scholarly journals Tax Relations from a Position of Business Safe Development and Protection of State Interests

2020 ◽  
Vol 11 (1) ◽  
pp. 72-88
Author(s):  
I. V. Vyakina
Keyword(s):  
Russian Federation ◽  
National Economy ◽  
Effective Interaction ◽  
Analytical Data ◽  
Research Process ◽  
The State ◽  
Subjective Perception ◽  
Tax Legislation ◽  
Judicial Practice ◽  
The Russian Federation

Purpose: the article analyzes the tax policy of the Russian Federation and judicial practice of the cases related to tax legislation from the standpoint of business safe development and protection of state interests; contains measures that allow the formation of adequate tax relations between the state and business aimed at the development of the national economy.Methods: tax relations consider in two aspects: from the position of state interests, on the one hand, and subjective perception of business, on the other. In the research process, economic and statistical methods for processing analytical data, graphical and tabular methods for visualizing research results used, as well as methods for complex, system, comparative and structural-functional analysis and traditional general scientific methods: analysis, synthesis, induction, deduction, comparisons, generalizations, analogies, etc.Results: the author has performed an analysis of the structure and dynamics of tax revenues to the budget system of the Russian Federation and the results of the consideration of tax legislation application in terms of meeting the claims of various parties and the amounts recovered from lawsuits of tax authorities and taxpayers. The features of the regulatory framework to protect the interests of the state and business in the field of tax relations have considered. The key threats and opportunities for development at different levels of the functioning of tax relations have identified and specific measures aimed at improving the mechanism of tax relations between the state and business have proposed.Conclusions and Relevance: analysis of judicial practice shows an increase in the fiscal focus of the results of the consideration by the Arbitration courts of the cases related to tax legislation. The formation of a set of specific organizational and legal measures in the field of taxation aimed at improving business protection is necessary for protection of the state interests and the safe development of the national economy. They are the organization of effective interaction of business with regulatory authorities; reduction of taxation of investments in fixed assets; development of mechanisms for protecting the rights of investors.

Official discipline of civil servants: legal framework

2021 ◽  
pp. 434-442
Author(s):  
A.Ya. Petrov
Keyword(s):  
Russian Federation ◽  
Civil Service ◽  
Legal Framework ◽  
The State ◽  
Legal Issues ◽  
Civil Servants ◽  
Federal Law ◽  
Judicial Practice ◽  
The Russian Federation

On the basis of the analysis of Art. 11 of the Labour Code of the Russian Federation, Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation” and judicial practice, topical legal issues of the official discipline of State civil servants are considered.

scholarly journals Training technologies for employees of internal affairs bodies in the framework of moral and psychological training

2021 ◽  
pp. 191-201
Author(s):  
Ekaterina Sumina ◽  
Marina Kutyepova
Keyword(s):  
Russian Federation ◽  
Analytical Data ◽  
Legal Framework ◽  
Professional Culture ◽  
The State ◽  
Educational Work ◽  
Psychological Training ◽  
The Russian Federation ◽  
Internal Affairs ◽  
Training Of Personnel

The article examines the moral and psychological training of the personnel of the internal affairs bodies of the Russian Federation as a type of educational work. Analyzed the regulatory legal framework for the organization and conduct of moral and psychological training of employees of internal affairs bodies. The moral and psychological training of the employees of the internal affairs bodies of the Russian Federation is aimed at the formation of the state and at the same time patriotic worldview among the employees of the internal affairs bodies, as well as the professional culture of an employee of the internal affairs bodies. One of the goals of moral and psychological training is the formation of employees of internal affairs bodies of moral and psychological readiness to perform official tasks in any conditions of the situation. In connection with the versatility of the moral and psychological training of personnel, attention is paid to the organizational aspects of conducting classes. The main features of the moral and psychological training of employees of the internal affairs bodies of the Russian Federation are highlighted. Emphasis is placed on the forms of conducting classes on moral and psychological training. The article discusses training technologies that are or can be used in organizing and conducting classes on the moral and psychological training of personnel of the internal affairs bodies of the Russian Federation. The article presents analytical data from a survey of employees of the territorial bodies of internal affairs of the Ministry of Internal Affairs of Russia.

