scholarly journals The system of tax incentives in regional tax policy

2021 ◽  
Vol 128 ◽  
pp. 01010
Author(s):  
Andrey Glotko ◽  
Gennady Lyaskin
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
Tax Incentives ◽  
Altai Republic ◽  
Structure And Dynamics ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Tax Benefits ◽  
Favorable Conditions

The article analyzes the problem of optimization of tax benefits in formation of tax policy at the regional level. The application of a systematic approach in improving the regional tax regime has been substantiated. The content and functions of tax benefits have been determined. The classification of tax incentives is presented. The characteristic of the tax policy of the Altai Republic is given on the basis of the recommendations of the Ministry of Finance of the Russian Federation. The structure and dynamics of tax expenditures in the budget of a constituent entity of the Russian Federation are analyzed. The orientation of the tax policy of the Altai Republic towards improving regional legislation with the continuation of the course towards creating favorable conditions for development of entrepreneurship and stimulating the investment attractiveness of the region is revealed. A number of offers for improving the tax policy of the Altai Republic in terms of optimizing the system of tax incentives have been substantiated.

scholarly journals 5.8. СОВЕРШЕНСТВОВАНИЕ УПРАВЛЕНИЯ ДОХОДАМИ РЕГИОНАЛЬНЫХ БЮДЖЕТОВ В РОССИЙСКОЙ ФЕДЕРАЦИИ

2020 ◽  
Author(s):  
D.V. Aleshin ◽  
D.V. Aleshin ◽  
D.V. Aleshin
Keyword(s):  
Russian Federation ◽  
Federal State ◽  
Russian Regions ◽  
The Sustainable Development ◽  
Budget Planning ◽  
Structure And Dynamics ◽  
Regional Budget ◽  
The Russian Federation ◽  
Ministry Of Finance

В статье представлены результаты проведенного анализа структуры и динамики доходов региональных бюджетов в Российской Федерации с выявлением доминирующих факторов, повлиявших на их формирование. На основе авторского подхода осуществлена классификация российских регионов с учетом рисков по отношению к устойчивому развитию субъектов РФ. Дано обоснование использования теории вероятностей при бюджетном планировании и прогнозировании. Исследование базируется на большом количестве собранных эмпирических данных Федерального казначейства, Министерства финансов РФ, Федеральной службы государственной статистики.The article presents the results of the analysis of the structure and dynamics of regional budget revenues in the Russian Federation with the identification of the dominant factors that influenced their formation. Based on the authors approach, the classification of Russian regions was carried out taking into account risks in relation to the sustainable development of the constituent entities of the Russian Federation. The rationale for using theory of chances in budget planning and forecasting is given. The study is based on a large amount of empirical data collected by the Federal Treasury, the Ministry of Finance of the Russian Federation, and the Federal State Statistics Service.

scholarly journals Features of the budget and tax policy of the Russian Federation

2020 ◽  
Vol 210 ◽  
pp. 13021
Author(s):  
Sergey Kolchin ◽  
Nadezda Glubokova ◽  
Mikhail Gordienko ◽  
Galina Dyakova
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
World Economy ◽  
Raw Materials ◽  
Tax Incentives ◽  
Social Programs ◽  
Foreign Exchange Reserves ◽  
National Welfare ◽  
The Russian Federation ◽  
Welfare Fund

The purpose of the article is to analyze the main directions of the budget and tax policy of the Russian Federation, which is particularly relevant in view of the expected recession of the world economy due to the epidemic caused by the coronavirus (COVID-19) and the fall in world prices for hydrocarbon raw materials. In these circumstances, it is necessary to adjust the budget and tax policy in order to maintain the full social obligations of the state. The study used systematic, institutional approaches and statistical methods. The main conclusions of the work are based on the need to implement measures in the field of tax incentives for small and medium-sized businesses, for which the crisis phenomena have the most disastrous impact, and to maintain the planned amounts of budget funding for social programs. In the presence of sufficient accumulated gold and foreign exchange reserves and funds of the National Welfare Fund, it is possible and necessary to respond adequately and promptly to the changing economic situation in order to smooth its consequences on the level of inflation, unemployment and the purchasing power of the national currency.

