Zakharov I.N. ON BASIC PENSION INCOME: AMOUNTS AND SOURCES OF PAYMENT

The Bulletin of the Institute of Economics of the Russian Academy of Sciences № 4/2026. Economics and Management.

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Igor N. Zakharov

Cand. Sci. (Econ.), Senior Researcher, Laboratory for Basic Pension Income Research, Institute of Economics of the RAS, Moscow, Russia

ORCID: 0000-0002-9978-388X

ON BASIC PENSION INCOME: AMOUNTS AND SOURCES OF PAYMENT

31-47

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The paper substantiates the proposals for introducing a basic pension income as an element of a prospective pension system model and as a tool for enhancing the material well-being of retirees. The current pension benefits are analyzed with respect to their constituent components. Various approaches to the implementation of the basic pension income as a baseline level of social guarantees within the financial framework of the pension system are examined. The optimal amount of such income is determined, the total expenditure required for its disbursement is estimated, and potential sources of its financing are identified. It is concluded that a comprehensive approach is essential when addressing the question of funding sources for the basic pension income. Accordingly, solutions are proposed for adjusting tax legislation in order to ensure the payment of this income.

Keywords: basic pension income, pension system, mandatory pension insurance, state pension provision, social policy, pension.

JEL: H55

EDN: CNCKGM

DOI: https://doi.org/10.52180/2073-6487_2026_4_31_47

Financial support: The study was funded by the Russian Science Foundation grant No. 25-18-00228 “Basic retirement income: risks and opportunities of introduction in the Russian Federation”. https://rscf.ru/project/25-18-00228/

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Manuscript submission date: 11.06.2026

Manuscript acceptance date: 13.08.2026

For citation:

Zakharov I.N. On Basic Pension Income: Amounts and Sources of Payment // Vestnik Instituta Ekonomiki Rossiyskoy Akademii Nauk. 2026. № 4. Pp. 31-47. (In Russ.). https://doi.org/10.52180/2073-6487_2026_4_31_47 EDN: CNCKGM

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