scholarly journals A Year of a Pandemic: the State of the Russian Budget System

Federalism ◽  
2021 ◽  
pp. 149-168
Author(s):  
I. S. Bukina ◽  
L. N. Lykova
Keyword(s):  
Social Insurance ◽  
Oil And Gas ◽  
Federal Budget ◽  
Income Taxes ◽  
The State ◽  
Positive Trend ◽  
Active Growth ◽  
Positive Balance ◽  
Deficit Financing ◽  
Household Incomes

In the first quarter of 2021 against the background of a slight recovery in economic activity and a continuing downward trend in real household incomes the RF consolidated budget revenues grew not only in nominal terms, but also in real terms compared to last year. The most active growth in real terms was demonstrated by tax revenues and VAT. Income taxes and social insurance payments related to the income of the population are significantly behind the rate of inflation. The formed positive trend in world oil prices, however, does not yet provide access to the level of last year’s oil and gas revenues of the federal budget. At the same time, the outstripping growth of non-oil and gas revenues, even with the increase in the total volume of federal budget expenditures above the rate of inflation, ensured the final positive balance of both the federal budget and the consolidated budget. In the first quarter of the year, spending on the national economy grew at a faster pace. The growth rate of social policy expenditures remains high. Sub-federal budget revenues also showed a pronounced upward trend, mainly due to federal transfers. There is a certain shift in emphasis from their non-target types to their target ones. Although the expenditures of the sub-federal budgets increased in real terms, the balance of the consolidated budgets remained positive. Nevertheless, in a number of regions, there is a budget deficit with a significant amount of deficit financing of expenditures. The values of the state subfederal debt decreased slightly, while the total amount of the country’s state internal debt increased significantly. 

Social Security Policy and the Working Class in Twentieth-Century Brazil

1977 ◽  
Vol 19 (1) ◽  
pp. 35-60 ◽  
Author(s):  
James M. Malloy
Keyword(s):  
Twentieth Century ◽  
Security Policy ◽  
Social Insurance ◽  
Social Protection ◽  
Federal Budget ◽  
The State ◽  
Political Life ◽  
Social Insurance System ◽  
The Public ◽  
Role Of The State

A crucial feature of political life in twentieth-century Brazil has been the growing role of the state as the central regulator of social, economic, and political life. One aspect of the expansion of the public sector in Brazil, as elsewhere, has been the accumulation by the state of a number of important social and economic functions previously exercised outside the public domain. One important function adopted by the state in Brazil is that of social protection, in the form of an elaborate and complex social insurance system. Presently some form of social protection reaches almost the entire rural population and some 78 percent of the urban population. The main social protection organization—Instituto Nacional da Previdência Social (INPS)— boasts the second largest budget in the nation (in 1975 CR $43 billion in contrast to the federal budget of Cr $113 billion) and a bureaucracy of over 102,700 employees.

What Does Rent Give to Federal Budget (on the Russia's Budget Dependence upon "Oil Dollars")

2004 ◽  
pp. 51-69 ◽  
Author(s):  
E. Sharipova ◽  
I. Tcherkashin
Keyword(s):  
Oil And Gas ◽  
Strong Dependence ◽  
Oil Prices ◽  
Federal Budget ◽  
Oil And Gas Industry ◽  
Gas Industry ◽  
Resource Rent ◽  
Tax Legislation ◽  
Russian Economy ◽  
The Government

Federal tax revenues from the main sectors of the Russian economy after the 1998 crisis are examined in the article. Authors present the structure of revenues from these sectors by main taxes for 1999-2003 and prospects for 2004. Emphasis is given to an increasing dependence of budget on revenues from oil and gas industries. The share of proceeds from these sectors has reached 1/3 of total federal revenues. To explain this fact world oil prices dynamics and changes in tax legislation in Russia are considered. Empirical results show strong dependence of budget revenues on oil prices. The analysis of changes in tax legislation in oil and gas industry shows that the government has managed to redistribute resource rent in favor of the state.

Formation Of An Estimate For A State Contract With A Firm Price In The Construction Sector

2020 ◽  
pp. 47-57
Keyword(s):  
Construction Projects ◽  
Cost Of Capital ◽  
Federal Budget ◽  
The State ◽  
Structural Elements ◽  
Construction Sector ◽  
Construction Process ◽  
Practical Application ◽  
Stage Of Development ◽  
Capital Construction

The issues of determining the estimated cost of capital construction projects with the involvement of Federal budget funds at the stage of development of project documentation, during verification of the accuracy of determining the estimated cost and the initial (maximum) contract price are considered. On the basis of the assessment of amendments to urban planning legislation for the purpose of implementing a state contract by the contractor ( based on the results of competitive procedures or without competitive procedures by decision of state authorities), the procedure for forming the estimate as part of a state (municipal) contract, the price of which is firm, is presented. For the purpose of mutual settlements between the customer and the contractor for the work performed, the formation of primary accounting documentation, as well as for checking the work performed by regulatory authorities, an example of drawing up an estimate of the state (municipal) contract on the basis of grouping costs according to structural elements and complexes of work is given. The result of the research conducted was the development of regulations and the formation of criteria for their practical application by state bodies, institutions, organizations and other participants in the investment-construction process, as well as recipients of budget funds, who perform the functions of the state (municipal) customer, developer and technical customer.

