scholarly journals IMPROVING OF TAX LITERACY OF RUSSIAN POPULATION IN TERMS OF DIGITALIZATION OF THE ECONOMY

Author(s):  
Elena Aleksandrova

The article presents an overview of the concept of tax literacy as the main element of financial literacy and the necessary prerequisite for the formation of the tax culture of society and the individual. The expansion of the field of knowledge and skills that form the tax literacy of the population in the era of the digital economy is shown.The aim of the study is to analyze the prerequisites for the formation and development of tax literacy in the Russian Federation and its impact on improving the efficiency of the tax system. The study used traditional methods of scientific research, the monographic method, and the method of comparative analysis.The results of a comparative analysis of the level of financial literacy in different countries showed the insufficiency of its development in Russia. Based on the analysis of the state of taxation of individuals in the Russian Federation, the problems of the formation of tax literacy and tax culture of the population of Russia are identified, for the solution of which the author formulated proposals. 

2019 ◽  
Vol 39 (2) ◽  
pp. 101-106
Author(s):  
R. Sh. Abakarova

Land pricing is an effective tool for land management in the modern world.Measures to improve the fiscal component of the land tax ensure the independence of local budgets. The source of local budget replenishment is local taxes.In the current tax system, the amount of calculated tax is transferred to local budgets. The main problem that the leaders of the Defense Ministry are facing today is the lack of funds for development and for current needs. The question of meeting the financial needs of municipalities is a question of the revenue base of local budgets.The existing problems associated with the collection of land tax are diverse.Unlike market valuation of land, cadastral valuation is performed by mass valuation methods, using statistical processing of indicators. There is a need to take into account the individual characteristics of land.


2020 ◽  
Vol 12 ◽  
pp. 48-52
Author(s):  
Sergey V. Likhachev ◽  
◽  
Natalya S. Raksha ◽  
Anna F. Kireeva ◽  
◽  
...  

The article deals with the issues of individual prevention of offenses in the system of activities of prevention subjects, determining the place of the Internal Affairs bodies of the Russian Federation in this process and describing the methods of their activities in this area. It is established that the system of crime prevention includes a set of measures aimed, first of all, at ensuring the appropriate moral formation of the individual, identifying and eliminating adverse effects on it that can lead to illegal behavior. The main methods of activity of Internal Affairs bodies in individual prevention of offenses — persuasion and coercion-are considered. The article uses a number of methods of scientific research, in particular, analysis, synthesis, classification, formal-logical, comparative-legal, historical-legal, etc.


2020 ◽  
Vol 10 (1) ◽  
pp. 28-32

The relevance of the work is determined by the fact that the right to life belongs to the basic constitutional human rights, therefore, its observance and protection is the duty of the state. Despite its undeniable importance, today the right to life anywhere in the world is not really ensured in sufficient quantities. The constitutional consolidation of the right to life raises a number of issues related to the concept, nature, legislative and practical implementation of this right. It should be noted that various aspects of the human right to life were considered in the scientific works of G.B. Romanovsky, O.G. Selikhova, T.M. Fomichenko, A.B. Borisova, V.A. Ershov and other Russian authors. The aim of the study is to study and comparative analysis of the legal content of the constitutional norm that defines the right to life, to comprehend and identify possible problems of the implementation of this right. To achieve this goal, this article discusses relevant issues of ensuring the right to life, proclaimed by Article 20 of the Constitution of the Russian Federation and Article 27 of the Constitution of Azerbaijan Republic. The results of a comparative analysis of these constitutional norms and the relevant norms of industry law allow us to determine, that there is no contradiction between Article 20 of the Constitution of the Russian Federation and the norms of the criminal legislation of the Russian Federation, which imply the death penalty as an exceptional measure of punishment, because a moratorium has been imposed on the death penalty in the Russian Federation since April 16, 1997. However, after the abolition of the death penalty in the criminal legislation of the Republic of Azerbaijan in 1998, there was a discrepancy between parts II and III of Article 27 of the Constitution of the Republic of Azerbaijan and the criminal legislation of Azerbaijan Republic that requires the introduction of the necessary changes in the content of the analyzed constitutional norm. The value of the work is determined by the fact that the introduction of appropriate changes will contribute to the further improvement of the Constitution of the Republic of Azerbaijan and the effective implementation of the right to life of everyone.


2020 ◽  
Vol 18 (3) ◽  
pp. 474-491
Author(s):  
G.V. Belekhova

Subject This article deals with the issues of determining the level of financial literacy, identifying problems, and comparing the financial literacy rates of the population of different areas. Objectives The article aims to identify territorial differences in the overall level of financial literacy of the population of the Northwestern Federal District regions and study the prevalence of problems related to the family budget, using financial products, and risk. Methods For the study, we used a sociological survey and an original methodology for indexing the level of financial literacy of the population based on the methodology of the Organization for Economic Cooperation and Development, taking into account the adults' financial competence system proposed by the Ministry of Finance of the Russian Federation. Results The article determines the level of financial literacy of the Northwestern Federal District population and identifies similar problems for the District's regions. Conclusions A comparative analysis of the components of financial literacy of the four regions reveals the strengths and weaknesses of each of them. This will help adjust financial literacy programmes being implemented in some regions and developed in others.


