Current trends in the development of international taxation

2021 ◽  
Author(s):  
Milyausha Pinskaya ◽  
Nikolay Milogolov ◽  
Kermen Cagan-Mandzhieva ◽  
Tat'yana Loginova
Keyword(s):  
Economic Effects ◽  
International Taxation ◽  
Primorsky Krai ◽  
Tax Base ◽  
Current Trends ◽  
Transfer Prices ◽  
The Russian Federation ◽  
Kaliningrad Region ◽  
National Tax

The monograph is devoted to current trends in international taxation, aimed at developing a methodology for countering the erosion of the tax base, as well as practical issues of its application in modern Russia and abroad. The results of the BEPS Project initiated by the G20 member countries under the leadership of the OECD were evaluated. The analysis of the Russian rules for determining transfer prices for intangible assets in the light of the OECD recommendations issued under the BEPS Project is carried out. The article summarizes the legal approaches to countering the abuse of Double Taxation Agreements abroad and shows their development in Russia. The economic analysis of the scale and consequences of the erosion of the national tax base is made. An assessment of the potential fiscal and economic effects of the creation of special administrative regions in the Kaliningrad Region and Primorsky Krai was carried out. Recommendations on the strategy of the long-term tax policy of the Russian Federation in the field of international taxation have been developed. It is addressed to economists, lawyers, managers, managers and specialists of federal government bodies, as well as teachers, postgraduates and students of economic and law universities and faculties, students of the professional development system.

scholarly journals Improvement of the models of tax administration of income of digital companies received from commercial activity on the territory of the Russian Federation

2020 ◽  
pp. 14-25
Author(s):  
Dmitry Alekseevich Mitin
Keyword(s):  
Russian Federation ◽  
Economic Effect ◽  
Analytical Data ◽  
Modern Concept ◽  
Commercial Activity ◽  
Tax Base ◽  
Tax Rate ◽  
The Subject ◽  
The Russian Federation

This article examines the problems of taxation of income of foreign digital companies faced by tax administrations worldwide, including the Russian Federation. The subject of this research is the current models of taxation of income of foreign digital companies in Russia and the world. The goal consist in the development of new approaches towards administration of tax income of foreign digital companies in the Russian Federation for the long-term, as well as to ensure country's fiscal interests in the immediate future. Within the framework of this research, the author reviews the modern concept of permanent representation of foreign company, and determines the reasons impeding the implementation of this concept in the area of e-commerce. Assessment is given to feasibility of introducing digital tax in Russia. The scientific novelty consists in the author’s original concept of establishment of permanent representation of foreign digital company, as well as in proposal for its implementation into the tax system of the Russian Federation. Recommendations are also given on introduction of digital tax in Russia, including formulation of its basic elements, such as the object of taxation, tax base, tax rate, tax period and tax breaks. In the conditions of limited open analytical data on transboundary e-commerce on the territory of the Russian Federation, the author estimates feasibility of introducing digital tax and its economic effect on the country.

Russian low carbon development strategy

2020 ◽  
pp. 51-74
Author(s):  
I. A. Bashmakov
Keyword(s):  
Economic Growth ◽  
Development Strategy ◽  
Low Carbon ◽  
Security Risk ◽  
Ghg Emission ◽  
Emission Mitigation ◽  
Russian Economy ◽  
The Russian Federation ◽  
Scenario Projections

The article presents the key results of scenario projections that underpinned the Strategy for long-term low carbon economic development of the Russian Federation to 2050, including analysis of potential Russia’s GHG emission mitigation commitments to 2050 and assessment of relevant costs, benefits, and implications for Russia’s GDP. Low carbon transformation of the Russian economy is presented as a potential driver for economic growth that offers trillions-of-dollars-worth market niches for low carbon products by mid-21st century. Transition to low carbon economic growth is irreversible. Lagging behind in this technological race entails a security risk and technological backwardness hazards.

