Digitalization of the Economy and Efficiency of Tax Control

2021 ◽  
pp. 20-25
Author(s):  
R. Ahmadeev ◽  
T. Morozova
Keyword(s):  
Tax Compliance ◽  
Public Institutions ◽  
Steady Increase ◽  
Medium Term ◽  
Effective Mechanism ◽  
Time Control ◽  
Budget Policy ◽  
The Russian Federation ◽  
The One ◽  
Transfer Of Information

The annually developed in the Russian Federation main directions of the budget policy of the state, on the one hand, are aimed at maintaining the necessary level of tax burden on various categories of taxpayers, taking into account industry specifics. On the other hand, the ongoing control over the observance of the minimum values of the fiscal burden. These circumstances provide the necessary monetary resources to the revenue part of budgets of all levels. In addition, the implementation of functions by public institutions at the appropriate level is taken into account. These measures are aimed at ensuring a steady increase in the welfare of citizens. They stimulate the competitiveness of the domestic economy in the medium term. At the same time, the number of field tax audits as of July 01, 2021 decreased by 31% as compared to the same period as of July 01, 2017. The total number of additional accruals revealed by field tax inspections increased 2.5 times, reaching an average of 40.2 million rubles per inspection unit. At the same time, control and enforcement of tax compliance measures are increasing. The introduction of elements of digitalization is now an effective mechanism in the collection of information about the levels of consumption of individuals or households. It also takes into account the amount of capital and the amount of assets, grouped according to individual categories of households. Digitalization allows the transfer of information received from third parties, including the amount of income received, as well as the amount of consumption for the tax period. According to the results of the study, the dependence of digital technologies used by the fiscal authorities, the number of field tax audits and additional tax assessments were identified. In addition, possible areas of improvement of tax control methods in today's digital relationships were identified.

The Development of the Tools of Fiscal Policy to Stimulate Economic Growth in the Russian Federation

2020 ◽  
Vol 8 (6) ◽  
pp. 42-51
Author(s):  
R. Alandarov ◽  
E. Zayceva
Keyword(s):  
Economic Growth ◽  
Best Practices ◽  
Systematic Approach ◽  
Public Spending ◽  
Tax Rates ◽  
Economic Growth And Development ◽  
Russian Economy ◽  
Budget Policy ◽  
The Russian Federation ◽  
The One

Currently, the Russian economy is facing a number of exogenous and endogenous challenges that hinder economic growth and development. The budget policy of the state can, through the use of fiscal instruments, support declining business activity, which, on the one hand, requires an increase in public spending, including investment, and, on the other hand, a reduction in the tax burden. The paper presents an analysis of the most successful examples of using fiscal tools in modern Russia. The purpose of the article is to analyze the domestic experience of using fiscal instruments and identify the most effective tools for stimulating economic growth. Statistical methods, a systematic approach, and integral analysis were used as the methodological basis of the study. Having studied the best practices of applying fiscal instruments in Russia, the authors identified the most effective tax and budget instruments. Conclusions are drawn about the greatest effectiveness of the application of proportional taxation of personal income and reduction of indirect tax rates. Among the budget instruments, spending on R & D financing, increasing budget investment in infrastructure projects, and human capital are of particular importance. Based on the results of the study, theoretical and practical proposals for adjusting the current budget policy of Russia are formulated.

Aspects of the Evolution of the Romanian Tourists’ Preferences Concerning the Domestic Tourist Destinations

2019 ◽  
Vol 10 (1) ◽  
pp. 21-28
Author(s):  
Aniela Bălăcescu ◽  
Radu Șerban Zaharia
Keyword(s):  
Logistic Model ◽  
Local Level ◽  
Medium Term ◽  
Tourist Destinations ◽  
Tourism Management ◽  
Production And Consumption ◽  
On Line ◽  
The One ◽  
Long Term Studies

Abstract Tourist services represent a category of services in which the inseparability of production and consumption, the inability to be storable, the immateriality, and last but not least non-durability, induces in tourism management a number of peculiarities and difficulties. Under these circumstances the development of medium-term strategies involves long-term studies regarding on the one hand the developments and characteristics of the demand, and on the other hand the tourist potential analysis at regional and local level. Although in the past 20 years there has been tremendous growth of on-line booking made by household users, the tour operators agencies as well as those with sales activity continue to offer the specific services for a large number of tourists, that number, in the case of domestic tourism, increased by 1.6 times in case of the tour operators and by 4.44 times in case of the agencies with sales activity. At the same time, there have been changes in the preferences of tourists regarding their holiday destinations in Romania. Started on these considerations, paper based on a logistic model, examines the evolution of the probabilities and scores corresponding to the way the Romanian tourists spend their holidays on the types of tourism agencies, actions and tourist areas in Romania.

