INSURNCE CONTRIBUTIONS: HISTORICAL ASPECT IN THE TAXATION OF RUSSIA
A system of compulsory insurance for working people by their employers is carried out in Russia. The history of insurance premiums begins from the end of the 19<sup>th</sup> century. First attempts to introduce the responsibility of employers for their employees were made nearly this date. At the moment, the system of deductions to pension, medical and social insurance funds has existed for about thirty years, but it also often undergoes changes. The purpose of this research is to determine the current mechanism for calculating and paying insurance premiums, as well as to identify previous events that have led to the formation of the deduction system that is common in Russia at the moment.