Selective statistical estimates of multi-year monthly concentrations of biogenous pollution of small rivers of the Northwest zone of the Russian Federation

2020 ◽  
pp. 9-13
Author(s):  
Sergey Kovalenko
Keyword(s):  
Statistical Processing ◽  
Point Of View ◽  
Small Rivers ◽  
Statistical Parameters ◽  
Monthly Data ◽  
Statistical Estimates ◽  
Scientific Task ◽  
The Russian Federation ◽  
Agricultural Areas

The management of surface watercourses is an urgent scientific task. The article presents the results of statistical processing of long-term monthly data of field observations of hydrological and hydrochemical parameters along the Upper Yerga small river in the Vologda region. Sampling estimates of statistical parameters are obtained, autocorrelation and correlation analyzes are performed. The limiting periods from the point of view of pollution for water receivers receiving wastewater from drained agricultural areas are identified.

A methodology for computing and assessing the transport accessibility index: The Russian Federation subjects case study

2020 ◽  
Vol 26 (11) ◽  
pp. 2410-2426
Author(s):  
A.N. Savrukov ◽  
N.T. Savrukov
Keyword(s):  
Russian Federation ◽  
Geographical Location ◽  
Cost Benefit ◽  
Spatial Development ◽  
Economic Effects ◽  
Economic Agents ◽  
Economic Relations ◽  
Transport Accessibility ◽  
Analysis And Synthesis ◽  
The Russian Federation

Subject. This article examines the set of economic relations and problems emerging within the spatial development of settlements and constituent entities of the Russian Federation. Objectives. The article aims to develop key indicators and methods for assessing transport accessibility, potential market capacity, taking into account socio-economic characteristics, geographical location and the level of connectivity of areas. Methods. For the study, we used the methods of economic, statistical analysis and synthesis, comparison, and the k-means method. Results. The article proposes a system of cost-benefit equations for economic agents, and criteria, and a methodology for assessing the Transport Accessibility Index. Based on the clustering of Russian subjects by k-means, the article describes four groups of regions by level of transport accessibility. Conclusions and Relevance. The practical use of the approach presented to assess the Transport Accessibility Index will help form the basis for management decisions aimed at improving efficiency in the planning of spatial development and assessing the socio-economic effects of the proposed measures. The developed Transport Accessibility Index should be used as part of the analysis and monitoring of the effectiveness of infrastructure expenditures affecting changes in the transport accessibility of settlements within individual regions (municipalities).

Integration of Digital Preservation Knowledge, Skills and Competencies in the Teaching Curricula of Library and Information Studies at the University of Botswana

Mousaion ◽  
2019 ◽  
Vol 37 (1) ◽  
Author(s):  
Thatayaone Segaetsho ◽  
Julie Moloi
Keyword(s):  
Digital Preservation ◽  
Records Management ◽  
Structured Interviews ◽  
University Of Botswana ◽  
Current Trends ◽  
Teaching Content ◽  
Library And Information Studies ◽  
Information Studies ◽  
The University

In the past few decades, digital technology has found a place in the acquisition, arrangement, description, preservation, and dissemination of information. However, heritage institutions are perturbed by the challenges of digital preservation strategies particularly for education. Despite continuous investment in digital preservation, there are limited skilled professionals to equip learners with the knowledge, skills and competencies required to drive digital preservation in Botswana. Therefore, this paper investigated the knowledge, skills and competencies related to digital preservation in the teaching curricula of the Department of Library and Information Studies (DLIS) at the University of Botswana. Data collection was done through intensive structured interviews with specific educators who teach courses on digital preservation in the archives and records management stream. The study revealed that despite the fact that the educators in preservation courses are aware of current trends in digital preservation, most of them have not obtained formal degree certification specific to digital preservation. The findings further revealed that minimal digital preservation competencies are observed in the teaching curricula. A significant number of challenges observed illustrated mainly a lack of resources and limited skills in terms of practical demonstrations by educators. The curricula mostly lacked clarity on long-term and short-term digital preservation. The study recommends that DLIS and other institutions should conduct surveys or curriculum auditing on digital preservation in order to improve the teaching content. A significant number of shortcomings regarding digital preservation that could motivate further studies are also discussed under the conclusion and recommendations section of this study.