TAX RISKS WHEN DOING BUSINESS IN RUSSIA

2021 ◽  
pp. 31-43
Author(s):  
Nikolay Z. Zotikov
Keyword(s):  
Russian Federation ◽  
Optimization Methods ◽  
Tax Legislation ◽  
Doing Business ◽  
Pricing Rules ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Definition Of ◽  
Control Work

The tax legislation does not contain a clear definition of the term "tax risks". Setting up and expanding a private business is not an easy task. Apart from the idea and a great desire to do business, financial resources are necessary, the investment of which does not always bring benefits. Risks in doing business are on the watch for any entrepreneur, not only a beginner, but that who has been running his business for more than a year as well. When finances are invested in any business, the risk is always present. The causes for tax risks uprising may be: frequently changing tax legislation, in connection with which the business does not have time to master the changing rules of the game in time; failure (late) execution of fiscal liabilities in the manner and time limits provided for by the Tax Code of the Russian Federation; work with unscrupulous partners; transactions between related parties (violation of pricing rules for these transactions); minimizing taxes by applying optimization methods not provided for by the Tax Code of the Russian Federation. Tax risks exist not only for taxpayers, but for the state as well, which is associated with a possible decrease in tax revenues, which are the financial component of the budget. The article provides a classification of risks, factors that cause tax risks in an organization. The level of risk remains high when working with counterparties, and therefore, despite the adoption of Article 54.1 of the Tax Code of the Russian Federation, which replaced the concept of obtaining unjustified tax benefits, the importance of caution and prudence in choosing a counterparty does not become weaker. The author presents the key performance indicators of the control work carried out by the tax authorities for 2016–2019.

The Mechanism Of Implementation Of The Constitution Of The Russian Federation

2019 ◽  
pp. 36-51
Author(s):  
Anatolii Yugov ◽  
Sergey Belykh
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Cultural Development ◽  
Russian Society ◽  
Legal Nature ◽  
Legal Document ◽  
The Russian Federation ◽  
Favorable Conditions ◽  
Scientific Ideas ◽  
Rational Mechanism

The Constitution, as the main universal and comprehensive legal document, establishes fundamental principles and defines the legal basis for development of public and state life in all politically significant spheres, serves as a guarantor of legitimacy and order, gives a boost to the development of society. The special political and legal nature of the constitution, the issues of its operation and the mechanism of its implementation are of great importance. In accordance to the authors’ approach, the mechanism of implementation of the Constitution of the Russian Federation includes the following components: 1) entry of the constitution into legal force; 2) its functions; 3) constitutional algorithm of unity and differentiation of public authority; 4) forms of implementation; 5) ways of implementation; 6) subjects of implementation; 7) objects of implementation; 8) institutions for modernization; 9) guarantees of implementation. The authors conclude that the modern scientific ideas of a rational mechanism of implementation of the Constitution of the Russian Federation contribute to solving the issues of economic and cultural development of the Russian society, help creating favorable conditions for proper law enforcement, strengthening legitimacy and order.

Tax incentives and control: the ways of improvement and evaluation of their implementation in the Russian Federation

2017 ◽  
Vol 30 (1) ◽  
pp. 69-82
Author(s):  
T. N. Vinogradova ◽  
I. V. Kravchenko
Keyword(s):  
Russian Federation ◽  
Tax Incentives ◽  
Topical Issue ◽  
Maximum Increase ◽  
Major Development ◽  
The Russian Federation ◽  
Tax Payments ◽  
Development Paths ◽  
And Control

The article is devoted to the topical issue of tax incentives and control in Russia. We have evaluated effectiveness of these measures in terms of current legislation and identified the main problems encountered during their implementation. Additionally, in this article we have covered major development paths of tax incentives and control in modern conditions to enhance their efficiency and achieve maximum increase in tax payments in budgets of the Russian Federation.

Leases that are not leases: qualification and accounting

2021 ◽  
pp. 15-25
Author(s):  
L.V. Sotnikova
Keyword(s):  
Russian Federation ◽  
Healthcare Organizations ◽  
Accounting Standard ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Lease Accounting

On the eve of the entry into force for the mandatory application of all enterprises and organizations of the Russian Federation of the Federal Accounting Standard 25/2018 “Lease Accounting”, approved. By order of the Ministry of Finance of Russia dated October 16, 2018 No. 208n, from January 1, 2022, many heads of economic structures, including healthcare organizations, and their accountants, who act as tenants in lease agreements, are concerned about avoiding the complicated accounting of leased objects which is prescribed by this standard. Accounting methodologists, consultants, experts, and others try to use literally every clause, subclause, paragraph, every word and every comma in order to justify that their lease relationship is not covered by this accounting standard.

