MODELS OF CO-FINANCING SOCIAL INSURANCE PROGRAMS: COMPARATIVE ANALYSIS AND PROSPECTS FOR RUSSIA

The article considers models of co-financing of social insurance programs in international practice and assesses the possibilities of their adaptation to the Russian context. The article analyzes institutional approaches to distributing the financial burden between the state, employers, and insured persons, as well as the effectiveness of various mechanisms to stimulate participation – from mandatory schemes to programs with state matching. Particular attention is paid to the current state of the Russian social insurance system, its fiscal and demographic challenges. Based on the comparative analysis, recommendations are formulated for the implementation of a hybrid co-financing model that can increase the coverage and sustainability of the system without significantly increasing the tax burden.