Reclamation park as a tool to improve the efficiency of managing the agricultural sector (on the example of the Rostov region)

2019 ◽  
pp. 38-46
Author(s):  
I.P. Abramenko ◽  
L.A. Novoselskaya ◽  
R.V. Revunov ◽  
Yanchenko
Keyword(s):  
Russian Federation ◽  
Agricultural Sector ◽  
Economic Effects ◽  
Regulatory Mechanisms ◽  
Industrial Complex ◽  
Agricultural Activities ◽  
Rostov Region ◽  
Socio Economic Development ◽  
The Russian Federation ◽  
Stimulation Of

The article considers the reclamation park, which is an instrument of state stimulation of the development of economic entities of the agro-industrial complex on irrigated lands. On the example of the Rostov region, the authors analyzed the organizational, economic and regulatory mechanisms for the functioning of reclamation parks, as well as the socio-economic effects that arise in connection with the implementation of the specified tools. The results obtained can be used by state authorities of the Russian Federation, a constituent entity of the Russian Federation when drawing up plans for socio-economic development, developing strategies and programs, as well as by economic entities in managing agricultural activities.

Major Approaches to Assessing the Fiscal Sustainability of the Constituent Entities of the Russian Federation

2020 ◽  
Vol 26 (6) ◽  
pp. 577-583
Author(s):  
L. A. Tuaeva ◽  
I. Z. Toguzova ◽  
S. K. Tokaeva
Keyword(s):  
Russian Federation ◽  
Systems Approach ◽  
Fiscal Sustainability ◽  
Qualitative Assessment ◽  
Universal System ◽  
Russian Scientific ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
State And Local

The presented study develops theoretical and methodological foundations for assessing the fiscal sustainability of the constituent entities of the Russian Federation in perspective.Aim. The study aims to develop a systems approach to assessing the fiscal sustainability of the constituent entities of the Russian Federation in the medium and long term.Tasks. The authors analyze the major approaches to assessing the fiscal sustainability of federal subjects and determine the significance of quantitative and qualitative assessment methods in the development of a methodology for assessing the fiscal sustainability of federal subjects in the medium and long term.Methods. This study uses scientific methods of cognition, analysis and synthesis, comparison and analogy, systems and institutional approaches to assess the fiscal sustainability of federal subjects.Results. The authors examine the major approaches to assessing the fiscal sustainability of federal subjects developed by Russian scientific schools and disciplines; approaches used by state and local authorities; approaches to assessing the fiscal sustainability of federal subjects used by international and national rating agencies; foreign experience. In general, this implies the development of a universal system of indicators for assessing the fiscal sustainability of federal subjects.Conclusions. It is substantiated that under the current conditions of new challenges, particularly in the context of the coronavirus pandemic, it is necessary to assess the long-term balance and sustainability of the budgets of federal subjects using a systems approach based on quantitative and qualitative methods, making allowance for the medium- and long-term prospects to make efficient management decisions at different levels of the economic system.

Pension Reform in Russia: Assessing the Susceptibility of GDP Production to a Shift in the Number of the Working-Age Population

2019 ◽  
pp. 80-86
Author(s):  
T. P. Skufina ◽  
S. V. Baranov
Keyword(s):  
Pension Reform ◽  
Fixed Capital ◽  
Economic Effects ◽  
Pension Scheme ◽  
Retirement Age ◽  
Working Age ◽  
Working Age Population ◽  
Long Term Forecasting ◽  
The Impact

The presented study considers the susceptibility of gross domestic product (GDP) production to a shift in the number of the working-age population due to an increase in retirement age starting with 2019.Aim. The study aims to examine the quantitative assessments of GDP production in Russia with allowance for the changes in the number of the working-age population due to an increase in the actual retirement age.Tasks. The authors forecast the number of the working-age population with allowance for an increase in the retirement age; develop a model to establish a correlation between the number of the workingage population, investment in fixed capital, and GDP production; quantify the impact of the shift in the number of the working-age population on GDP production in Russia. Methods. This study is based on the results of modeling and long-term forecasting.Results. An economic-mathematical model to establish a correlation between the number of the working-age population, investment in fixed capital, and GDP production is presented. To specify the economic effects of a shift in the number of the working-age population due to an increase in the retirement age, Russia’s GDP production is forecasted for the “old” and “new” (increased retirement age) pension scheme. The forecast is provided for three variants of the number of the working-age population.Conclusions. It is found that with the “old” pension scheme with a lower retirement age GDP production across all three variants will decrease by 2036 compared to 2017. With regard to the “new” scheme that increases the retirement age, it is concluded that an increase in the retirement age is a factor that facilitates GDP production. However, its effect on economic growth will be insignificant.

