Principles of Protection of the Rights of Insurance Premium Payers and Insured Persons: Features of Legal Regulation and Practice of Implementation

A high level of social protection of persons involved in various economic processes is a basic indicator of the development of any modern state. Achieving such a level is seen as possible only if sufficient funding is provided for the entire social sphere, including pension, social and medical support. Possible violations of the norms regulating public relations in these areas are overcome with the help of various tools, including through an effective system for protecting the rights of insurance premium payers and insured persons, where principles and the need for their strict implementation play a leading role.
The methodological basis was formed by a set of general scientific and private scientific methods based on the dialectical theory of cognition and focused on achieving the set research goal, which is to form a system of principles for the protection of insurance payers and insured persons, as well as to propose directions for reforming the current legislation that enshrines the principles of such protection.
The article examined the provisions of the current legislation regulating the basics and procedural features of protecting the rights of insurance premium payers and insured persons, formulated the principles of such protection, and analyzed examples of their implementation. The author’s attention was also paid to the specifics of the implementation of the principles of protection of payers’ rights in foreign legislation (Denmark, Kazakhstan).
The conclusion is substantiated that it is necessary to legislate in the Tax Code of the Russian Federation a system of principles for the protection of the rights of payers of insurance premiums and insured persons in order to increase the effectiveness of their implementation.