The impact of the pandemic on the formation of tax policy in Russia

2021 ◽  
pp. 111-119
Author(s):  
Ю.Ю. Косенкова ◽  
Р.А. Насырова

В статье проанализированы основные налоговые меры, принятые в Российской Федерации для смягчения последствий новой коронавирусной инфекции, проведена классификация таких мер, дана оценка последствий их реализации. Статья содержит анализ изменения в результате пандемии налоговых поступлений в бюджетную систему, доначислений в результате контрольной работы налоговых органов, изменения количества налогоплательщиков. Также сделан вывод об эффективности преодоления российской экономикой последствий первого (самого сложного) года пандемии и дана оценка роли ФНС в осуществлении мер государственного регулирования. The article analyzes the main tax measures taken in the Russian Federation to mitigate the consequences of the new coronavirus infection, classifies such measures, and evaluates the consequences of their implementation. The article contains an analysis of changes as a result of a pandemic in tax revenues to the budget system, additional charges as a result of the control work of tax authorities, changes in the number of taxpayers. It also made a conclusion about the effectiveness of overcoming the consequences of the first (most difficult) year of the pandemic by the Russian economy and assessed the role of the Federal Tax Service in the implementation of state regulation measures.

Author(s):  
A. A. Salcutan

The article analyzes damage caused by attacking finance organizations in the Russian Federation through activization of hacker groups. The mentioned attacks were mainly directed at banking cards’ processing, cash machines and the SWIFT system, an international system of transmitting finance information and payments. The growth in hacker penetrations can be seen in all sectors of Russian economy, it is based on informational confrontation and aims at destabilization of considerable objects of critical information infrastructure. Today special attention is paid to attacks of hacker groups, which get financing from states and criminal groupings in order to exert influence on the leading banks of the world. The author investigated the key methods of attacks of finance organizations. The role of the Federal service on technical and export control and the Department of information security of the Bank of Russia was described. By assessing the impact of computer attacks the author came to the conclusion that the Russian banking sector is vulnerable to computer attacks on informational systems that could cause damage not only to small but also big credit organizations, which possess over 60% of the Russian banking sector assets.  


2020 ◽  
Vol 13 (2) ◽  
pp. 119-125 ◽  
Author(s):  
E. V. Lisova

The article analyzes the impact of the COVID–19 virus on social and economic processes. Its influence on the world, Russian economy and regional economy of the Russian Federation is analyzed. Measures of state support for social and economic spheres are described. The characteristic of losses from the pandemic is given in relation to the sectors of the economy. The conclusion is made about the significant role of regional authorities in the fight against the consequences of coronavirus.


Lex Russica ◽  
2021 ◽  
Vol 74 (2) ◽  
pp. 64-79
Author(s):  
R. V. Tkachenko

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.


2020 ◽  
Vol 12 ◽  
pp. 56-66
Author(s):  
E. V. Ryabtseva ◽  

The growing role of the judicial community in reforming the judicial system actualizes the scientific problems of law enforcement associated with understanding the essence of the regulatory impact of the Councils of Judges of the Russian Federation as a body of the judicial community to prevent the emergence of conflicts of legal interests in judicial activity. The purpose of the research is to theoretically substantiate the essence of individual regulation of conflicts of legal interests by the Council of Judges of the Russian Federation, aimed at optimizing its activities to combat corruption. The worldview and methodological basis were the works of theoretical scholars and their methods of integrative understanding of law to substantiate the impact of the Council of Judges of the Russian Federation on judicial activity through individual regulation. The conclusion is substantiated that the activities of the Commission of the Council of Judges of the Russian Federation on Ethics, related to the drawing up of opinions on the assessment of conflicts of legal interests and other corruption risks for both acting judges and retired judges, is an individual regulation of legal relations through: interpretation of law; overcoming gaps and conflicts in the law; individuali zation of rights, etc. The content of the interpretation of law by the Commission of the Council of Judges of the Russian Federation on Ethics is: the application of certain norms of both international and national law in a specific legal relationship when assessing conflicts of legal interests among judges through a systematic interpretation of the norms of law as a system of elements, defining its role in law, identifying other norms, as well as the principles of law; interpretation of the principles and norms of law, through the legal-logical interpretation of a normative act as logically interconnected structural elements of a single, internally agreed and consistent system of principles and norms of law, when deciding on the presence of conflicts of legal interests in the activities of judges, etc. The paper substantiates that in relation to conflicts of legal interests, individualization should be aimed at determining by the Council of Judges of the Russian Federation typical situations of such conflicts for their correct assessment and development of recommendations related to the optimal behavior of judges, when circumstances arise that lead to conflicts of legal interests.


