The Main Characteristics of the Regional Budget Planning on the Example of Yamal-Nenets Autonomous District

2019 ◽  
Vol 7 (6) ◽  
pp. 49-52
Author(s):  
A. Sherstobitova ◽  
Evgeniya Posnihina
Keyword(s):  
Russian Federation ◽  
Federal Budget ◽  
Political Factors ◽  
Budget Planning ◽  
Legal Literature ◽  
Regional Budget ◽  
Social And Economic Development ◽  
The Subject ◽  
The Russian Federation

If the order of drawing up the draft Federal budget is defined by the Budget code of the Russian Federation, the order of drawing up the draft budget of the subject of the Federation and the draft budget of the municipality, along with the bases of drawing up draft budgets defined by the Budget code of the Russian Federation, is also determined by the laws of the subjects of the Federation and municipal legal acts of the representative body of the municipality. In the legal literature, this approach is recognized as justified, as at each level of the budget system there is specificity in the development of budget indicators. In addition, it is impossible to apply a unified approach to the detailed organization of the drafting of regional and local budgets, since the timing and content of the procedures for drafting budgets in the constituent entities of the Federation and municipalities depend on a whole range of socio-economic and political factors. In view of the above, the development of regional and local budgets should be governed by the rules of budgetary procedure adopted at the appropriate levels of the budgetary system. Drafting of regional and local budgets and budget acts is traditionally the responsibility of the Executive bodies. Accordingly, the draft budget of the subject of the Federation shall be drawn up in accordance with the procedure established by the Supreme Executive body of the state power of the subject of the Russian Federation (article 169 of the BC) [1]. Budgeting at any level by virtue of part 2 of art. 172 the BC of the Russian Federation is based on: the Budget address of the President of the Russian Federation; the forecast of social and economic development of the relevant territory; the main directions of budget and tax policy; the budget forecast for the long term; state (municipal) programs.

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.

Long Term Modernization of the Russian Tax Doctrine: Areas of Focus

2018 ◽  
Vol 11 (4) ◽  
pp. 133-140 ◽  
Author(s):  
Yu. D. Shmelev
Keyword(s):  
Social Justice ◽  
Welfare State ◽  
Social Development ◽  
Russian Federation ◽  
Tax Policy ◽  
Practical Implementation ◽  
The Subject ◽  
The Russian Federation ◽  
Superior Level

The subject of research is the tax policy of the Russian Federation and its implementation during the reforms of 1992– 2017. The purpose of the work is to identify taxation problems and develop a concept for the long term modernization of the tax doctrine as well as ways for its practical implementation. The author analyzes results achieved in the course of reforms and also identifies unresolved problems. Based on the assessment of the state’s social and economic strategy and tax doctrine, it is concluded that due to the lack of a clearly formulated tax doctrine, the tax policy was inconsistent and unsystematic. The suggested concept of long-term modernization of the tax doctrine (till 2030) along with ways for its practical implementation would allow to solve the main welfare state task proclaimed in Art. 7 of the Constitution of the Russian Federation: to reach a distinctly superior level of social development characterized by the principles of social justice enshrined in law.

Legal aspects of realization provisions of the Constitutional Assembly

10.12737/9307 ◽  
2014 ◽  
Vol 2 (3) ◽  
pp. 128-133
Author(s):  
Полина Виноградова ◽  
Polina Vinogradova
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Legal Aspects ◽  
Security Strategy ◽  
National Interests ◽  
National Security Strategy ◽  
The Subject ◽  
The Russian Federation ◽  
Constitutional System

The subject of research is the legal status of the Constitutional Assembly, whose powers include the consideration of questions the constitutional system, which are defined the National Security Strategy of the Russian Federation valid until 2020 as Russia´s national interests in the long term. In this article we focus on problems of realization provisions of the Constitutional Assembly, substantiates the necessity of the adopting the special law in order to regulate the functioning the necessity constitutional authority. The review of legislative initiatives on this issue is provided herein below. In order to ensure the effective functioning of the Constitutional Assembly the author has offered to settle the procedure for amending the Chapters 1, 2 and 9 of the Constitution of the Russian Federation. Conclusions promote maintaining legal and institutional mechanism for ensuring national interests by regulating the convening and functioning of the Constitutional Assembly.

scholarly journals The Signs of the Subject of a Crime under Article 243.2 of the Criminal Code of the Russian Federation

2021 ◽  
Vol 3 (1) ◽  
pp. 113-127
Author(s):  
Iskander A. Khalikov ◽  
Keyword(s):  
Cultural Heritage ◽  
Russian Federation ◽  
Criminal Code ◽  
Legal Literature ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation ◽  
Professional History ◽  
Domestic Law ◽  
Private Collections

