On the Legalization of Activities of Self-Employed Citizens in the Russian Federation

2019 ◽  
Vol 8 (2) ◽  
pp. 60-68 ◽  
Author(s):  
Андрей Гарнов ◽  
Andrey Garnov ◽  
Н. Тишкина ◽  
N. Tishkina
Keyword(s):  
Russian Federation ◽  
Economic Structure ◽  
The Self ◽  
Negative Effects ◽  
Foreign Experience ◽  
The Russian Federation ◽  
Legislative Changes

The article describes the category of “self-employed citizens”, outlines their role in the socio-economic structure of society, and studies the main stages of legislative changes related to the legalization of taxation of incomes of selfemployed. The analysis of foreign experience in solving the problem of taxation of self-employed is given. The reasons for which the self-employed remain in the shadow sector of the economy are identified. The authors consider the positive and negative effects of the introduction of tax on professional income.

Development of the National System of Qualifi cation Certifi cation of Audit Personnel As a Factor in Improving the Quality of Audit and the Demand for the Profession

Auditor ◽  
2021 ◽  
pp. 24-28
Author(s):  
Nataliya Kazakova
Keyword(s):  
Russian Federation ◽  
Audit Quality ◽  
The Self ◽  
National System ◽  
Regular Monitoring ◽  
The Russian Federation ◽  
The Creation ◽  
June July ◽  
Regulatory Organization

The article includes materials presented at the scientifi c and practical conferences «Problems of Audit Quality» organized by the Self-regulatory organization of Auditors «Sodruzhestvo» in June-July 2021. Th e conferences are dedicated to the development of audit education and qualifi cation certifi cation of audit personnel in the Russian Federation, aimed at improving the quality of audit through the introduction of a competence-based approach and the creation of a national system for regular monitoring of auditor’s competencies, contributing to the training of broad-based specialists in demand in various areas of economic, business and fi nancial management.

Innovative Road — a High-Risk Area

2020 ◽  
Vol 144 ◽  
pp. 136-141
Author(s):  
Aleksei F. Renkel’ ◽  
Keyword(s):  
High Risk ◽  
Research And Development ◽  
Russian Federation ◽  
Education System ◽  
Patent Law ◽  
Risk Area ◽  
High Risk Area ◽  
Foreign Experience ◽  
The Russian Federation

At present the education system in the Russian Federation does not include any program teaching the basics of patent law on inventions, therefore protection of copyright holders in courts is very problematic. The article analyzes foreign experience of patent law on inventions, provides examples of implementing research and development results.

scholarly journals MODERN PROBLEMS OF MICROFINANCE OF SMALL AND MEDIUM ENTERPRISES UNDER RUSSIAN CONDITIONS

2020 ◽  
pp. 12-16
Author(s):  
Н. Л. Баламирзоев ◽  
Н. С. Суракатов
Keyword(s):  
Russian Federation ◽  
Small And Medium Enterprises ◽  
European Countries ◽  
Foreign Experience ◽  
The Russian Federation ◽  
Medium Enterprises

В статье рассмотрены особенности микрофинансирования малых и средних предприятий. Особое внимание уделено зарубежному опыту микрофинансирования в ведущих европейских странах, США и Китае. Также в статье обозначены проблемы, которые препятствуют активному использованию преимуществ микрофинансирования в Российской Федерации. The article discusses the features of microfinancing of small and medium enterprises. Particular attention is paid to foreign experience in microfinancing in leading European countries, USA and China. The article also identifies problems that hinder the active use of the benefits of microfinance in the Russian Federation.

scholarly journals On the issue of the development of domestic tourism in the Russian Federation

2021 ◽  
pp. 77-84
Author(s):  
N. S. Sergienko
Keyword(s):  
Russian Federation ◽  
Tourism Industry ◽  
The Self ◽  
Tourist Destination ◽  
Public Authorities ◽  
Tourism Sector ◽  
Accelerate Growth ◽  
Domestic Tourism ◽  
Regulatory Measures ◽  
The Russian Federation