Scientific and practical aspects of investment and social development of tourism in the russian federation

2016 ◽  
Vol 10 (3) ◽  
pp. 230-243
Author(s):  
Константин Лебедев ◽  
Konstantin Lebedev ◽  
Ольга Лебедева ◽  
Olga Lebedeva
Keyword(s):  
Social Development ◽  
Russian Federation ◽  
National Economy ◽  
Complex Model ◽  
Tourism Industry ◽  
The State ◽  
The Russian Federation ◽  
Account System ◽  
National Industry ◽  
Rate Of Profit

The scientific and practical problems of investment and social development of the tourist industry are investigated. The analysis of condition and tendencies of investment processes development in tourism branch is carried out, as well as priority directions of investment in the national industry of tourism are revealed. It is established that successful development of the tourism industry is impossible without active influence of the state on conditions of its functioning. Participation of the state will consist in development of the actions containing the following: establishment of tax privileges, protection against the double taxation; sale, rent of the ground or objects of infrastructure priced below market rates; direct grants, granting of guarantees under investments with the purpose of attraction of foreign investors. The system of actions in context of creation of the favorable investment environment in tourism sphere is offered. It include establishment of the rate of profit tax for priority directions of activity (incoming and internal tourism); tax exemption of means invested in construction or reconstruction of tourism objects; credit relaxation for making investments with indemnification of difference in rates by the state for firms focused on incoming and internal tourism; adjustment of investment insurance system in tourism and so forth. Complex model of maintenance of tourism industry competitiveness, which takes into account system action of the investment factors providing functioning and development of economic subjects at horizontal level (technologies, infrastructure, competition, demand, adjacent branches), is developed. The given factors are included in uniform vertical of management (national economy - tourism - regional tourist complex - tourism enterprise) and are subordinated to the strategic purpose - to maintenance of tourism sphere competitiveness in system of national economy of the Russian Federation. It is proved that maintenance of steady development of the tourism industry appreciably should be based on infrastructure modernization of tourism and recreational sphere. It is necessary to introduce the special investment mode for assistance to construction and reconstruction of hotels and other objects of a tourism infrastructure that will induce foreign and domestic investors to put means in the tourism industry.

scholarly journals Particular types of economic dysfunctions: economic and legal mechanisms of counteraction

2020 ◽  
pp. 87-95
Author(s):  
Stanislav Chebotarev ◽  
Alexey Petryanin
Keyword(s):  
Russian Federation ◽  
National Economy ◽  
Negative Impact ◽  
Economic Security ◽  
The State ◽  
Economic Relations ◽  
Bona Fide ◽  
The Russian Federation ◽  
Prompt Response

The article examines the most harmful particular types of economic dysfunctions that significantly undermine the economic security of the Russian Federation. Using the method of deduction and retrospective technique, their negative impact on the micro- and macroeconomic development of the national economy is presented. The following forms of economic dysfunctions are proposed for consideration: inflation, dollarization and capital outflow. Demonstrated are the economic and legal mechanisms of counteracting them, indicating the progressive decriminalization and economic recovery. New types of economic dysfunctions have been identified that require a prompt response from the state and bona fide participants in economic relations.

Some Aspects of Organized Crime in the Transport Sector in Russian Federation

2020 ◽  
Vol 3 ◽  
pp. 79-87
Author(s):  
N. V. Kolesnikova ◽  
◽  
E. A. Nepomnyaschaya ◽  
O. V. Morozova ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Organized Crime ◽  
Statistical Data ◽  
The State ◽  
Transport Sector ◽  
Development Trends ◽  
Judicial Practice ◽  
The Russian Federation

On the basis of the analysis of statistical data, materials of investigative and judicial practice, the authors analyzed the state of organized crime in the Russian Federation in the transport sector, identified the characteristic modern features and development trends.

