Tax incentives and control: the ways of improvement and evaluation of their implementation in the Russian Federation

2017 ◽  
Vol 30 (1) ◽  
pp. 69-82
Author(s):  
T. N. Vinogradova ◽  
I. V. Kravchenko

The article is devoted to the topical issue of tax incentives and control in Russia. We have evaluated effectiveness of these measures in terms of current legislation and identified the main problems encountered during their implementation. Additionally, in this article we have covered major development paths of tax incentives and control in modern conditions to enhance their efficiency and achieve maximum increase in tax payments in budgets of the Russian Federation.

Author(s):  
T.M. Yarkova ◽  

This article presents an analysis of the changes that have occurred in one of the most important state documents - the Food Security Doctrine of the Russian Federation. Criticism of this document can be traced in many scientific works: some experts attribute the Doctrine only to a program document, while others expect it to be implement and control, i.e. much more in practice. An assessment of the significance and essence of such a document as the doctrine as a whole made it possible to determine its place both in the system of public administration and the degree of its significance in the regulatory field. Based on the findings, an attempt was made to analyze changes in the new Doctrine of Food Security of the Russian Federation, approved by Decree of the President of Russia No. 20 of 01.21.2020. Structural changes in the new Doctrine are highlighted, as well as a critical assessment of the features of all its main sections. The greatest changes were revealed in the state food security assessment system, and it was also determined that the new version of the Doctrine has a greater social bias. If there are positive changes, some omissions of the most important areas of agri-food policy have been identified, which, despite their absence or insufficient reflection in the Doctrine, can be presented and decided at the level of subsequent documents, but only if the Doctrine in practice will be a fundamental document of public administration and regulatory framework.


2003 ◽  
Vol 53 (4) ◽  
pp. 339-362 ◽  
Author(s):  
R. Pittman

The Russian Federation is in the process of making major structural changes to its railway and electricity sectors. Both sectors will be at least partly vertically disintegrated, with the aim of creating competition in the “upstream” sector while maintaining state ownership and control of the monopoly “grid”. This paper examines the details of reform and restructuring in the context of the international experience with reform and restructuring in these two sectors, and considers the role of the Ministry for Antimonopoly Policy in reform, both in the past as an “advocate for competition” within the government, and in the future as the guarantor of non-discriminatory access to the grids by non-integrated upstream producers.


2020 ◽  
Vol 15 (89) ◽  
pp. 37-51
Author(s):  
Ludmila A. Aleksandrova ◽  
◽  
Edvard R. Galimov ◽  

This work was carried out in accordance with the Digital Economy program of the Russian Federation and is therefore relevant. The program posed the following tasks for universities: the digital transformation of universities and the training of specialists of the digital economy. The Ministry of Education has articulated these issues as the creation of the Digital University. The paper proposes a model that can be laid the foundation of the Digital University. The model was developed on the basis of an analysis of the development of education in the fi of digitalization over the past 20 years, an assessment of the readiness of the leading universities of the Russian Federation to transform at present, and their own experience in using digital technologies. The proposed model satisfies the following requirements: openness of the system for students and teachers; the student’s participation in the formation of the trajectory of his own learning; the ability to access additional resources, courses and choose the places for practical training; formation and analysis of the digital trace; the use of intelligent methods for assessing acquired knowledge and competencies. The main blocks of the model are identified and the tasks for each block are formulated, which must be solved at the stage of creating the Digital University. The paper proposes approaches to their solution, technologies that the authors tested, evaluated and published the results in their previous works. In conclusion, we note that to create a Digital University, first of all, it is necessary: expand the base of control and training materials, modify, improve their forms; implement software smart systems for training and control; form a digital student trace, digital passports of information resources and, on their basis, form an individual learning path, an image of a specialist; develop learning scenarios for different images of students, goals, objectives; integrate intellectual resources of science and education; automate the management of the learning and control process as much as possible.


2021 ◽  
Vol 93 ◽  
pp. 02003
Author(s):  
Andrey Anisimov ◽  
Oksana Kolotkina ◽  
Inara Yagofarova

The article examines topical issues that assess the impact of EU sanctions on the volume of tax revenues of the consolidated budget of Russia. The main purpose of this study is an attempt to develop a factor model that allows assessing the sanctions impact on the specified tax revenues, describing and analyzing the factors that directly or indirectly affect the formation of the consolidated budget revenues of the Russian Federation, identifying the corresponding relationships during the period of new industrialization. A separate stage of the presented study is associated with the development of the above model, which evaluates the sanctions effect on the composition of tax revenues of the consolidated budget of the Russian Federation and verification of the adequacy of this model. The authors' own research made it possible to develop a conceptual factor model that assesses the impact of the sanctions effect of the EU countries on the composition and volume of tax revenues of the consolidated budget of the Russian Federation, the use of which makes it possible to analyze the proceeds from the tax payments that have come under the influence of the sanctions. The model presented by the authors makes it possible to fundamentally assess the real impact of the applied sanctions on tax revenues of the consolidated budget of the Russian Federation, to develop appropriate directions in the development of the country during the period of the new industrialization of the Russian state.