2020 ◽  
Vol 18 (9) ◽  
pp. 1787-1798
Author(s):  
S.N. Ayusheeva

Subject. This article assesses the effectiveness of the existing system of environmental management based on the user-pays principle in terms of reducing the negative impact on the environment. Objectives. The article aims to conduct a comparative analysis of the anthropogenic impact on natural environment components and deficiency payments for pollution in the model areas of the Russian Federation. Methods. For the study, I used the methods of computational, comparative, systems, and structural analyses. Results. Based on the ecological rating of the Russian Federation subjects, the article defines model areas, assesses the degree of anthropogenic impact on the basis of pollution relative rates, and describes the particularities of environmental investment in the selected areas. Conclusions. The system of payments for pollution does not affect the economic behavior of economic entities.


Author(s):  
Вера Шумилина ◽  
Vera Shumilina ◽  
Анастасия Борзых ◽  
Anastasia Borzykh ◽  
Александр Трандофилов ◽  
...  

The article discusses the features and main ways to improve the functioning of the tax system of the Russian Federation. The main criteria of functional characteristics of the category of taxes are revealed. The main directions of management of the tax system in the financial activities of the state. The most effective measures to improve the tax system are identified.


2020 ◽  
Vol 22 (1) ◽  
pp. 34-38
Author(s):  
Ибрагимова Г.Я. ◽  
◽  
Хабибуллина Д.Ш. ◽  
Гайсаров А.Х. ◽  

2020 ◽  
Vol 86 (2) ◽  
pp. 69-78
Author(s):  
S. N. Gusarova ◽  
Yu. M. Erokhina ◽  
D. I. Kramok ◽  
E. I. Khunuzidi

Since September 1, 2019, GOST ISO/IEC 17025–2019 has been enacted as a national standard in the Russian Federation. The novel standard imposes a number of fundamentally new requirements for testing laboratories (hereinafter referred to as the IL or laboratory), and also supplements and specifies the requirements previously regulated by GOST ISO/IEC 17025–2009. In this regard, in order to transfer laboratories to the new requirements, the FSA issued an order in August 2019 listing the mandatory activities that IL must fulfill to bring their activities in line with the new requirements. However, a transition period desired for matching these requirements is absent on a practical level for a number of the laboratories. The purpose of the article is to facilitate a gentle, efficient and pain-free move from the requirements of GOST ISO/IEC 17025–2009 to the new requirements of GOST ISO/IEC 17025–2019, including compliance with new changes in accreditation criteria. We carried out a comparative analysis of the requirements of the new and previous versions of the standard and marked each new and significant item to which the laboratory should pay attention first of all. The new standard focuses on the application of the process approach, risk and opportunity management, as well as on implementation of the policy of impartiality, independence, minimization of competitive interests and confidentiality. The article describes the planning, implementation and monitoring of each event or phase of the transition of testing laboratories to new requirements. Moreover, the recommendations on the structure of the «Quality Manual» and self-assessment on the compliance of IL activities and QMS with the new requirements, including the use of statistical methods for substantiation of the correctness of the assessment are given as an example of the implementation of IL capabilities.


2018 ◽  
Author(s):  
Михаил Геннадьевич Чепрасов ◽  
Юлия Станиславовна Лисачева ◽  
Евгения Дмитриевна Стрельникова

This article discusses the problematic aspects of the financial and legal regulation of innovation activity in the Russian Federation, as well as ways to solve them. A comparative analysis with foreign countries is presented. В данной статье рассмотрены проблемные аспекты финансово-правового регулирования инновационной деятельности в РФ, а также пути их решения. Представлен сравнительный анализ с зарубежными странами.


Author(s):  
Mikhail Bubynin ◽  
Mikhail Bubynin ◽  
Valery Abramov ◽  
Valery Abramov ◽  
Gennady Zabolotnikov ◽  
...  

The paper considers the priorities of the state policy of the Russian Federation in the Arctic, from the point of view of the development of scientific research, identified by the main strategic documents of national policy and security in the Arctic zone of the Russian Federation. Measures for implementation of priorities in the development of scientific research in the Arctic can be divided into three main sections: 1. Scientific projects and expeditions in the Arctic; 2. International activities; 3. Coordination and implementation of integrated research in the Arctic. Note that currently the Ministry of education and science of the Russian Federation develops the Analytical Coordination Program “Comprehensive research of the Arctic and Antarctic”, in cooperation with the federal state bodies and Governance of the Subjects of the Arctic zone of the Russian Federation. The mechanism of the Program will ensure coordination between state bodies for integrated scientific researches in the Arctic in the interests of economic and scientific development of the region, and the creation of the scientific, technical and technological reserve in order to ensure of national security in the Arctic zone of the Russian Federation.


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