The article considers the problematic issues of the development of the tourism industry in the Russian Federation. In the context of global challenges, the tourism sector of the Russian Federation retains significant potential to accelerate growth and strengthen its role in the development of the economy. On the example of individual tourist projects, the author summarizes and identifies possible areas of activity of public authorities. The study makes comprehensive proposals for the development of the tourist destination at the territorial level, including in the preparation of strategic documents, the adoption of regulatory measures on the business activities of the self-employed in the tourism sector, increasing the revenue base of local budgets through the development of tourism through the introduction of an additional fee.

APPLICATION OF A SPECIAL TAX REGIME FOR SELFEMPLOYED CITIZENS ON THE TERRITORY OF THE RUSSIAN FEDERATION. PROFESSIONAL INCOME TAX

2021 ◽  
Vol 2 (3) ◽  
pp. 41-48
Author(s):  
V. B. DZOBELOVA ◽  
◽  
A. E. SALAMOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Statistical Data ◽  
The Self ◽  
Federal Law ◽  
Tax Base ◽  
Advantages And Disadvantages ◽  
Research Article ◽  
The Subject ◽  
The Russian Federation

The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP. The main aspects of the functioning described in the work help to assess the advantages and disadvantages of the tax for self-employed persons. The purpose of the study is to reflect the trend in the development of a special tax regime for self-employed citizens in the Russian Federation. In connection with the purpose of the study, the following tasks were solved: to reveal the essence of the “self-employed population”, to characterize the main provisions of the special tax regime of the NAP, to consider the statistics of the number of self-employed persons in the Russian Federation, to identify the specifics of the tax regime for the self-employed population. The subject of the research is the special tax regime "Tax on professional income". The object of the research is the regulatory framework, as well as statistical data submitted by individuals to the Federal Tax Service on the implementation of activities to provide services to other individuals for personal, household and (or) other needs.As part of this research article explores the concept of "self-employed" citizens and trends in the use of special tax regime for the self-employed population in Russia according to the Federal Law from 27.11.2018 No. 422 «On the experiment of establishing a special tax regime "Tax on professional income"». The positive and negative aspects of the functioning of the tax regime are identified and the dynamics of the implementation of the law is studied.

scholarly journals Incomplete construction: Russian and foreign experience

2018 ◽  
Vol 212 ◽  
pp. 04007
Author(s):  
Olga Nikishina ◽  
Olga Nikishina
Keyword(s):  
Russian Federation ◽  
Economic Effect ◽  
Foreign Experience ◽  
State And Society ◽  
The Russian Federation ◽  
The Moment ◽  
Under Construction ◽  
The City ◽  
Threat To Life

The study is devoted to the objects of unfinished construction (hereinafter - UCO). The problem of the UCOs is urgent both for the regions and for the Russian Federation as a whole. The main reasons for the large number of the unfinished construction objects are analyzed in the paper. The global experience of solving the issue of long-term construction is considered. The unfinished objects spoil the architectural outlook of the city, while the lands are used inefficiently and the necrosis of capital occurs. In Russia, as a rule, conservation of these objects is not done that creates a real threat to life and health of people. The state and society cannot count on the economic effect of these objects, and they do not justify the goals and the means invested in them. Based on the conclusions drawn, measures are proposed that will allow preventing the suspension of the objects under construction at the moment, and complete the construction of the objects that begun earlier.

