title: Private pensions funds in North Macedonia and Russia
metadata.name: dc.contributor.author
metadata.value: Ampovska, Marija
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Kilinkarova, Elena V.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Misheva, Kristina
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Nogaylieva, Fatima K.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Polenchuk, Maria D.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2022-12-29T14:28:42Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2022-12-29T14:28:42Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2022-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Ampovska, Marija, Elena V. Kilinkarova, Kristina Misheva, Fatima K. Nogaylieva, Maria D. Polenchuk. 2022. “Private pensions funds in North Macedonia and Russia”. Vestnik of Saint Petersburg University. Law 3: 725–739. https://doi.org/10.21638/spbu14.2022.309
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2022.309
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/38774
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article focuses on the reform of the pension systems in North Macedonia and Russia,
  which resulted in switch from one-pillar to multi-pillar pension systems, and current legal
  and institutional architecture in both legal systems with emphasis on private pension funds
  which are widely recognized as the core drivers for the improvement of the living standards
  of retirees. The article starts with the general overview of Macedonian and Russian pension
  systems which provides the necessary background for understanding of the legal regime of
  private pension funds. The general overview of the pension systems is followed by the detailed
  analysis of the legal status of private pension funds in both countries, with more attention
  being paid to the experience of North Macedonia where private pension funds play a more
  important role in the pension system. In Russia private pension funds have shown their positive
  effect, but their coverage in general is still moderate. The overview of general rules of taxation
  of contributions to private pension funds and pensions concludes the article. The comparative
  research allowed to make the conclusion that both countries have made different progress in
  moving to a three-pillar pension system especially from the viewpoint of the established legal
  and institutional framework, and the establishment and operation of the private funds, both
  mandatory and voluntary.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: This paper was supported by the European Commission, and is part of the Erasmus+ Programme,
  Project Reference: 2020-1-MK01-KA107-077523, project card available at https://erasmus-plus.ec.europa.
  eu/projects/eplus-project-details project/2020-1-MK01-KA107-077523
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: en
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 13; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: pension system
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: mandatory pension
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: fully funded pension
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: voluntary pension
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: private pension funds
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: pension benefits
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: insurance contributions
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: taxation
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Private pensions funds in North Macedonia and Russia
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 09.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/38774/1/09.pdf
resources.format: Adobe PDF
resources.size: 696,7 kB