scholarly journals Tax aspects of foreign income of Russian seafarers

2021 ◽  
Vol 244 ◽  
pp. 10016
Author(s):  
Elena Lavrenteva ◽  
Aleksandra Brovkina

The paper discusses the features of taxation of foreign income of individuals. The main object of the study is the income of seafarers working on ships under a foreign flag, the peculiarities of the calculation and taxation of their wages. The statistical data on the level of wages and the structure of expenses of the families of seafarers are given. The methodological approaches to assessing the indirect contribution of seafarers working for foreign shipowners to the revenue side of the state budget through the purchase of goods, works and services on the territory of the Russian Federation have been substantiated. The proposed algorithm includes four stages. The first stage is the determination of the number of seafarers working on foreign ships. The second stage is the determination of the salaries of seafarers working on ships under a foreign flag. The third stage is the substantiation of the expenses of seafarers on the territory of the Russian Federation. The fourth stage is an assessment of the contribution of seafarers to budget revenues through indirect tax revenues from the goods, works and services they purchase. The paper highlights the main global trends in the issues of state regulation of foreign income of seafarers.

2021 ◽  
Vol 9 (1) ◽  
pp. 17-20
Author(s):  
O.A. Ryzhova ◽  
T. L. Moroz

Purpose. The aim of the study was to assess the problems of providing patients with HIV in the Russian Federation with antiviral drugs of the ATС group – J05AF (nucleosides and nucleotides - reverse transcriptase inhibitors) included in the list of strategically important drugs, and the prospects for its improvement. Materials and methods. The scientific research was carried out sequentially and included four interrelated stages. The objective of the first stage was to analyze the auctions for public procurement of antiretroviral drugs of the ATС- J05AF group for 6 INNs included in the list of strategically important drugs. The task of the second stage of the work was a comparative analysis of the dynamics of the range of antiretroviral drugs and substances for their production, registered in the Russian Federation, of the ATС group - J05AF by 6 INN. At the third stage, an analysis was made of the availability of interchangeable drugs for each INN. The objective of the fourth stage was to analyze the registered prices for domestic and foreign medicines for each INN. Results. It was found that by 2020 the share of domestic drugs was 63% of the planned 90%. In the Russian Federation, only 4 manufacturers in a limited range produce drugs for the treatment of HIV-infected patients. For individual INNs, domestic substances are completely absent, or are produced in insufficient quantities, which forces manufacturers to purchase pharmaceutical substances from the same enterprises, mainly in China and India. In the State Register of Medicines by 2020, for various INNs, interchangeable medicines appeared, the price of which does not differ statistically significantly, nevertheless, 91% of auctions in 2018 were held with a single supplier. Such a result of the auctions is difficult to explain, since the price of interchangeable drugs in the ATС - J05AF group does not differ statistically significantly between domestic and foreign manufacturers. Conclusion: In order to increase the level of import substitution of strategically important antiretroviral drugs, it is necessary, first of all, to solve the problem of providing Russian manufacturers with domestic pharmaceutical substances.


Author(s):  
A. Yu. Chalova

A high degree of uncertainty in the future development of global and Russian economy due to the corona-virus epidemic proliferation, the global economic downfall, which followed the introduction of quarantine measures in some countries make the issue of changes in state budget policy in the Russian Federation more and more acute. Despite the seeming finance stability of the budget system of the Russian Federation characterized by the surplus federal budget during two previous years and min deficit budgets of other levels, it still depends on external factors of the economic development. Policy of the Ministry of Finance aimed at adjustment of federal budget fund use to fluctuations of global oil prices within the frames of the budget rule can form considerable reserves, but at the same time it can cause a drop in investment and consumer demand and sl ow down in economy development. This approach to developing and implementing budget policy could ruin the budget essence as an active tool of state regulation of economy, especially in current conditions. Transforming the model of obligatory balance of the federal budget and accumulating sovereign reserves in conditions of growth absence in Russian economy for the large-scale stimulation of the population and business demand require scientifically grounded approach. New economic conditions demonstrate the necessity to provide well-balanced parameters of the federal budget within the frames of the budget rule. The possibility to combine these goals depends on degree of realizing key budget risks and stability of state finance to them. The article carried out modeling of key parameters of the federal budget depending on risk defining factors and effective restrictions by the budget rule provided an opportunity to advance a hypothesis that the basis of the long-term balance of Russian federal budget is formed by a new model of state budget policy leaning on the alternative use of finance tools and acceptable easing of budget rule restrictions.