CONSTITUTIONAL RESPONSIBILITY DETERMINATION AS A LEGAL RESPONSIBILITY TYPE: ON THE ISSUE STATEMENT

2018 ◽  
pp. 133-140
Author(s):  
N.E. Sadokhina
Keyword(s):  
Russian Federation ◽  
Special Kind ◽  
The State ◽  
Legal Responsibility ◽  
Constitutional Court ◽  
Legal Method ◽  
Legal Nature ◽  
The Russian Federation ◽  
Legislative Changes ◽  
The Stability

The relevance of the research topic is due to the uncertainty of the provision of constitutional responsibility in the system of legal responsibility types. The study purpose is to the legal nature analysis of constitutional and legal responsibility, allowing it to be viewed as a form of legal responsibility. The conducted research is based on general scientific analysis methods, deduction, and also private law – the formal legal method. So, on the basis of the analysis of the current legislation and law-enforcement practice, we conclude that the political and legal nature of constitutional responsibility is special. On the one hand, it is a form of legal responsibility and is applied to subjects of constitutional responsibility in cases provided for by constitutional norms. On the other hand, it helps to regulate relations that arise in the sphere of public administration, ensure the stability of the functioning of the state apparatus. It is established that this feature explains also the fact that constitutional responsibility can occur not only in case of an offense, but also in case of lawful behavior. It is determined that for consideration of the constitutional responsibility as a special kind of legal responsibility it is necessary to introduce a special procedural order of calling to account, including in particular the procedure for appealing the dissolution of the State Duma, giving the Constitutional Court of the Russian Federation the powers to consider such cases. And it is also necessary to fix a list of circumstances that may form the basis for a decision on mistrust in the Constitution of the Russian Federation. The conclusion is made that these legislative changes will underline the specificity of constitutional and legal responsibility and leave no doubt about its status as a kind of legal responsibility.

FORMATION OF THE MODEL ASSESSMENT OF THE QUALITY OF PREPARATION OF MASTERS IN THE CONTEXT OF THE INSTITUTIONAL TRANSFORMATION OF HIGHER EDUCATION

2015 ◽  
Vol 10 (5) ◽  
pp. 214-226 ◽  
Author(s):  
Строева ◽  
Olesya Stroeva ◽  
Иващенко ◽  
Tatyana Ivashchenko
Keyword(s):  
Higher Education ◽  
Quality Assessment ◽  
Russian Federation ◽  
Assessment Model ◽  
Institutional Transformation ◽  
Model Assessment ◽  
Master Program ◽  
Foreign Experience ◽  
The Russian Federation

In the article the background of the quality assessment model of training Master students is examined. Based on the analysis of foreign experience academic models are structured formed as a result of several factors. The criteria of the formation of the institutional framework for transforming the system of higher education in general and Master training in particular. On the basis of the study the problems of functioning of Master Institute in the Russian Federation are systematized. Indicators of compliance of competencies of Master passport with the competencies of Master program are presented.

MODERNIZATION OF PUBLIC ADMINISTRATION: FOREIGN EXPERIENCE

2015 ◽  
Vol 4 (4) ◽  
pp. 119-124
Author(s):  
Матвеева ◽  
Ekaterina Matveeva
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Russian Federation ◽  
Reference Points ◽  
Foreign Experience ◽  
Administrative Reforms ◽  
The Russian Federation ◽  
The Given

Research of foreign experience of enforcing administrative reforms allows to reveal the primary directions of modernization, which laid the basis of changes in public sector of a number of the leading countries. Systematization of the given directions and their comparison to the directions of reforming of system of public administration in the Russian Federation allows to allocate the general and private elements, to prove priority of the realized actions, to formulate priorities and reference points.

scholarly journals TO THE QUESTION OF THE VALUE OF THE CONSTITUTION AGREEMENT WHEN CREATING A LIMITED LIABILITY COMPANY

2020 ◽  
Vol 5 (3(72)) ◽  
pp. 35-38
Author(s):  
O.A. Brauzman
Keyword(s):  
Russian Federation ◽  
Limited Liability ◽  
Limited Liability Company ◽  
The Russian Federation ◽  
Legislative Changes

In the article, the author examined the legislative changes in the number of constituent documents when creating a limited liability company in the Russian Federation. The author has analyzed the provisions of such documents as, memorandum of association, foundation agreement and charter. As a result of consideration of the value of the memorandum of association, the author concluded that the legislative changes introduced are appropriate

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