Improving the medium-term forecasting methodology: a model of big challenges

2019 ◽  
pp. 62-68
Author(s):  
I.A. Kirichenko ◽  
R.R. Gumerov
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Medium Term ◽  
Russian Economy ◽  
Socio Economic Development ◽  
The Russian Federation

The article analyzes some new requirements to the methodology of medium-term forecasting of socio-economic development of the Russian Federation in the framework of the «big challenges» model. The main «big challenges» of the global and Russian economy are identified, the main requirements for the medium-term forecasting of socio-economic development of the Russian Federation in the transition to the model of «big challenges» are considered.

BUDGET POLICY IN 2020–2022: REALITIES AND FORECASTS

2020 ◽  
Vol 2 (5) ◽  
pp. 93-107
Author(s):  
L. I. PRONINA ◽  
Keyword(s):  
Russian Federation ◽  
Public Authority ◽  
National Plan ◽  
Economic Support ◽  
Budget Policy ◽  
The Russian Federation ◽  
The Government ◽  
Local Levels

The article discusses the realities of budget policy in 2020-2022. The article analyzes the anti-crisis programs of the government of the Russian Federation in connection with the 2020 pandemic and measures of social and economic support for the population and business at the Federal, regional and local levels of public authority. The structure and main content of the national plan for restoring employment and the economy in conjunction with the implementation of national projects are proposed.

PROBLEM ASPECTS OF THE IMPLEMENTATION OF CRIMINAL PROCEDURAL NORMS OF PROTECTION OF THE VICTIMS FROM CRIME

2020 ◽  
pp. 72-76
Author(s):  
Яна Валерьевна Самиулина
Keyword(s):  
Preventive Measure ◽  
Criminal Procedure ◽  
Legal Rights ◽  
Criminal Proceedings ◽  
Effective Mechanism ◽  
The Russian Federation ◽  
The Individual ◽  
The Right ◽  
To Receive ◽  
Selection Of

В настоящей статье предпринята попытка исследовать отдельные проблемные аспекты института потерпевшего в российском уголовном процессе. В этих целях подвергнуты анализу правовые нормы, регламентирующие его процессуальный статус. Раскрываются отдельные пробелы уголовно-процессуального законодательства в сфере защиты законных прав и интересов потерпевшего. Автор акцентирует внимание на том, что совершенствование уголовно-процессуального законодательства в части расширения правомочий потерпевшего по отстаиванию своих нарушенных преступлением прав следует продолжить. На основании проведенного исследования действующего законодательства в части регламентации прав потерпевшего от преступления предлагается расширить перечень получаемых им копий постановлений, указанных в п. 13 ч. 2 ст. 42 УПК РФ. Автор предлагает включить в перечень указанной законодательной нормы право получения потерпевшим копии постановления об избрании конкретного вида меры пресечения, избранного в отношении подозреваемого (обвиняемого). Для создания действенного механизма защиты интересов потерпевших от преступления юридических лиц предлагаем ч. 9 ст. 42 УПК РФ изложить в следующей редакции: «в случае признания потерпевшим юридического лица его процессуальное право в уголовном процессе осуществляет представляющий его профессиональный адвокат». This article attempts to investigate certain problematic aspects of the institution of the victim in the Russian criminal process. For this purpose, analyzed the individual norms governing his procedural status. Separate gaps of the criminal procedure legislation in the sphere of protection of the legal rights and interests of the victim are disclosed. The author emphasizes that the improvement of the criminal procedure legislation in terms of the extension of the victim’s authority to defend his rights violated by the crime should be continued. On the basis of the study of the current legislation regarding the regulation of the rights of the victim of a crime, it is proposed to expand the list of decisions received by him, referred to in paragraph 13, part 2 of article 42 Code of Criminal Procedure. The author proposes to include in the list of the indicated legislative norm the right to receive the victim a copy of the decision on the selection of a specific type of preventive measure, selected in relation to the suspect (accused). To create an effective mechanism for protecting the interests of legal entities victims of a crime, we offer part 9 of art. 42 of the Code of Criminal Procedure of the Russian Federation shall be reworded as follows: «if a legal entity is recognized as a victim, his procedural right in criminal proceedings is exercised by the professional lawyer representing him».

Russian experience in assessing informal employment indicators and their compliance with SDG indicators

2020 ◽  
pp. 1-18
Author(s):  
Elena Zarova ◽  
Dr Konstantin Laykam ◽  
Elvira Dubravskaya ◽  
Sergey Musikhin
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
International Standards ◽  
Informal Employment ◽  
Formal Sector ◽  
The Sustainable Development ◽  
Development Goals ◽  
The Russian Federation ◽  
The One ◽  
Main Components

This article describes on the one hand statistical methods for assessing informal employment based on the requirements as set by international standards. On the other hand it describes the potential of integrating various data sources to generate informal employment statistics. With as example official statistics of the Russian Federation, the authors show the features of applying the requirements of international standards. Methods are proposed for assessing informal employment in the formal sector of the economy, i.e. in enterprises that submit employment reports to the National Statistical Office. This phenomenon appears in the employment situation of many countries. However, there is no uniformity between countries in how they evaluate the application of the international standards in such assessment exercises. A theoretical model of informal employment is developed and validated based on statistical data published by international organizations. The validation focuses on assessing the causal relationships between informal employment indicators and the main components of the sustainable development goals. This analysis contributes to coordinated decisions on regulating informal employment and ensuring the achievement of the Sustainable Development Goals (SDGs).