2021 ◽  
Vol 7 (4) ◽  
pp. 74-78
Author(s):  
Olga Yu. Stepanova

The article is devoted a current issue in contemporary Russia: the propaganda and advertising of drugs. One of the priorities of the state today is the fight against drug trafficking, an important component of which is the involvement of minors in the use and distribution of prohibited substances and drugs, including narcotic drugs. Methods of distribution and promotion of drugs are constantly improving and the Internet is the most accessible and popular among them. The drug trade is now fully global, and one of the most common ways to interact and implement its goals of distribution and universal access is the worldwide internet. Today, the internet has a billion registered users of all ages, genders, etc. The internet is an area where the mechanisms of state regulation are far from perfect. The author analyzes statistical data of registered offenses under article 6.13 of the Administrative Code of the Russian Federation and considers proposals, including legislative initiatives, aimed at implementing the decree of the President of the Russian Federation, which indicates the need to develop strict legal measures to prevent and punish actions aimed at promoting and advertising drugs. The author proposes to make changes to the domestic criminal legislation by adding a new norm providing for punishment for the acts in question. Pro-drug propaganda and advertising are also addressed.


2020 ◽  
Vol 9 (27) ◽  
pp. 82-91
Author(s):  
Oleg Ilyasovich Katlishin ◽  
SettingsAnastasiya Aleksandrovna Yarushina

The vegetable growing sector plays a crucial role for the national economy, acting as a supplier of the most valuable food products for the country's population. Therefore, the purpose of this article was to analyze the current system of state regulation of the vegetable growing industry in the Russian Federation both at the federal and regional levels (for example, Perm Region) for the period 2016−2018. This goal requires the decision of following tasks: 1) analysis of the state budget policy of the vegetable growing industry at the federal and regional levels (for example, Perm Region); 2) analysis of vegetable subcomplex in the Russian Federation and Perm Region; 3) the study of the aggregate balance (consolidated market) of vegetable products at the federal and regional levels; 4) assessment of the effectiveness of the applied instruments of state regulation; 5) development of methods for improving the state of the vegetable growing industry and improving the system of its state regulation. The scientific research hypothesis is based on the assumption that the methods of state regulation of the vegetable growing industry influence the economic indicators of its development. The study analyzed the retrospective dynamics of vegetable production in the Russian Federation and Perm Region for the period 2016–2018. The structure of gross harvests of vegetables for all categories of producers is considered.


2020 ◽  
pp. 26-37
Author(s):  
Zoya Khotkina

A retrospective analysis of the thirty-year period (1990—2020) of the formation and development of Russian gender studies is presented, in which identified are three conditional stages, characterized by the originality of the tasks solved and the results achieved, as well as the influence of external contextual factors: the first stage — the period of formation and institutionalization of gender studies in the Russian Academy and higher school, which received in the scientific literature on gender studies the name “gender 90s”, as a reflection of the rapid start of a new scientific direction in the 90s of the XX c.; the second stage — the inclusion of gender studies in the Russian context through the understanding and analysis of Russian material and problems. This stage covers the first decade of the XXI c. (2000—2009), and can be conditionally designated as the period of “transition of quantity into qualityˮ; the third stage — the development of gender in the digital age is associated with the continuation of Russian gender studies in context of digitalization and the emergence of a network society, as the main challenges of the last decade of the XXI c. (2010—2020). Special attention in the article is paid to the modern period, in which the fundamental ideas of gender equality began to be reflected in the changing Russian legislation: in 2018, the Ministry of Labor of the Russian Federation reduces the list and types of work professions prohibited for women from 456 to 100. This is the result of many years of demand from both international and Russian women’s organizations and researchers. 2019 — Russia has resumed work on preparations for the adoption of the federal law “On the fundamentals of the system of prevention of family (domestic) violence in the Russian Federation”. More than 900 thousand people signed a petition on the adoption of the law posted on Runet, while opponents of the law collected only 19 thousand signatures. The article presents the results and outlines promising directions of Russian gender studies, including those related to the emergence of a virtual gender space on the Internet.


Author(s):  
Sergey Valerevich Belov ◽  
Irina Mikhalovna Kosmacheva ◽  
Irina Vyacheslavovna Sibikina

To solve the problem of information security management the method was proposed that allows determining the degree of importance of confidential documents of the organization. The urgency of the proposed algorithm was substantiated taking into account the requirements of the legislation of the Russian Federation in the sphere of information security. The stages prior to the formation of the list of confidential documents of the organization were described. A review of the main documents of the legal and regulatory framework was carried out including documents relating to the state regulation of relations in the sphere of information security. The classes of protected information for the accessing categories were considered. The criteria changes of the value of information in the process of time were represented. The algorithm of formation of the list of confidential documents of the organization based on the properties of information was offered. The algorithm is based on an expert method of pair comparison of alternatives. The result of the use of this method is a number of confidential documents, ranked in descending order of importance. For each document the weighting factor of importance can be calculated. The verification stage of the degree of expert consistency was included in the methodology to eliminate the use of erroneous expert data. The application of the methodology is illustrated by a calculated example.


