scholarly journals ON THE IMPACT OF THE TAXATION SYSTEM OF SMALL AND MEDIUM-SIZED BUSINESSES ON THE FORMATION OF REGIONAL AND LOCAL BUDGETS (BASED ON THE MATERIALS OF THE ALTAI TERRITORY AND BARNAUL)

2021 ◽  
pp. 90-94
Author(s):  
I. V. Strizshkina ◽  
V. N. Strizshkina ◽  
L. A. Kapustyan
Keyword(s):  
The State ◽  
Patent System ◽  
Positive Trend ◽  
Advantages And Disadvantages ◽  
Single Tax ◽  
Tax Regimes ◽  
Coronavirus Infection ◽  
Taxation System ◽  
The Impact ◽  
The City

In the new conditions of the crisis caused by the coronavirus infection, enterprises are in dire need of support from the state. The old taxation system made it impossible to use. The state has proposed new approaches to taxation of small and medium-sized businesses. The main reasons for changes in legislation related to the abolition of UTII and the application of new tax regimes have been identified. The article discusses the advantages and disadvantages of using a single tax on imputed tax, replacing this tax with a patent taxation system and a self-taxation system. The retrospective of the application of UTII is analyzed and carried out, the results of its application are considered. On the example of a specific region, the Altai Territory, the number of taxpayers who used the unified imputed income tax (UTII) and the prospect of paying tax under the new patent system were analyzed. The article discusses the results of the tax reform and the features of its implementation during the period of coronavirus infection. The article discusses the specifics of the application of the patent system in various industries, since the Altai Territory has an agricultural focus, in contrast to other regions. An attempt was also made to calculate the budget revenues of the city of Barnaul, subject to the transition to a new taxation system, optimistic conclusions and assumptions about a positive trend in income growth were made.

To Study the impact of Gabbar Singh tax or Goods & services tax for Restaurant and Food Services Business in India

2019 ◽  
Vol 118 (12) ◽  
pp. 32-48
Author(s):  
Mr. Arun Gautam ◽  
Dr. Saurabh Sharma ◽  
CA Narendra Kumar Bansal
Keyword(s):  
State Level ◽  
The State ◽  
Assessment Framework ◽  
Food Services ◽  
Goods And Services ◽  
Single Tax ◽  
The Impact

GST that is Goods and Services Tax has been in compel since first July, 2017 and which is, in constrain on numerous countries globally and they all were thinking about it as their business assessment framework. The principle reason for GST is to realize single tax on products at both centre and the state level in the nation.

Budgetary Regulation in the Context of Preventing the Consequences of the Spread of a New Coronavirus Infection in the Russian Federation

Lex Russica ◽  
2021 ◽  
Vol 74 (2) ◽  
pp. 64-79
Author(s):  
R. V. Tkachenko
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
The State ◽  
Russian Society ◽  
Coronavirus Infection ◽  
The Russian Federation ◽  
Legal Forms ◽  
The Impact ◽  
Budget System

The paper is devoted to the examination of issues related to the increasing importance of budgetary regulation for the proper functioning of a modern innovative society. The key role of the budgetary regulation in the financial process of the State is particularly acute in the context of systemic crises that include socio-economic consequences caused by the spread of a new coronavirus infection (COVID-19) in Russia. In the course of the study, the features of changes in the state financial policy caused by the above-mentioned crisis phenomena are highlighted. The paper describes various approaches to the interpretation of the budgetary regulation as a category of financial law, explores various types and legal forms of methods of the budgetary regulation, analyses mechanisms and the impact of the State on the budget system through the existing legal structure of the budgetary regulation. It is determined that the rules of financial law governing the whole complex of public relations concerning the distribution and redistribution of the national product between the levels of the budget system of the Russian Federation constitute the institution of financial law, namely: the budgetary regulation. The author concludes that the approach based on the concentration of basic powers in the financial field at the federal level significantly slows down the dynamics of development of economic activity in the majority of regions of Russia, while the need for breakthrough innovative development of Russian society determinates the expansion of long-term tax sources of income for regional budgets. In this regard, it is proposed to consolidate additional regulation for revenues gained by regional and local budgets in the form of targeted deductions from federal taxes on a long-term basis.