SUSPENSION OF CERTAIN PROVISIONS OF THE BUDGET CODE OF THE RUSSIAN FEDERATION AS A TOOL OF PUBLIC FINANCE MANAGEMENT: A THEORETICAL ANALYSIS

2018 ◽  
pp. 61-67
Author(s):  
Anna Vladimirovna Savina
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
The State ◽  
Federal Law ◽  
Theoretical Evaluation ◽  
Theoretical Understanding ◽  
Finance Management ◽  
Tax Legislation ◽  
The Russian Federation ◽  
Budget System

The questions of application of measures of the state influence on processes of formation of the income of the budgets connected with need of expansion of legal terms in separate powers of the Russian Federation, subjects of the Russian Federation and municipalities are considered. The concept of budget income is analyzed, attention is paid to the theoretical understanding of regulatory income. Comprehend the process of suspending certain provisions of the budget legislation, given a theoretical evaluation of the legal terms in the aspect of budgetary-legal regulation. Illustrates the direction of income growth associated with changes in budget and tax legislation, as well as not related to its changes. Attention is paid to the principle of balance of budgets of the budget system of the Russian Federation, the observance of which is able to ensure the effectiveness of the formation, distribution and use of budgetary funds. The main aspirations of the state to balance the budgets of all levels of the budget system to create a mechanism to improve the efficiency of the budget system are considered. It is stated that the achievement of this goal is directly related to the change in the federal law “on the suspension of certain provisions of the budget code of the Russian Federation” legal terms through the adoption of legal acts at the federal level, the level of the subject of the Russian Federation and the municipality.

scholarly journals The state role in the investments development in Russia’s digital economy

2021 ◽  
Vol 21 (2) ◽  
pp. 135-140
Author(s):  
Savva O. Popov ◽  
Keyword(s):  
Russian Federation ◽  
Local Development ◽  
Research Process ◽  
Digital Economy ◽  
The State ◽  
Legislative Process ◽  
Institutional Investment ◽  
Stage Of Development ◽  
The Russian Federation ◽  
Fundamental Categories

Introduction. The current stage of development is characterized by widespread digitalization of almost all economy spheres. One of the key areas for the developing digital economy in the Russian Federation is investments and investment relations. The state supports and develops the investments in data-driven formation of the digital economy. The article examines some of the subjects of the country’s influence on the mechanisms for expanding the innovation investment sphere, regarding local development specifics. Theoretical analysis. There are two categories for considering government influence on investments in the digital economy – the investment climate and the country’s investment policy. The key part of the research process is a set of economic, sociological and statistical methods, as well as applied scientific analysis in digitalization field of public institutions, institutional investment and investment relations as part of the economic system. Empirical analysis. Analyzed topical aspects of state role on the investments development in a rapidly changing environment, divided them into six fundamental categories. The process is presented in the forms of activating the legislative process and the testing of regulatory “sandboxes”. The article describes the caution of the Russian Federation in choosing a supported investment industry, its type and accompanying regulatory legal acts. Results. The research shows the development aspects description chosen by the state to support investment in digital economy conditions and a fact analysis of the state methods of influence on investment relations in the context of global and country economy digitalization.

scholarly journals Digital sovereignty of Russia: barriers and new development tracks

2021 ◽  
pp. 30-49
Author(s):  
Mikhail N. Dudin ◽  
◽  
Sergey V. Shkodinsky ◽  
Daler I. Usmanov ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
National Economy ◽  
Industry 4.0 ◽  
Scientific Research ◽  
The State ◽  
High Tech ◽  
Validity And Reliability ◽  
Scientific Methods ◽  
Digital Infrastructure ◽  
The Russian Federation

