scholarly journals Scientific-Theoretical and Practical Aspects of Increasing the Tax Potential in Ensuring the Economic Security of the Regions

Author(s):  
Eshmurod Normurodovich Rakhimov

The article describes the scientific, theoretical and practical aspects of increasing the tax capacity to ensure the economic security of the regions. The results of scientific research on economic security and tax potential are reflected. Also, the example of Kashkadarya region provides an analysis of regional development indicators and tax revenues. Important conclusions and practical recommendations on the subject are formed.

2020 ◽  
Vol 4 (3) ◽  
pp. 158-167
Author(s):  
Nikolay V. Karepanov

The subject. The subject of the study is the relationship between the methodology of the theory of forensic science and law enforcement issues. The nature of the forensic science and the paradigms of theory are subject to significant changes today. Philosophical and scientific postulates revealed differences in post-non-classical science. The author substantiates the need for the evolution of some essential criteria of scientific knowledge in forensic science. The article deals with the concepts of private forensic theories and the structure of the general theory of forensics. It shows the impact of scientific research on the needs of practice, the ambiguous nature of the preparation of practical recommendations, the complex path from basic forensic research to the integration of investigative methods in investigative practice. The purpose of the article is to confirm or disprove the hypothesis that changing the general forensic paradigms should lead to changes in the method of detecting and using traces of crimes in criminal proceedings. The methodology of the research includes analysis, synthesis, deduction as well as private scientific methods of forensics, in particular, the doctrine of traces. The main results of the research. Any scientific research, especially in the field of forensics, is aimed at solving practical problems if they are unsolvable by existing methods and recommendations. Sometimes the problem, especially at the initial stage of its study, is difficult to be identified clearly. First of all, you need to prove that it exists, then define it in general, and only then look for approaches, methods of scientific research of its causes and essence, and concentrate on finding a solution. In forensic science, this is expressed in the identification of inefficiency in solving the problems of investigating crimes using existing scientific recommendations. One of the essential elements of private forensic theories is their practical implementation. Practical orientation in forensics implies the availability of knowledge that is potentially suitable for the development of practical recommendations on methods, techniques for detecting traces of crime and related events, means of collecting evidence, the possibilities of using the extracted and processed information for the purposes of criminal proceedings. The relevance of the results is determined by the significance of the scientifically proven tasks, questions and problems. For investigative practice, it is not the status of theoretical recommendations that is important, but their qualitative content. Conclusions. Relevance in practice does not always determine the scientific significance of theoretical research in forensic science. The fundamental nature of scientific knowledge and overcoming outdated paradigms require time and at a certain stage may not be in demand in practice. However, changes in scientific views are strategically necessary for law enforcement and should be reflected in recommendations for forensic practitioners.


Author(s):  
Pavel Sobornov

The article considers the experience of the operation of the commercial police of the Russian Empire during the reign of Emperor Nicholas I. On the basis of departmental documents of the Ministry of Internal Affairs of the Russian Empire of 1840s, the author analyzed the problem of functioning of a special unit of the Russian police in St. Petersburg - the Commercial Police, which has not yet been the subject of independent scientific research. The study of the commercial police, as well as the process of ensuring economic security by this specialized police body, allows to overcome a variety of attempts of tactical criticism of the Nicholas era itself, studied in the domestic historiography tendency through the lensof the idea of the growth of crisis phenomena feudally – erfdom statehood of Russia. As a result of the study of the trade police, the author concluded that among the state reforms of the Nicholas era in Russia, which were assessed negatively, the organization of the Trade Police became a successful reform 1840-s. The Trade Police Organization allowed for the first time to abandon the foundations of the personnel policy, which was of a «pro-noble» character nature and to formulate the idea of an all-based principle of organizing the Russian police, which began to be implemented only in the 1860s and 1870s. Of particular importance in the article is the consideration of the experience of the Trade Police through the development of the pre-reform city and urban economy, which contributed to the formation of the functions of the Trade Police.


2019 ◽  
pp. 134-157 ◽  
Author(s):  
G. A. Borshchevskiy

The article examines the institutional process in a regional economy connected with the infrastructure development. We use the neoinstitutional approach to study factors that influence the behavior of government and business in their interaction in the economy. We also use statistical methods to analyze the dynamics of socio-economic development indicators of the subjects of the Russian Federation as well as the results of measures to attract private investment into infrastructure, including the PPP. We chose the city of Moscow and the Yamalo-Nenets Autonomous District as two empirical case studies which differ in economic and geographic conditions, but both demonstrate success in attracting private investment and implementing infrastructure projects. Our conclusions are consistent with a theory that asserts the primacy of institutional environment in relation to project implementation. We make also some practical recommendations for the development of the institutional environment which are acceptable for all regions solving similar problems of infrastructure development.