Objectives of the penal system and problems of differentiation of convicted persons to deprivation of liberty

2020 ◽  
pp. 63-72
Author(s):  
Сергей Михайлович Савушкин
Keyword(s):  
Program Development ◽  
Russian Federation ◽  
Penal System ◽  
Correctional Institutions ◽  
Existing Problems ◽  
Nelson Mandela ◽  
Target Program ◽  
The Russian Federation ◽  
Development Concept

Важность определения конкретных, измеримых и объективно необходимых целей деятельности исправительных учреждений уголовно-исполнительной системы объясняется проблемами, с которыми сталкиваются сотрудники при выполнении функций, отдельные из которых не способствуют достижению целей уголовно-исполнительного законодательства РФ. В статье рассматриваются и подвергаются конструктивной критике цели уголовно-исполнительного законодательства, задачи уголовно-исполнительной системы (которые в 2004 г. были исключены из закона), основные задачи ФСИН России, основные цели Концепции развития уголовно-исполнительной системы РФ до 2020 г., цель Концепции федеральной целевой программы «Развитие уголовно-исполнительной системы (2017-2025 годы)». Приводятся цели классификации осужденных, которые предусмотрены Правилами Нельсона Манделы, как положительный опыт закрепления целей отдельного правового института. Высказывается позиция относительно необходимости закрепления целей отдельных институтов, промежуточных целей и важности определения точных критериев оценки достижимости отмеченных целей. Данная работа проводится для выявления имеющихся проблем, связанных с отсутствием конкретных показателей деятельности исправительных учреждений, выполнение которых должно способствовать достижению целей уголовно-исполнительного законодательства РФ. The importance of determining the specific, measurable and objectively necessary goals of the activities of correctional institutions of the penal system is explained by the problems faced by employees in performing functions, some of which do not contribute to the achievement of the goals of the penal legislation of the Russian Federation. The article discusses and criticizes constructively the goals of the penal legislation, the tasks of the penal system (which were excluded from the Law in 2004), the main tasks of the Federal Penitentiary Service of Russia, the main goals of the Development Concept of the Russian penal system until 2020, the goal of the Federal Concept target program "Development of the penal system (2017-2025)". The goals of the classification of convicts, which are provided for by the rules of Nelson Mandela, as a positive experience in fixing goals, a separate legal institution. A position is expressed regarding the need to consolidate the goals of individual institutions, intermediate goals and the importance of determining, exact criteria, assessing the attainability of the stated goals. This work is carried out in order to establish the existing problems associated with the lack of specific indicators of the activity of correctional institutions, the implementation of which should help achieve the goals of the criminal-executive legislation of the Russian Federation.

Cancellation of the limit on the value of fixed assets: reflect retrospectively and prospectively

2021 ◽  
pp. 38-55
Author(s):  
L.V. Sotnikova
Keyword(s):  
Russian Federation ◽  
Current Period ◽  
Fixed Assets ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
The Right ◽  
Commercial Organizations ◽  
Accounting Procedure

A single limit on the value of fixed assets for all commercial organizations, equal to forty thousand rubles and existed in accordance with the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 № 186n in PBU 6/01 “Accounting for fixed assets” from January 1, 2011 in the new standard — FSBU 6/2020 “Property, plant and equipment” does not apply. Organizations themselves can determine such limits for their organizations, above which they will consider objects as fixed assets, and below which they will write off to expenses of the current period. The regulator also granted the reporting entities the right to switch to the new accounting procedure voluntarily from January 1, 2021, or, already on a mandatory basis, from January 1, 2022. The article examines, using an example, a retrospective and prospective transition to new individual limits for fixed assets from January 1, 2021.

Legal and clinical aspects of emergency burns

2020 ◽  
Vol 22 (4) ◽  
pp. 208-211
Author(s):  
V. A. Sokolov ◽  
I. F. Shpakov ◽  
Ya. L. Butrin
Keyword(s):  
Russian Federation ◽  
Clinical Aspects ◽  
Practical Skills ◽  
Federal Law ◽  
Emergency Rescue ◽  
Medical Evacuation ◽  
Emergency Situations ◽  
The Russian Federation ◽  
Key Questions

The key questions concerning particular sections of the topic Burns in Emergencies are presented. Particular attention is paid to the presentation of terminology. For this, the wording of the Federal Laws, Government Resolutions and Orders of the Ministry of Health of the Russian Federation were used. In accordance with the latter, the classification of emergency situations is given, as well as the criteria by which their damage is assessed. It has been established that the involvement of the forces and means of the Ministry of Defense in the elimination of the consequences of emergency situations is spelled out in the Federal Law. In addition, an argument is made on what basis the citizens of the Russian Federation are obliged to constantly improve their knowledge and practical skills in studying numerous issues of protecting the population, providing assistance to victims, in carrying out emergency rescue operations, etc. situations that led to massive burns. Key features of burns as injuries sustained in emergency situations are formulated. Also, aggravating circumstances are listed that negatively affect the general condition of the victims. The role and place of clinical guidelines as a fundamental development governing the sequence of the organization and content of medical care for those burned at the stages of medical evacuation are indicated. Attention is drawn to the legal significance of the problem.

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