Subject/Topic. The article is devoted to the study of the concept, parameters, barriers and scenarios for ensuring the digital sovereignty of the Russian Federation in the era of Industry 4.0. Methodology. To study the concept of digital sovereignty as a scientific shortage, the authors used general scientific methods (observation, comparison, measurement, analysis and synthesis, the method of logical reasoning), when conducting an analytical study of indicators of the digital maturity of the national economy of the Russian Federation, the dynamics of high-tech challenges and threats specific scientific methods were used (static analysis, expert assessments, graphical method), to form scenarios of the future trajectory of the development of digital sovereignty, methods of strategic management – SWOT analysis, PEST analysis, Foresight tools. The validity and reliability of the results of scientific research is ensured by the correctness and rigor of the construction of the logic and research scheme. Scientific and applied research of Russian and foreign scientists in the field of innovative development, digital economy and public administration was used as a methodological and fundamental basis for the study. The initial statistical data for the analysis were taken from open sources of thematic reviews and analytical reports of the consulting agencies VC.RU, the Ministry of Economic Development of the Russian Federation, the Skolkovo Research Center, Digital IQ, PWC, statistical collections of the Higher School of Economics and Rosstat. Results. Currently, digital sovereignty is considered from a political, economic and technological point of view, which determines the presence of a pluralism of points of view on its meaningful definition in the scientific literature. The authors propose to understand by digital sovereignty the criterion of sustainability of the architecture of a socio-economic business model in front of external and internal digital challenges and threats of various origins, as well as its ability to adapt and proactively protect its own interests in the digital sphere. The development of the digital sovereignty of the Russian Federation is presented according to four scenarios: 1st – the Russian Federation is unable to build an effective national infrastructure and is dependent on these groups, digital sovereignty has become an object and means of influence of world leaders on the behavior of entire states and allied formations, an emphasis on military the political role of digital sovereignty; 2nd – the Russian Federation joins the digital infrastructure to the Asian group, and the Chinese conglomerate pursues a policy of soft absorption with the gradual assimilation of the cultural and value paradigms of the population into non-Chinese paradigms; 3rd – the collapse of the oligo-polistic power, the FAMGA group (USA) and the BAT group (China), the entire world economy is being reshaped into autonomous digital ecosystems that build relationships among themselves on the principles of win-win partnership; 4th – the USA, EU, Russia is actively developing digital infrastructure in Asia, Africa, South America to form a new colonial system built on the basis of digital technologies. Conclusions/Relevance. As part of the scientific study, it was found that the digital sovereignty of the state directly depends on the level of digital maturity of the national economy and the digital responsibility of society's behavior. Taking into account the passage of the global economic system to the point of no return – the onset of the era of Industry 4.0 - the issue of ensuring the digital sovereignty of the state is becoming a new priority in the agenda for future development. Application. The results obtained in the process of scientific research can be used by the authorities and management as a theoretical and practical basis for making appropriate decisions in the field of improving the processes of digital transformation of various levels of society, and by business representatives – for adjusting business development strategies based on taking into account relevant digital challenges and threats.

CONSTRUCTION OF THE EURASIAN ECONOMIC UNION: ASSESSMENT OF THE SECURITY OF THE NATIONAL ECONOMY OF THE RUSSIAN FEDERATION

2020 ◽  
Vol 1 (11) ◽  
pp. 151-165
Author(s):  
D. V. GORDIENKO ◽  
Keyword(s):  
Russian Federation ◽  
National Economy ◽  
Methodological Approach ◽  
Economic Security ◽  
The State ◽  
Eurasian Economic Union ◽  
The Russian Federation ◽  
Economic Union ◽  
Integration Project ◽  
The Impact

The aim of the work is to assess the impact of the implementation of the integration project of the Eurasian economic Union (EAEU) with the participation of Russia, Kazakhstan, Belarus, Kyrgyzstan and Armenia on the protection of the national economy of the Russian Federation from external and internal threats. The author uses a methodological approach based on the consideration of various forms of ensuring the economic security of the state. An approach to assessing the level of economic security of the Russian Federation in various variants of the construction of the EAEU is proposed, which allows us to identify the priorities of cooperation or confrontation in the construction of the Union. The results of this work can be used to justify the strategy for implementing the integration project until 2025.

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