Hallucinogen Use in College Students: Current Trends and Consequences of Use

2020 ◽  
Vol 9 (2) ◽  
pp. 115-127
Author(s):  
Lena S. Jia ◽  
Jessica A. Gold
Keyword(s):  
College Students ◽  
Drug Class ◽  
Positive Effects ◽  
Current Trends ◽  
College Population ◽  
Therapy Studies ◽  
Recreational Use ◽  
Perception Disorder ◽  
Review Current

Hallucinogens are a drug class that is growing in popularity with college students. Recent experimental trends, such as microdosing, have helped promote the use of hallucinogens on campus, and students may be tempted to use these substances due to their beliefs about the drugs’ positive effects on mood. Although hallucinogens are not currently an established form of medical therapy, studies have shown that they have significant benefits as adjunctive treatments for psychological disorders. However, the recreational use of these drugs in college students often occurs in uncontrolled doses or with drug mixing, which is often dangerous. Furthermore, students with mental health disorders may have their symptoms masked by hallucinogenic drug use, which could delay treatment and have serious consequences. Long-term use of these drugs may also result in tolerance or hallucinogen persisting perception disorder. This article attempts to review current information regarding hallucinogen use and how it applies to the college population.

scholarly journals Survey-Based Analysis of Current Trends for Prescribing Gastrointestinal Protectants among Small-Animal General Practitioners in Portugal

2021 ◽  
Vol 8 (5) ◽  
pp. 70
Author(s):  
Rita Baptista ◽  
Ryane Englar ◽  
Berta São Braz ◽  
Rodolfo Oliveira Leal
Keyword(s):  
General Practitioners ◽  
Healthcare Providers ◽  
Small Animal ◽  
Cross Sectional Study ◽  
Online Forums ◽  
Educational Strategies ◽  
Cross Sectional ◽  
Current Trends ◽  
Therapeutic Value

In both human and veterinary healthcare, gastrointestinal protectants (GIPs) are considered a staple of clinical practice in that they are prescribed by general practitioners (GPs) and specialists alike. Concerning GIP use, overprescription of proton pump inhibitors (PPIs) has become a growing concern among human healthcare providers. This trend has also been documented within veterinary practice, prompting the American College of Veterinary Internal Medicine (ACVIM) to publish a consensus statement in 2018 concerning evidence-based indications for GIP use. This observational cross-sectional study evaluated self-reported prescribing protocols among Portuguese GPs to determine whether there is adherence to the consensus guidelines. Respondents were Portuguese GPs recruited by social media posts in veterinarian online forums. Data were collected from 124 respondents concerning their GIPs of choice and their rationales for prescribing them. Data were mined for prescription patterns and protocols. Among GIPs, PPIs were prescribed more often. Rationales for use included gastrointestinal ulceration and erosion (GUE), prophylactic management of nonerosive gastritis, pancreatitis, reflux esophagitis, and steroid-induced ulceration. Once-daily administration of PPIs was the most frequent dosing regime among respondents. Ninety-six percent of PPI prescribers advocated that the drug be administered either shortly before or at mealtime. Forty-nine percent of respondents supported long-term use of PPIs. Fifty-nine percent of respondents acknowledged discontinuing PPIs abruptly. This study supports that Portuguese GPs commonly prescribe GIPs in accordance with ACVIM recommendations to medically manage GUE. However, misuse of GIPs does occur, and they have been prescribed where their therapeutic value is debatable. Educational strategies should target GPs in an effort to reduce GIP misuse.

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