| Popis: |
This paper contains the results of assessing the impact of involving the senior population in labor activity on the income of the pension system in the current conditions of the Russian labor market. The paper is presented the theoretical research and empirical data of the positive and negative impact of population aging on economic growth and development. According to the calculations, more active involvement of seniors in working activity has an insignificant effect on the inflow of insurance contributions and, correspondingly, the pension system income due to the existing discrimination toward the senior population. The conclusion is drawn that from a tax perspective employment incentives for seniors should not be considered a driver for growth in insurance contributions. Furthermore, ensuring the stability and financial solvency of the pension system based on increasing the retirement age is only possible in the short term by reducing pension payments to individuals affected by that increase. |
