye zapiski Tambovskogo otdeleniya RoSMU. - 2020. - № 17. - S. 36-43.
13. Lazareva N. V. Uchet i nalogooblozhenie sub'ektov predprinimatel'stva // Strategii razvitiya predprinimatel'stva v sovremennyh usloviyah : Sbornik nauchnyh trudov IV nacional'noy (s mezhdunarodnym uchastiem) nauchno-prakticheskoy konferencii, SanktPeterburg, 23-24 yanvarya 2020 goda. - Sankt-Peterburg: Sankt-Peterburgskiy gosudarstvennyy ekonomicheskiy universitet, 2020. - S. 242-245.
14. Lazareva N. V. Audit sistem nalogooblozheniya // Ekonomika i predprinimatel'stvo. 2020. - № 1(114). - S. 626-629.
15. Lazareva N. V. Korporativnaya uchetnaya politika //Sankt-Peterburg : SanktPeterburgskiy gosudarstvennyy ekonomicheskiy universitet, 2020. - 79 s.
16. Issledovanie metodologii formirovaniya uchetnoy politiki : / N. V. Lazareva, A. A.Baranova, E. V. Fedorova [i dr.]. - Moskva : Obschestvo s ogranichennoy otvetstvennost'yu "Rusayns", 2021. - 100 s.
17. Lazareva N. V. Evdokimova L. K. Buhgalterskiy uchet na predpriyatiyah obschestvennogo pitaniya /Pod redakciey N.V. Lazarevoy //Sankt-Peterburg : Sankt-Peterburgskiy gosudarstvennyy ekonomicheskiy universitet, 2019. - 89 s.
18. Lazareva N. V. Makroekonomika. Prodvinutyy uroven' : Uchebnik //Moskva : Obschestvo s ogranichennoy otvetstvennost'yu "Rusayns", 2023. - 268 s.
19. Ruban-Lazareva N. V. Makroekonomicheskie parametry strategii finansov ustoychivogo kachestvennogo razvitiya // Vestnik Altayskoy akademii ekonomiki i prava. - 2023. № 9. - S. 93-99. - DOIhttps://doi.org/10.17513/vaael.2979.
20. Lazareva N. V. Nalogovyy potencial regionov // Ekonomika i predprinimatel'stvo. 2022. - № 7(144). - S. 660-663. - DOIhttps://doi.org/10.34925/EIP.2022.144.7.125.
21. Lazareva N. V. Cifrovye finansovye aktivy i cifrovaya valyuta kak sovremennye instrumenty ustoychivogo ekonomicheskogo rosta // Aktual'nye problemy obschestva, ekonomiki i prava v kontekste global'nyh vyzovov : sbornik materialov IV Mezhdunarodnoy nauchnoprakticheskoy konferencii, Moskva, 04 oktyabrya 2021 goda. - Moskva: OOO "Institut razvitiya obrazovaniya i konsaltinga", 2021. - S. 118-121.
22. Lazareva N. V. Cifrovizaciya ucheta obyazatel'stv v stroitel'stve // Ekonomika. Upravlenie. Obrazovanie. - 2019. - № 2(9). - S. 36-40.
23. Lazareva N. V. Autsorsing kak progressivnoe yavlenie mirovoy ekonomiki / N. V. Lazareva, A. Egorova // Strategii razvitiya predprinimatel'stva v sovremennyh usloviyah : Sbornik nauchnyh trudov IV nacional'noy (s mezhdunarodnym uchastiem) nauchnoprakticheskoy konferencii, Sankt-Peterburg, 23-24 yanvarya 2020 goda. - SanktPeterburg: Sankt-Peterburgskiy gosudarstvennyy ekonomicheskiy universitet, 2020. S. 280-283.
24. Fayberg T.V. Byudzhet pensionnogo fonda rf v usloviyah realizacii byudzhetnoy reformy // Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii. 2012. № 5. S. 34-36.
25. Fedotov D.Yu. Reforma pensionnoy sistemy Rossii: chto dostignuto? // Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii (Baykal'skiy gosudarstvennyy universitet ekonomiki i prava) (elektronnyy zhurnal). 2012. № 1. S. 4-4.