2020 ◽  
Vol 19 (12) ◽  
pp. 2210-2224
Author(s):  
V.M. Sharapova ◽  
T.N. Medvedeva ◽  
E.A. Farvazova

Subject. The article considers a procedure for calculating and distributing State support to depressed agricultural regions in the framework of a new type of budget financing, i.e. compensating and stimulating subsidies. Objectives. The purpose is to evaluate the efficiency of the system of State regulation of agribusiness in a depressed region, determine the priority of modern methods of budgetary support from the State, improve the methodological approach to the distribution of State aid among subjects of the Russian Federation with low level of socio-economic development. Methods. The study draws on the abstract and logical method, methods of statistical analysis, grouping, comparison, and generalization. Results. We realized the objectives of the study, using the agricultural producers of the Kurgan Oblast case. The paper analyzes the condition of agricultural sector in the depressed region, assesses the State support system efficiency for the agricultural sector of the Trans-Ural region, considers government measures related to the regulation of the economy of backward regions. It presents an updated method of budget financing within an incentive subsidy by clarifying the calculations and introducing an additional indicator that reflects the level of remuneration of regional agricultural producers. Conclusions. The updated calculation methodology for incentive subsidies to depressed regions enables to build a certain economic rating of ten depressed regions of the Russian Federation, taking into account not only the volume of production and employment, but also the level of wages of agricultural workers.


Author(s):  
Ирина Александровна Лакина ◽  
Анна Борисовна Назарова

В статье рассматриваются проблемные вопросы, возникающие при организации исполнения уголовного наказания в виде лишения права занимать определенную должность или заниматься определенной деятельностью. Анализируются статистические данные о количестве назначенных судами Российской Федерации наказаний и мер уголовно-правового характера, не связанных с лишением свободы, о количестве осужденных лиц, состоящих и прошедших по учетам уголовно-исполнительных инспекций Российской Федерации. Авторами статьи обосновывается необходимость осуществления первоначальных розыскных мероприятий в отношении изучаемой категории подучетных лиц и, как следствие, внесение соответствующих изменений в действующее законодательство Российской Федерации, в связи с тем что в настоящее время положения указанных нормативно-правовых актов не предполагают проведение первоначальных розыскных мероприятий и объявления в розыск осужденных к уголовному наказанию в виде лишения права занимать определенную должность или заниматься определенной деятельностью. В формате рекомендаций, направленных на повышение эффективности проведения первоначальных розыскных мероприятий, приводятся конкретные предложения, ориентированные на снижение показателя заведенных розыскных дел. Авторами статьи акцентируется внимание на необходимости дальнейшего научного анализа теоретических, практических и концептуальных аспектов, связанных с правоотношениями, возникающими при реализации уголовного наказания в виде лишения права занимать определенную должность или заниматься определенной деятельностью. The article deals with the problematic issues arising in the organization of execution of criminal punishment in the form of deprivation of the right to hold a certain position or engage in certain activities. Statistical data on the number ordered by the courts of the Russian Federation of punishments and measures criminally-legal character are not related to deprivation of freedom, the number of convicted persons which held the records of the penal inspections of the Russian Federation. The authors of the article substantiates the need to implement the initial investigation governmental activities in the study category of the registered individuals, and as a consequence, appropriate changes to the existing by-law of the Russian Federation, in connection with the, that now provisions of the specified normative legal acts do not assume carrying out initial search actions and announcements in search condemned to criminal punishment in the form of deprivation of the right to occupy a certain position or to be engaged in certain activity. In the format of recommendations aimed at improving the effectiveness of the initial search activities, specific proposals aimed at reducing the rate of opened search cases are presented. The authors of the article focus on the need for further scientific analysis of theoretical, practical and conceptual aspects related to legal relations arising in the execution of criminal punishment in the form of deprivation of the right to hold a certain position or engage in a certain activity.


2018 ◽  
Vol 35 (2) ◽  
pp. 18-24 ◽  
Author(s):  
E. A. Bessonova ◽  
Y. V. Kelesh

The author's interpretation of the concept of «socio-economic system of the region» is given in the article. The main stages of methodologies for assessing the socio-economic system are considered. The methodology developed by the authors for assessing the development of the social and economic system of the region is based on the implementation of certain principles, compliance with a number of requirements and consisting of 8 stages. The developed methodology was tested in assessing the development of SES regions in the Central Federal District of the Russian Federation. 


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