Политическая активность российской молодежи как индикатор ценностных ориентаций молодого поколения (на материалах регионального исследования)

2021 ◽  
Vol 26 (336) ◽  
pp. 121-131
Author(s):  
Elena Viktorovna Matveeva ◽  
Alexander Mitin ◽  
Daria Trofimova
Keyword(s):  
Young People ◽  
Russian Federation ◽  
Value Orientations ◽  
Political Activity ◽  
Youth Policy ◽  
Democratic Development ◽  
The Russian Federation ◽  
The One ◽  
Value Preferences ◽  
Normative Value

In the article, the authors pay attention to the issue of value preferences of Russian youth on the example of the one of the regions of the Russian Federation – the Kemerovo region - Kuzbass. The problem of political activity of young people is considered through the system of current legislation on youth, socialization and directly value orientations and preferences of young people. The main legal acts regulating youth policy in the Russian Federation are marked. As an empirical basis a number of methodological approaches were used-the system approach (D. Easton, G. Almond), the normative-value approach of J. Rawls, a method of expert interviews and questionnaire survey. The article shows the inconsistency of the value beliefs of modern youth, which is caused by the Russian model of democratic development.

Comments on the updated recommendations of the American College of Rheumatology (ACR) for the treatment of gout. Lifestyle (part 2)

2021 ◽  
Vol 15 (2) ◽  
pp. 83-88
Author(s):  
M. S. Eliseev
Keyword(s):  
Body Weight ◽  
Food Habits ◽  
The Other ◽  
Obese Patients ◽  
American College Of Rheumatology ◽  
The Russian Federation ◽  
The One ◽  
Effective Drugs ◽  
First Time

Updated ACR recommendations for the treatment of gout concerning lifestyle are discussed. Factors related to a lifestyle, above all food habits, for many years were of leading importance in the treatment of patients with gout, even after application of effective drugs. The authors of the updated ACR recommendations for the first time offered to reconsider the role of environmental factors in the genesis of gout and objectively assess the possibility of its non-drug treatment. On the one hand, regardless of the activity of the disease, the need for restrictions of the alcohol, purine-rich products and fructose-containing beverages, as well as the decrease of body weight in obese patients and vitamin C usage unviability are confirmed. On the other hand, these recommendations are conditional. Their new version of ACR recommendations is significantly different from both its previous version and other international and national recommendations, including recommendations on the diagnosis and treatment of gout used in the Russian Federation.

ON THE EXTREMAL DEPENDENCE COEFFICIENTS OF GAUSSIAN DISTRIBUTIONS

Vestnik NSUEM ◽  
2021 ◽  
pp. 161-167
Author(s):  
S. E. Khrushchev
Keyword(s):  
Close Correlation ◽  
Gaussian Copula ◽  
Marginal Distributions ◽  
Gaussian Distributions ◽  
Extremal Dependence ◽  
Zero Values ◽  
Coronavirus Infection ◽  
The Russian Federation ◽  
The One ◽  
The Relationship

The paper considers a way to represent the relationship between indicators in the form of copulas. Copulas are popular mathematical tools. This is due to the fact that, on the one hand, the marginal distributions of indicators are divided in the copulas, and on the other hand, the structure of the relationship between these marginal distributions is divided, which makes it  possible to very effectively study the connections that arise in real  populations. Special attention in the work is paid to extremal dependence coefficients - important numerical characteristics of the connection in conditions of extreme small or extremely large values of indicators. It is shown that even under conditions of close correlation between the indices for a two-dimensional Gaussian distribution, the lower and upper coefficients of the extreme dependence take zero values. This indicates the impossibility of predicting the values of one indicator when fixing too small or too large values of another indicator. This work shows that the relationship between the number of COVID-19 coronavirus infections per 100,000 people and the number of deaths from COVID-19 coronavirus infection per 100,000 people in the regions of the Russian Federation can be represented in the form of a Gaussian copula.

THREATS TO INTERNATIONAL ECONOMIC SECURITY AND ITS CONSEQUENCES

2021 ◽  
Author(s):  
A.Y. Rudenko ◽  
◽  
E.S. Novopashina ◽  
Keyword(s):  
International Economic ◽  
Economic Security ◽  
Main Trend ◽  
Modern World ◽  
Technological Changes ◽  
Cultural Conflicts ◽  
Poor Countries ◽  
The Russian Federation ◽  
The One ◽  
World Development

Radical changes are taking place in the modern world. Globalization caused by technological changes has become the main trend of world development. On the one hand, increased interdependence of countries and regions, and increasing the gap between rich and poor countries, aggravated the socio-economic, socio-political, ethno-cultural conflicts within countries. Therefore, maintaining international economic security requires new approaches and a new level of interstate interaction. The Russian Federation is in such a situation, which determines the need for research and implementation of a scientifically based security system.

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