New coronavirus infection as an occupational disease: complex expert cases

2021 ◽  
Vol 61 (11) ◽  
pp. 720-725
Author(s):  
Railya V. Garipova ◽  
Leonid A. Strizhakov ◽  
Yuri Yu. Gorblyansky ◽  
Sergey A. Babanov
Keyword(s):  
Russian Federation ◽  
Healthcare Workers ◽  
Occupational Diseases ◽  
The State ◽  
Production Factor ◽  
Professional Activity ◽  
Production Environment ◽  
Coronavirus Infection ◽  
The Russian Federation ◽  
The Impact

Introduction. The professional activity of medical workers (MW) is in close contact with daily contact with various factors of the production environment: physical, chemical, biological, and labor processes. Until 2020, tuberculosis and viral hepatitis prevailed in the structure of occupational diseases (OD) of the medical workers in the Russian Federation. According to the State report "On the state of sanitary and epidemiological welfare of the population in the Russian Federation in 2020," the first ranking the second place in the structure of occupational diseases, depending on the impact of harmful production factor took the illnesses associated with the action of biological factors - 20,19%, while the main reason for the growth in the incidence of healthcare workers in coronavirus infection COVID-19 (further COVID-19). The study aims were to identify problematic aspects in the establishment of the COVID-19 work from MW. Materials and methods. We have given descriptions of clinical cases, as well as a retrospective analysis of issues of OD according to the patient registers of the following medical institutions: the Center of Occupational Pathology of Sechenov University, the Republican Center of Occupational Pathology of the Ministry of Health, Republic of Tatarstan, the Regional Center of Occupational Pathology of the Samara Region. Results. In 2020, COVID-19 was the most common OD with fatal outcomes and complications in healthcare workers. Today, difficulties in determining the connection of COVID-19 with the profession arise when assessing the epidemiological history, the consequences after a coronavirus infection, and the formulation of the diagnosis. Conclusions. For a qualitative examination of the connection of COVID-19 with the profession, it is necessary to develop a list of clinical conditions with the definition of the timing of complications.

REGIONAL ASPECTS OF TAXATION IN THE CONTEXT OF THE UTII ABOLITION

2020 ◽  
Vol 10 (9) ◽  
pp. 1939-1948
Author(s):  
I.G. Tkharkakhova ◽  
◽  
M.E. Ordynskaya ◽  
D.I. Ponokova ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Social Insurance ◽  
Patent System ◽  
Entrepreneurial Activity ◽  
Tax Regimes ◽  
The Republic ◽  
The Right ◽  
Taxation System ◽  
Tax Deduction ◽  
High Share

Over the past years, the unified tax on imputed income has been the most convenient, effective, simple and economical for the majority of individual entrepreneurs in our country. Now entrepreneurs should abandon this tax regime. A very topical issue is the choice of the taxation system that will minimize budgetary obligations. Based on the Rosstat data, individual entrepreneurs occupy a fairly high share in the total population of entrepreneurs in this country. Taking into account the fact that the Republic of Adygea is an agricultural one, and in addition to standard cargo transportation, many individual entrepreneurs are also engaged in the transportation of agricultural products, we have selected this particular segment for research. The paper provides a comparative analysis of taxation systems that can be used by entrepreneurs providing freight services in the Republic of Adygea. For clarity, we examined such tax systems and special tax regimes as: tax on professional income, patent system, simplified “Income” taxation system. For each of the systems, both the advantages of its application and the disadvantages are systematized. The patent system may only have its own benefits for entrepreneurs operating in only one region and without employees. Professional income tax is similar to the simplified “Income” tax system. Only with this option there is no possibility of using the tax deduction of fixed contributions for pension and social insurance. The calculations and recommendations presented in the work will help individual entrepreneurs make the right choice. The most optimal variant can be chosen only by the entrepreneur himself, basing on the peculiarities of the entrepreneurial activity.