2015 ◽  
Vol 2015 (3) ◽  
pp. 202-210
Author(s):  
Екатерина Стрижакова ◽  
Ekaterina Strizhakova ◽  
Дмитрий Стрижаков ◽  
Dmitriy Strizhakov

The analysis of the structure of industrial production in Russia, the level of profitability by type of activity, an analysis of R & D expenses, as well as trends in the development of industrial production and its prospects are given . To identify and support the key role of the state in regu-lating influence on the Russian economy as a whole, and on the development of industrial poten-tial of the country. Formed the main directions of development and implementation of industrial policy in the Russian Federation.


Author(s):  
Railya V. Garipova ◽  
Leonid A. Strizhakov ◽  
Yuri Yu. Gorblyansky ◽  
Sergey A. Babanov

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.


2019 ◽  
Vol 10 (4) ◽  
pp. 1274
Author(s):  
Marsel M. IMAMOV ◽  
Natalia B. SEMENIKHINA

National innovation policy is part of socio-economic policy and is focused on improving state regulation, development and stimulation of innovation. It is implemented using economic, regulatory and other mechanisms of state support. Digital economy affects the growth of the country's economy and the measurement of gross domestic product, productivity and sustainability of economic entities in all financial spheres. The purpose of the article is to analyze the national innovation policy in the regulatory aspect, as well as to analyze the state of development of science and innovation in the Russian Federation. In the process of research, the main method employed was a comparative analysis method, which allowed to achieve the purpose by means of a comprehensive research of the identified issue. To achieve the purpose, the following objectives were set: to consider the legal regulation of the innovation field in the Russian Federation; to evaluate the implemented and existing programs for the development of science and innovation in the Russian Federation. A review of legal documents allowed to conclude that they are of high importance for the development of the innovation field, since they constitute a systemic basis for the implementation of modernization processes and the qualitative improvement of the country's socio-economic development.


2019 ◽  
Vol 2 (5) ◽  
pp. 184-189
Author(s):  
Anna Komarova

This research assesses the impact of monetary (exchange rate) and fiscal factors (oil and gas taxes, MET on oil) on the dynamics of revenues of the oil and gas industry of the Russian Federation.


Author(s):  
Илья Владимирович Тишин

Статья посвящена вопросам влияния государственных долговых отношений на трансформации финансовой системы Российской Федерации. Цель работы - обозначить проблему цикличности развития долговых отношений в России. Ее можно рассматривать как общую форму и тенденцию долговых отношений государства, однако актуальным является изучение особых факторов, модифицирующих циклы, что особенно применительно к современному этапу становления социально-экономического пространства. Научная новизна работы заключается в выявлении тенденций российской экономики, происходящих на фоне (а частично и по результатам) кризиса циклического развития долговых отношений государства. В данном случае речь идет о, своего рода, институционально-механической трансформации в финансовом секторе экономики, в рамках которой происходит внедрение ряда новых, пока еще не характерных для российских условий, инструментов. The article is devoted to the impact of government debt relations on the transformation of the financial system. The purpose of the research is to outline the problem of cyclical government debt relations. It can be considered as a general form and tendency of state debt relations, however, the study of special factors, modifying cycles, which is applicable to the modern stage of the socio-economic space, is also relevant. The scientific novelty of the research lies in the identification of trends in the Russian economy, taking place against the background of the cyclical government debt relations crisis. We are talking about a kind of institutional-mechanical transformation in the financial sector of the economy. This transformation stimulates the introduction of new instruments.


POPULATION ◽  
2020 ◽  
Vol 23 (4) ◽  
pp. 161-171
Author(s):  
Evgeny Krasinets ◽  
Irina Gerasimova

The article deals with the impact of external labor migration on the balance of the labor market in the Russian Federation. The main emphasis is placed on the need to monitor the migration situation and taking timely "migration" measures by the Government of the Russian Federation based on its results. The migration component is presented in strategic planning documents and correlated with the socio-economic development of the Russian Federation. At this moment, against the background of the current unfavorable epidemiological situation caused by the spread of a new coronavirus infection (COVID-19), the Government of the Russian Federation is taking a number of measures to prevent the spread of COVID-19, including those in the field of migration. The article analyzes the current measures preventing departure of labor migrants staying in the Russian Federation and other categories of foreign citizens who have arrived for the purposes other than work in the "shadow sector" of the labor market. It shows the present state of external labor migration by analyzing statistical and informational data, as well as possible risks in the implementation of social and labor relations. Sectors of the economy have been identified that may experience a shortage of labor resources as a result of the implementation of measures to prevent the spread of coronavirus infection. Dependence of the sphere of external labor migration on macroeconomic, international and political factors is stated. Particular attention in the article is paid to the institute of highly qualified specialists (HQS). The need was expressed to improve the procedure for attracting foreign citizens to work on the territory of the Russian Federation as HQS, to set additional criteria for their selection, to introduce an advance payment of income tax on HQS and to increase employers' liability for violation of the established procedure in this area, including the need to diversify control mechanisms for employers who attract foreign citizens as highly qualified specialists.


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