Introduction. When studying history, the results of the work of archaeologists play a significant role. At the same time, for science, only those studies that are conducted by scientists on the basis of a state-issued permit (the so called open sheet) are of value. In accordance with the permit, scientists are required to provide reports on the excavations carried out and information about the objects found. This is what distinguishes professional archaeologists from non- professional history enthusiasts. Such enthusiasts dig atr archaeological sites because of their interest, to create private collections and to sell items of historical value in antique markets. By their actions, they commit crimes against cultural heritage. This makes it necessary to study the characteristics of the subject of the crime provided for in art. 243.2 of the Criminal code of the Russian Federation in order for criminal officers to properly deal with crimes in the field of archeology. Theoretical Basis. Methods. The research is based on general scientific and special research methods. The theoretical base consists of the works of domestic and foreign scientists in the field of law, history, archaeology, as well as the experience of competent authorities in the field of cultural heritage preservation. Results. The analysis of the work of the competent authorities and the study of legal literature led to the conclusion about the problems associated with the attribution to the subject of crime of persons searching for archaeological objects without obtaining a state permit. Discussion and Conclusion. Taking into account the accumulated international experience of countering illegal archaeology, studying domestic law enforcement practice, it is concluded that it is necessary to clarify the characteristics of the subject of the crime by making changes to the disposition of part 1 of art. 243.2 of the Criminal code of the Russian Federation.

scholarly journals TAX POTENTIAL OF THE KRASNODAR TERRITORY: EVALUATION AND WAYS OF IMPROVEMENT

2018 ◽  
pp. 63-67
Author(s):  
A. V. Antoshkina ◽  
O. Yu. Martynenko ◽  
O. V. Tockachev
Keyword(s):  
Fiscal Policy ◽  
Russian Federation ◽  
Preliminary Analysis ◽  
Quantitative Assessment ◽  
Federal Budget ◽  
Collection Rate ◽  
Tax Revenues ◽  
Regional Budget ◽  
The Russian Federation ◽  
Krasnodar Region

The article deals with the system of indicators used in the existing tax statistics and allows to assess the tax potential of the region. For a reliable quantitative assessment of the effectiveness of the fiscal policy of the Krasnodar region was carried out a preliminary analysis of tax statistics for 2015-2017, in particular: tax revenues and fees to the regional budget, indicators of tax arrears to the regional budget, regional tax revenues to the budget of the Russian Federation, indicators of tax arrears to the budget of the Russian Federation (by types of taxes). On the grounds of the review were calculated indicators of the effectiveness of the fiscal policy of the Krasnodar region such as: the level of taxation in the region, the tax collection rate in the region, relations with the Federal budget and the actual tax potential, as well as an assessment of their dynamics for the analyzed period. Based on the results of the analysis, the areas of problems were identified and measures to stimulate fiscal policy and increase the level of tax potential of the Krasnodar region were proposed, and a forecast assessment of the effectiveness of the proposed measures was given.

scholarly journals Patent Box Regime: possibilities of implementation in the Russian practice of profit taxation

2021 ◽  
pp. 1-15
Author(s):  
Ksenia Vladimirovna Samokhvalova
Keyword(s):  
Russian Federation ◽  
Intellectual Capital ◽  
Federal Budget ◽  
Innovation Activity ◽  
Tax Rates ◽  
Tax Base ◽  
Foreign Experience ◽  
The Subject ◽  
The Russian Federation ◽  
Innovation Economy

The subject of this research is the foreign experience of stimulating innovation activity of the companies via introduction of Patent Box Regime. The author underlines the importance of this mechanism as a measure for supporting the actors of the innovation economy on the stages of introducing innovations into production, and making profit from the efficient use of intellectual capital. The author analyzes the international statistics of acquisition of patents and key elements of preferential taxation of their income. Based on the collected material, the author examines the possibilities of implementation of such mechanism in the Russian practice. Special attention is given to the potential consequences of granting new incentives from the perspective of formation of the revenue part of the budgets of the budgetary system of the Russian Federation. The main result of this research consists in the development of a specific taxation regime for income from the use of intellectual property objects to be implemented in the Russian Federation. The author believes that the optimal mechanism is a deduction of up to 40% of qualified incomes from the corporate income tax base; at the same time, the incentive should not lead to the decrease of federal budget receipts. As sources of covering the shortfall in budget revenues of the constituent entities of the Russian Federation, the author considers the abolition of reduced tax rates for certain categories of taxpayers, as well as the extension of the limit on the transfer of loss, The conclusion is made on feasibility of implementation of Patent Box Regime in Russia considering foreign experience and domestic specificity of the country.

scholarly journals On the property responsibility of genetic parents under the surrogacy agreement: experience of the Russian Federation and the Republic of Tajikistan