PARLIAMENTARY REWARDS AND THE EVOLUTION OF THE PATENT SYSTEM

2015 ◽  
Vol 74 (3) ◽  
pp. 423-449 ◽  
Author(s):  
Robert Burrell ◽  
Catherine Kelly
Keyword(s):  
Reward System ◽  
Patent Law ◽  
The State ◽  
Patent System ◽  
Public Disclosure ◽  
Minimum Requirement ◽  
The Core ◽  
The Impact ◽  
Special Provision

AbstractThis article examines the impact on the patent system of rewards for innovation across the eighteenth and early nineteenth centuries. During this period, Parliament would regularly grant rewards to inventors, with many of these rewards being set out in legislation. This legislation provided Parliament with the opportunity to promote a model of state support for inventors: a model that made public disclosure of the invention a precondition for assistance. This had important implications for patent law, in particular, in helping to develop the role of the patent specification and the doctrine of sufficiency of disclosure. In this way, the reward system helped establish the framework under which the state would provide support for inventors. Simultaneously, however, the reward system created a space in which inventors would have to do more than meet the minimum requirement of public disclosure. Rewards allowed the state to distinguish between different classes of inventor and to make special provision for particularly worthy individuals. In this way, the reward system recognised the contribution of the “heroic inventor”, whilst leaving the core of the patent system undisturbed.

scholarly journals OPTIMIZING THE CHOICE OF TAX REGIMES BY BUSINESS ENTITIES

2020 ◽  
pp. 73-77
Author(s):  
E.V. Medvedeva
Keyword(s):  
Small Businesses ◽  
The State ◽  
Single Tax ◽  
Tax Regimes ◽  
Business Entities ◽  
Taxation Scheme

The article is devoted to the abolition of the tax regime from 2021 in the form of the single tax on imputed income. Some of the requirements imposed by the state for each tax regime providing preferential tax treatment, excluding the standard taxation scheme, were presented. The taxation regimes that can be chosen by small businesses in view of the abolition of the single tax on imputed income were proposed.

scholarly journals The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region)

2020 ◽  
Vol 208 ◽  
pp. 06002
Author(s):  
Alexey Popov ◽  
Inna Cabelkova
Keyword(s):  
Sustainable Development ◽  
Economic Security ◽  
Tax Rates ◽  
Tax Legislation ◽  
Single Tax ◽  
Tax Benefits ◽  
The Right ◽  
Regional Authorities ◽  
Taxation System ◽  
The Impact

The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth. At the same time, both the norms of the Federal legislation, which allow regional authorities to establish tax rates and benefits, and the assessment of these opportunities, are disclosed on the example of the Sverdlovsk region. The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and tax benefits for corporate property tax, criteria for the right to preferential taxation with a single tax levied in connection with the application of a simplified taxation system and other features of the regional tax legislation in relation to taxes credited to the budgets of the Subjects of the Federation. The problems of tax legislation that hinder the strengthening of the economic security of economic entities and, accordingly, the development of territories, as well as recommendations that allow increasing the efficiency of regional taxation and ensuring sustainable development of the Ural region are identified.

scholarly journals Analysis of the state order and budget expenses for its funding

2021 ◽  
Vol 5 (4(61)) ◽  
pp. 19-24
Author(s):  
Victor Chentsov ◽  
Olha Hryhorash ◽  
Tetiana Hryhorash
Keyword(s):  
Higher Education ◽  
Cost Allocation ◽  
Higher Education Institutions ◽  
The State ◽  
Order Allocation ◽  
Higher Education System ◽  
Advantages And Disadvantages ◽  
Quality Of Higher Education ◽  
Low Efficiency ◽  
The Impact

The object of the research is the budget expenditures for the state order funding. One of the most problematic places is, on the one hand, the lack of financial resources, and on the other hand, the low efficiency of their allocation. Using the method of vertical and horizontal analysis, the expenditures of the consolidated budget for higher education are explored by the example of Ukraine. It was found that the share of the consolidated budget of Ukraine for higher education in % of GDP is one of the largest in Europe, however, the amount of funding is insignificant in monetary terms, which makes it impossible to improve the quality of higher education. The amount of the state order for training of specialists and expenditures of the consolidated budget are analyzed. On the basis of the results of the analysis of the legislation, the impact of elements of the system of formation and state order placement on its effectiveness is assessed. During 2012–2020, the consolidated budget expenditures tended to increase (except for the crisis of 2020, when there was a general economic growth disruption). At the same time, the number of budget places reduced annually until 2018. The analysis of the system of the state order allocation showed that during 2012–2020 it had been changed several times. The main advantages and disadvantages of the system of state order allocation at the stages of its transformation are identified in the paper. Until 2015 the state order allocation was carried out manually. Since 2017 a mechanism for state order addressing has been introduced. In 2020 the mechanism of cost allocation between higher education institutions was changed and indicative prices were introduced. Due to the analysis of the conditions of state order allocation and cost allocation between higher education institutions, it is possible to take into account the main factors that contribute and block the efficiency and effectiveness of funding the higher education system in Ukraine

scholarly journals Trends in the Development of the External Environment of Entrepreneurship in the Republic of Kazakhstan