Author(s):  
Oleksandra Maslii ◽  
Andrii Maksymenko ◽  
Svitlana Onyshchenko

Place of monitoring and control of risks of financial stability of the state in the system of ensuring financial security of the state was substantiated. Methods of identifying threats to Ukraine's financial security through the current and strategic analysis of financial system development indicators were considered. Tendencies of economic development of Ukraine in the context of revealing sources of threats to financial stability of the state were analyzed. Dynamic analysis of the actual values of the financial security indicators of Ukraine as a whole and its separate components had been carried out. Threats to Ukraine's financial security were identified based on comparative and trend analysis. Reasons for the critical state of debt, banking and monetary security in the financial structure and the preconditions for the emergence of systemic threats had been investigated. Systematization of risks and threats to Ukraine's financial security by its components had been carried out. Influence of systemic threats in the financial sphere on the economic security of the state was generalized. International experience of monitoring financial stability of the state was analyzed. Additional risks to the national financial system are associated with the globalization and digitization of the state financial system that are not taken into account by valid methodological recommendations for calculating the level of economic security of Ukraine were highlighted.


Author(s):  
E.A. Skvortsov ◽  
◽  
A.S. Gusev ◽  

The article discusses the issues of territorial patterns in the implementation of precision farming technologies, which are insufficiently studied and constitute a significant scientific problem. The purpose of the study is to identify the territorial patterns of the introduction of precision farming technologies in conjunction with the indicators of agricultural development in the regions. The number of applied precision farming technologies was clarified, 37 regions took part in the study, 24 of them provided information on the application of these technologies. The results of correlation of regional development indicators (12 indicators in three blocks) and the amount of equipment with precision farming elements are presented. The greatest positive correlation is observed between the introduction of precision farming technologies and the agricultural production index at comparable prices (0.51) and the level of subsidies (0.37). The greatest negative correlation is observed between the introduction of these technologies and the change in the registered unemployment rate (-0.3). Based on the results obtained, it can be assumed that in regions with high values of agricultural production growth and subsidies, precision farming technologies will be most intensively introduced.


Author(s):  
Pyotr Ivanov

In this article, based on the study and analysis of operational-search legislation, scientific publications, law enforcement practice and the criminal situation in the field of legalization, the operationalsearch counteraction to the legalization of income received from the Commission of tax crimes is considered. The paper focuses on the stages (stages) of laundering, the existing points of view on this account, as well as on the methods of illegal withdrawal of funds abroad. The author of the article aimed to develop scientifically based proposals and recommendations for improving the effectiveness of this type of activity by the territorial bodies of internal Affairs and their divisions of economic security and anti-corruption. It is proposed to put forward and work out operational search versions within the subject of study, as well as to develop, taking into account the methods (schemes) used by criminals to launder criminal proceeds and illegally withdraw funds abroad for the purpose of their subsequent legalization, operational search measures to document their criminal actions. In addition, the author recommends constant monitoring of money laundering methods based on operational and investigative practices. The results and key conclusions formulated in this article can be used in the theory and practice of operational investigative activities of internal Affairs bodies to counteract the legalization of income received from tax crimes.


Author(s):  
Nicolay T. Labyntsev ◽  
Lyubov F. SHILOVA ◽  
Ocsana V. Chukhrova

This article revises the mission and the name of the accounting profession in the context of strengthening the economic security of enterprises under the conditions of digitalization of the economy. The authors note that in the contemporary conditions of economic management, enterprises should form and ensure the functioning of the economic security of the enterprise at the proper level. The necessity of in-depth research of economic security at microlevel was considered, the factors influencing the stability of the enterprise were highlighted. High level of economic security of the subject of management consists in guaranteeing him maximum effective and stable functioning now and in future. Subjects of economic security were individual enterprises, and objects — their economic interests. The main goals of ensuring economic security of the enterprise in the part of accounting were singled out, the tasks of accounting policy, aimed at ensuring economic security, were determined. The prospects of the accounting profession in the process of ensuring economic security and reliable safe presentation of the results of doing business in reporting are substantiated. The study contains proposals on the revision of requirements for the qualifications of accountants in order to emphasize their activities aimed at strengthening the economic security of the enterprise.


2021 ◽  
Vol 17 (4) ◽  
pp. 491-502
Author(s):  
Alexsandr Kuklin ◽  
Sergey Okhotnikov

The article considers a generalizing characteristic of the citizen's wellbeing in the territory of residence, assesses indicators based on statistical data, and makes adjustments due to safety indicators. The author's diagnostic technique was used, which includes corrective indicators. For this purpose, the method of express diagnostics was applied, which made it possible to select the 8 most significant from 12 modules and 43 indicators of economic security. The rate of change of each of the 8 indicators was taken into account, which made it possible to determine the changes in these indicators and the predisposition to one degree or another of the socio-economic crisis. A change in the trend of an indicator can lead to the opposite effect at the expense of other main influencing indexes. This takes into account the borderline state of the indicator, namely, its rate of growth or decline and predisposition to a particular crisis zone. The turning zones of the trend of changes in indicators have been determined. The object of the research is the well-being of the individual in the territory of residence for each subject of the Ural Federal District. The authors made an attempt to consider in the analysis not just the population of the subject (the number of people), but also to assess the personality from the standpoint of moral development, the level of education, the available opportunities for spiritual development, the provision of benefits necessary to maintain life and the degree of satisfaction of the needs of the population. This will allow to carry out the current analysis of the state, but also to consider the forecast dynamics of change for the next 2 to 3 years. The results obtained can be used in the current assessment of the socio-economic situation in the regions of Russia, as well as in planning and forecasting individual indicators of individual citizen wellbeing in the territory of residence


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