Financial and Legal Risks of the Digitalization of Compulsory Social Insurance
( Pp. 25-31)
More about authors
Dmitry I. Guzov
postgraduate student of the Department of International and Public Law of the Faculty of Law, Moscow Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
Abstract: The object of the study is the legal relations arising in the process of appointment, payment and control over the financial and economic activities of insurers in the compulsory social insurance system in the context of digitalization and the introduction of proactive mechanisms.
Research Methods. The study utilizes formal legal, systemic, and structural-functional methods, as well as an analysis of the law enforcement practices of bodies administering and overseeing compulsory social insurance, including the Social Fund of Russia and tax authorities.
Conclusions. It has been established that the digitalization of compulsory social insurance, while increasing the efficiency of insurance coverage assignment and payment and the detection of violations, simultaneously leads to an increase in recalculations and refunds of overpaid amounts, a decrease in legal certainty, and a shift in financial risks from the public entity to the insured persons. It is concluded that the financial and legal mechanism of compulsory social insurance is being transformed into a hybrid model combining insurance and budgetary-administrative elements.
Research Methods. The study utilizes formal legal, systemic, and structural-functional methods, as well as an analysis of the law enforcement practices of bodies administering and overseeing compulsory social insurance, including the Social Fund of Russia and tax authorities.
Conclusions. It has been established that the digitalization of compulsory social insurance, while increasing the efficiency of insurance coverage assignment and payment and the detection of violations, simultaneously leads to an increase in recalculations and refunds of overpaid amounts, a decrease in legal certainty, and a shift in financial risks from the public entity to the insured persons. It is concluded that the financial and legal mechanism of compulsory social insurance is being transformed into a hybrid model combining insurance and budgetary-administrative elements.
How to Cite:
Guzov, D.I. (2026). Financial and Legal Risks of the Digitalization of Compulsory Social Insurance. Gaps in Russian Legislation, 19(1), 25-31. DOI: 10.33693/2072-3164-2026-19-1-25-31. EDN: GHKXZW
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Yuzhakov V.N., Dobrolyubova E.I., Tikhomirov Yu. A., Starostina A.N. Quality of Russian Public Administration: Problems and Priorities. Moscow: Delo Publishing House, 2022.
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Balashov A.I. Digitalization of the Procedure for Providing Social Services to the Population: Innovations and Barriers to Their Implementation. Economic and Socio-Humanitarian Studies. 2021. No. 4 (32). Pp. 6–15. (in Rus.).
Kosarev Yu. A. Conceptual Models of State Social Insurance as a Form of Social Protection and National Security of Society in the Post-Reform Period: Dr. Sci. (Sociolog.). Moscow, 1999. 305 p.URL: https://elibrary.ru/qdlfch (accessed January 20, 2026).
Migranova L.A., Roik V.D. Social Insurance in Russia: Current State, Modern Challenges and Responses. Scientific Review. Series 1: Economics and Law. 2020. No. 1–2. Pp. 75–95. DOI: 10.26653/2076-4650-2020-1-2-07. URL: https://elibrary.ru/shtptr (accessed January 20, 2026). (in Rus.).
Petyukova O.N., Guzov D.I. Financial and legal regulation of compulsory social insurance in Russia: challenges of digitalization and areas for improvement. Economic Problems and Legal Practice. 2025. Vol. 21. No. 5. Pp. 44–49. DOI: 10.33693/2541-8025-2025-21-5-44-49. (in Rus.).
Pulyaevskaya I.A., Yakimova E.M. Proactive Provision of Public Services: Towards the Abolition of the Application-Based Model. Administrative Law and Procedure. 2021. No. 4. Pp. 58–61. (in Rus.).
Sergeev I.B., Buinevich D.V. Criteria for Assessing the Effectiveness of Digital Technologies in the Field of Social Protection. Bulletin of Eurasian Science. 2024. Vol. 16, No. 4. (in Rus.).
Talapina E.V., Kozyar (Dvinskikh) D.Yu. Proactive Public Services: On the Path to Algorithmization. Public Administration Issues. 2023. No. 2. Pp. 7–32. (in Rus.).
Talapina E.V., Kozyar (Dvinskikh) D.Yu. Quality Assessment Criteria and Prospects for the Implementation of Proactive Public Services. Public Administration Issues. 2024. No. 2. Pp. 64–84. (in Rus.).
Fedchenko E.A. Digital Public Financial Control: Challenges and Opportunities. Bulletin of the Altai Academy of Economics and Law. 2025. No. 3–2. Pp. 346–353. (in Rus.).
Yuzhakov V.N., Dobrolyubova E.I., Tikhomirov Yu. A., Starostina A.N. Quality of Russian Public Administration: Problems and Priorities. Moscow: Delo Publishing House, 2022.
YUzhakov V.N., Dobrolyubova E.I., Tikhomirov YU.A., Starostina A.N. Kachestvo rossiyskogo gosudarstvennogo upravleniya: problemy i prioritety. M.: Delo, 2022.
Keywords:
compulsory social insurance, digitalization, financial and legal mechanism, Social Fund of Russia, proactive payments, financial control, recalculation of insurance payments, public finances, insured persons.