2020 ◽  
pp. 55-67
Author(s):  
Olga Mishulina ◽  
Galina Panina ◽  
Natalya Baranova ◽  
Natalya Gorelova
Keyword(s):  
Qualitative Analysis ◽  
Small And Medium Enterprises ◽  
External Environment ◽  
The State ◽  
Annual Reports ◽  
Development Fund ◽  
Advantages And Disadvantages ◽  
The Republic ◽  
Medium Enterprises ◽  
The Impact

This article is devoted to the impact of the external environment on the development of entrepreneurship in Kazakhstan. The aim of the study is to identify current trends in the external environment of indirect effects on entrepreneurship based on the quantitative and qualitative analysis. The authors analyze strengths and weaknesses of small and medium enterprises, contribution of this sector to the development of the economy of Kazakhstan. The paper reveals advantages and disadvantages of the state and integration subsystem of the external environment of entrepreneurship, providing financial and non-financial support measures that are factors of sustainable economic development of Kazakhstan. The authors use the data of the Committee on Statistics of the Ministry of National Economy of the Republic of Kazakhstan, annual reports of “Damu Entrepreneurship Development Fund” JSC. Methods of scientific knowledge, comparison, analysis, and systematic approach are applied as the main research methods. The main result of the study is formulating modern trends in the state and development of the external environment of entrepreneurship in Kazakhstan. Unfavorable trends identified by the authors will help substantiate the main directions of increasing the efficiency of small and medium enterprises. Based on the quantitative and qualitative analysis of the state and integrated subsystem of the external environment of entrepreneurship, the authors draw conclusions about its impact on the state and development of small and medium enterprises.

scholarly journals CHALLENGES OF SNOW DISPOSAL AND INNOVATIVE SOLUTIONS IN THE CONDITIONS OF NUR-SULTAN

2021 ◽  
Vol 26 (1) ◽  
pp. 20-29
Author(s):  
M. T. Yermekov ◽  
◽  
O. V. Rozhkova ◽  
S. G. Sandibekova ◽  
Ye. T. Tolysbayev ◽  
...  
Keyword(s):  
Urban Areas ◽  
Sewage Treatment ◽  
Heat Pumps ◽  
Successful Implementation ◽  
Snow Melting ◽  
Sewer System ◽  
Snow Removal ◽  
Advantages And Disadvantages ◽  
The Impact ◽  
The City

Introduction. In this paper, we analyze various methods of snow removal in urban areas and consider the most cost-effective and efficient solutions for snow removal and disposal using heat from sewage drains by means of stationary snow-melting points (SMP) in Nur-Sultan. In cooperation with Astana su Arnasy specialists, responsible for the operation of the city sewer system, as well as cleaning and disinfection of urban sewage drains, we reviewed the main advantages and disadvantages. Methods. The paper looks into the possibility of utilizing heat from sewage drains with the help of heat pumps. This method has been successfully tested at a sewage treatment plant and is currently used to heat auxiliary premises. The same principle can be applied in SMPs with a separate discharge of meltwater to the storm sewer. Results. Having studied the experience of using various methods for snow removal in urban areas, we find that snow removal with the use of sewage drains through the creation of special snow-melting complexes integrated with the city sewer system is the most promising method for Nur-Sultan since it allows for reducing costs, intensifying the process of snow melting, and eliminating the hazardous impact of meltwater on the environment. Conclusion. To ensure successful implementation and use of this snow removal method in Nur-Sultan, it is required to conduct a number of additional studies on the impact of sewage treatment plants on the technological processes, as well as to test options for separating sewage drains with the help of heat pumps, and, based on the studies conducted, to determine the final configuration of snow-melting complexes.

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