2021 ◽  
pp. 218-227
Author(s):  
Anna Rolandovna Purge
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Statistical Data ◽  
Practical Implementation ◽  
Main Research ◽  
The Subject ◽  
The Russian Federation ◽  
The Republic ◽  
Genetic Parents

The object of this research is the institution of property responsibility of genetic parents under the surrogacy agreement established in legislation of the Russian Federation and the Republic of Tajikistan, as well as the problematic of practical implementation of the surrogacy agreement. The subject of this research is the legislative norms that regulate the procedure of bringing genetic parents under the surrogacy agreement to property responsibility in the territory of the Russian Federation and the Republic of Tajikistan; corresponding materials of law enforcement practice; statistical data and reports published in the official mass media. The scientific novelty of consists in analysis of the problems of property responsibility of genetic parents under the surrogacy agreement, which was concluded in the territory of the Republic of Tajikistan. The main research results lies in the development of the original pointwise proposals on the long-term solution to these issues (it is worth noting that such proposals have not been previously expressed in the context of legal experience of the Republic of Tajikistan).

STRATEGIC AUDIT AS A TOOL FOR THE RUSSIAN ECONOMY'S DEVELOPMENT IN MODERN CONDITIONS

2021 ◽  
Vol 1 (6) ◽  
pp. 116-123
Author(s):  
A. N. VYVOLOKINA ◽  
◽  
Yu. A. SAZHINA ◽  
L. V. GUSAROVA ◽  
◽  
...  
Keyword(s):  
Regional Development ◽  
Russian Federation ◽  
Stages Of Development ◽  
Budget Planning ◽  
Foreign Experience ◽  
Full Implementation ◽  
The Russian Federation ◽  
State Programs

The article highlights the stages of development of strategic audit in the Russian Federation. The practice of applying strategic audit by the Accounting Chamber of the Russian Federation, foreign experience is presented. The transformation of strategic audit is considered and the necessity of its full implementation in the activities of control and accounting bodies related to the development of long-term budget planning and the implementation of state programs and national goals is analyzed. The article presents the prospects of strategic audit related to the mission of the Audit Chamber of the Russian Federation and regional development. Current methodological additions are proposed.

The Theft of Cargo of Railway Rolling Stock: Issues of Criminal Characterization and Investigation

2019 ◽  
pp. 25-30
Author(s):  
Denis Grishin ◽  
Mariya Vilacheva ◽  
Irina Soshnikova
Keyword(s):  
Russian Federation ◽  
Rail Transport ◽  
Rolling Stock ◽  
Legal Literature ◽  
The Subject ◽  
The Russian Federation ◽  
Definition Of ◽  
Railway Rolling Stock

In the academic and educational criminal and legal literature, special attention is paid to crimes committed on rail transport. The statistics provided by the official website of the Prosecutor General’s Office of the Russian Federation confirms that the majority of these crimes are thefts. In the study, the issues of characterization of these crimes are analyzed, as well as their elements. Particular attention is paid to the subject of the crime: in most crimes it is special, and this also affects the characterization of such theft. Given the variability of approaches to qualifying of thefts, the authors propose their own definition of such theft. The methods of investigation of the above-mentioned thefts are examined. The authors cite various investigative situations arising on different stages of investigation and note that the characterization of theft of cargo of railway rolling stock, as well as determination of the range of people potentially involved in the crime, depends on where, when and how it was committed, what are the amount and the value of the property stolen, and whether the crimes are multiple.

STATE SUPPORT EFFICIENCY OF SMALL AND AVERAGE BUSINESS IN THE REGION (ON EXPERIENCE OF THE BRYANSK REGION)

2016 ◽  
Vol 2016 (5) ◽  
pp. 149-155
Author(s):  
Алексей Изотенков ◽  
Alexey Izotenkov
Keyword(s):  
Russian Federation ◽  
Small And Medium Enterprises ◽  
Federal Budget ◽  
Business Environment ◽  
State Support ◽  
Point Support ◽  
Start Up ◽  
The Russian Federation ◽  
Medium Enterprises

Increase of national economy efficiency in many respects depends on the effectiveness of small and medium enterprises (SME) in this connection the sys-tem of measures of state support for SME is important. In regions of the Russian Federation state pro-grams of SME support which are implemented at joint financing from the federal budget are developed. Vari-ous mechanisms of their realization are used. The questions of the state SME support realized in regions of the Russian Federation are considered. Dur-ing implementation of this program various directions and mechanisms of its implementation were used. Grantmaking to start-up entrepreneurs was the most inefficient as some of them were unprepared for obser-vance of necessary requirements of grant realization. On the basis of the analysis of the actual materials of SME development in the Bryansk region the conclusion is drawn that the most effective is the mechanism of point support in the short term. In the medium or long term it cannot be compared with the business environment formation in the region. The mechanism of point support can be one of the formation elements of the favorable business environment mechanism.

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