Author(s):  
Anna Ivanova ◽  
D. Seredin

The paper considers approaches to standardizing the volumes of accumulation of solid municipal waste in the constituent entities of the Russian Federation. The analysis of normative legal acts, which determine the specific norms of solid municipal waste at the regional level, is carried out. In the work, based on the results of the conducted scientific research, general and particular factors have been identified that take into account the socio-economic characteristics of the region, which govern the regions when determining the accumulation standards. It has been proved that the differentiation of the standards for the accumulation of solid municipal waste, applied in practice, does not lead to an increase in the forecast accuracy, significantly complicating the calculations. Approaches are proposed for optimizing the system for calculating the accumulation rate, taking into account the main socio-economic conditions, which, according to the authors, will have a greater effect on the real volume of accumulation of solid household waste: the unevenness of their formation in natural and climatic zones and geographic conditions, living standards, as well as seasonal characteristics of movement and place of residence of the population at different periods of time. We believe that it is necessary to develop a unified approach to monitoring the standards for the accumulation of solid household waste, based on indicative assessments of each factor with a different degree of their influence. In the future, the proposed approach will make it possible to provide reliable and objective information and to monitor and control the volume of accumulation of solid household waste.


Author(s):  
Василий Алексеевич Рудаев

В статье анализируются правовые и организационные аспекты профилактики побегов из колоний-поселений. Автор акцентирует внимание на недостатках и трудностях в обеспечении контроля и надзора за осужденными-поселенцами. Это связано с тем, что нормы пенитенциарного законодательства наделяют осужденных значительным объемом льгот в период отбывания наказания в колониях-поселениях. Отсутствие вооруженной охраны, наличный оборот денежных средств, свобода передвижения по территории колонии, использование труда осужденных на отдельных объектах в пределах субъекта Российской Федерации по месту дислокации учреждения обуславливают невозможность обеспечения должного надзора. В указанных условиях традиционные формы надзора и контроля мало результативны. Автор аргументирует эффективность использования инновационных технических средств контроля и надзора за осужденными, содержащимися в колониях-поселениях, для профилактики побегов. Однако данный вид контроля невозможно осуществлять без внесения изменений в законодательство. На основании изучения нормативной базы, регламентирующей индивидуальную профилактику правонарушений в пенитенциарных учреждениях, а также рекомендаций практических работников, автор делает вывод, что действующие нормы не отвечает современным реалиям. Автор обосновывает расширение круга подучетных лиц, с одновременным увеличением юридического значения профилактического учета посредством закрепления возможности использования технических средств контроля и надзора за ними. The article analyzes the legal and organizational aspects of the prevention of escapes from the settlement colonies. The author focuses on the shortcomings and difficulties in the government of control and supervision over convicted settlers. This is due to the fact that the norms of the penitentiary legislation endow convicts with a significant amount of benefits during the period of serving their sentences in settlement colonies. The lack of armed guards, cash circulation of funds, freedom of movement across the territory, the use of convicts' labor at certain facilities of the constituent entity of the Russian Federation at the location of the institution make it impossible to ensure proper supervision. Under these conditions, the forms of supervision and control are not very effective. The author argues the effectiveness of the use of innovative technical means of control and supervision over convicts held in settlement colonies for the prevention of escapes. However, this type of control cannot be carried out without amending the legislation. Based on the regulatory framework governing the individual prevention of offenses in penitentiary institutions, as well as the recommendations of practitioners, the author concludes that the current application of the measure does not correspond to modern realities. Use of technical means of preventive control over them.


2019 ◽  
Vol 9 (4) ◽  
pp. 144-148 ◽  
Author(s):  
Nadezhda V. Ponomareva ◽  
Anna O. Zvereva ◽  
Ekaterina V. Golubtsova ◽  
Svetlana B. Ilyashenko

2019 ◽  
Vol 5 (3) ◽  
pp. 29-37 ◽  
Author(s):  
М. Бантьева ◽  
M. Bant'eva ◽  
Е. Маношкина ◽  
E. Manoshkina ◽  
Т. Соколовская ◽  
...  

The health condition of the Russian Federation children has been characterized by negative trends in the past thirty years. The aim of the study is to identify the main trends in the total and for the first time in the life registered incidence in children 0–14 years old in the Russian Federation, as well as to monitor the quantity and dynamics of the indicator of chronicity of diseases. The data of form N12 of the federal statistical observation for the period 2000–2018 are analyzed, using the method of descriptive statistics. A significant increase was revealed both in the total incidence of girls (by 19.0%) and for the first time in the life registered incidence (by 19.3%). The maximum increase in total incidence is observed for the following classes of diseases: neoplasms (2.3 times), congenital anomalies (malformations) (1.8 times), diseases of nervous system (1.5 times), diseases of the musculoskeletal system and connective tissue (1.4 times). The growth for the first time in life registered incidence was revealed for the following classes: neoplasms (2 times), congenital anomalies (malformations) (1.6 times), diseases of the respiratory system (1.3 times). High figures of the chronicity index aggregative for all classes of diseases (1.262 in 2000 year and 1.259 in 2018 year) reflect the high level of chronic pathology in children 0–14 years old, what is an unfavorable characteristic of their health condition. An analysis of the chronization index of the diseases revealed its maximum growth for: asthma, asthmatic status (71.1%), allergic rhinitis (hay fever) (43.0%), diseases characterized by high blood pressure (41.9%), urolithiasis (30.9%). The greatest decrease in the chronicity index was revealed by the following nosologies: cerebral palsy (19.8%), chronic and unspecified bronchitis, emphysema (18.7%), gallbladder and biliary tract disease (16.2%), and blood coagulation disorders (12.6%). The health of children determines the health of the nation in the nearest future; therefore, the issues of its preservation and improvement require thorough attention.


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