Varied Responses to Human-Induced Seismicity in the City of Azle, Texas

2019 ◽  
Vol 3 (1) ◽  
pp. 1-8
Author(s):  
Sarmistha R. Majumdar
Keyword(s):  
State Government ◽  
Induced Seismicity ◽  
Oil And Gas ◽  
The United States ◽  
The State ◽  
Prior History ◽  
Small Community ◽  
Regulatory Policies ◽  
The Status

Fracking has helped to usher in an era of energy abundance in the United States. This advanced drilling procedure has helped the nation to attain the status of the largest producer of crude oil and natural gas in the world, but some of its negative externalities, such as human-induced seismicity, can no longer be ignored. The occurrence of earthquakes in communities located at proximity to disposal wells with no prior history of seismicity has shocked residents and have caused damages to properties. It has evoked individuals’ resentment against the practice of injection of fracking’s wastewater under pressure into underground disposal wells. Though the oil and gas companies have denied the existence of a link between such a practice and earthquakes and the local and state governments have delayed their responses to the unforeseen seismic events, the issue has gained in prominence among researchers, affected community residents, and the media. This case study has offered a glimpse into the varied responses of stakeholders to human-induced seismicity in a small city in the state of Texas. It is evident from this case study that although individuals’ complaints and protests from a small community may not be successful in bringing about statewide changes in regulatory policies on disposal of fracking’s wastewater, they can add to the public pressure on the state government to do something to address the problem in a state that supports fracking.

Minerals as an object of accounting and economic security of the oil and gas company implementing the production sharing agreement

2020 ◽  
Vol 23 (11) ◽  
pp. 1291-1312
Author(s):  
N.V. Zyleva
Keyword(s):  
Oil And Gas ◽  
Economic Security ◽  
The State ◽  
Professional Judgment ◽  
Production Sharing ◽  
Security Service ◽  
Geological Information ◽  
Oil And Gas Companies ◽  
Mineral Reserves ◽  
Economic Risks

Subject. This article discusses the practice of ensuring the economic security of oil and gas companies operating under the terms of production sharing agreements, where minerals are the object of security. Objectives. The article aims to justify the need to apply professional judgment in the organization of reliable accounting of minerals, explored and extracted under the terms of the production sharing agreement implementation, to avoid various risks to the entity's economic security. Methods. For the study, I used the methods of deduction and modeling. Results. The article presents proposals to arrange accounting of intangible exploration assets (geological information on mineral reserves) and finished products (the part of the extracted minerals owned by the investor and the part owned by the State). Conclusions. As strategic minerals, oil and gas are the targets of various economic risks. Professionals familiar with the specifics of accounting operations in the implementation of the production sharing agreement should be prepared to prevent these risks. The results obtained can be used to design accounting policies and develop local regulations on the tasks and functions of the economic security service of the organization implementing the production sharing agreement.

SOCIAL INSURANCE IN RUSSIA: STATE, CURRENT CHALLENGES AND RESPONSES TO THEM

2020 ◽  
pp. 75-95
Author(s):  
Lyudmila A. Migranova ◽  
◽  
Valentin D. Roik ◽  
Keyword(s):  
Social Insurance ◽  
Pension Fund ◽  
The State ◽  
Insurance Fund ◽  
Social Risks ◽  
Social Insurance Fund ◽  
Subsistence Minimum ◽  
The Social ◽  
Mandatory Health Insurance ◽  
Insurance Funds

The article deals with the issues of functioning of the social insurance institution, the organizational-legal and financial forms of which are presented by the state extrabudgetary social funds - Pension Fund of Russia, Mandatory Social Insurance Fund and Mandatory Health Insurance Fund. It considers the main characteristics of social insurance: a) scope of covering the employed population by insurance protection; b) contribution rates as related to wages; c) level of protection of population incomes (pensions and benefits as related to wages and subsistence minimum); d) availability of quality medical assistance and rehabilitation services. There are analyzed the present social risks and problems of the RF insurance system. The main problem is that the amount of financial expenditures on all types of social insurance per beneficiary is about half that of most developed and developing countries. The primary cause is lacking motivation of both employees and employers to participate in the mandatory social insurance and to legalize their earnings. In the conclusion there are formulated a number of proposals for improvement of the institution of social insurance in Russia. It is proposed to expand the range of insurance cases concerning unemployment insurance and care for elderly people, to increase the total amount of compulsory contributions to extrabudgetary insurance funds from 30.2% up to 42.5% from three sources - employees, employers and the state.

EVALUATION OF THE ABSOLUTE RESULTS OF THE LEADING COMPANIES OF THE OIL AND GAS COMPLEX: PROBLEMS AND PROSPECTS

2021 ◽  
Vol 3 (11) ◽  
pp. 6-12
Author(s):  
Lyudmila V. Goloshchapova ◽  
◽  
Elena V. Maltseva ◽  
Keyword(s):  
Oil And Gas ◽  
Balance Sheet ◽  
Oil And Gas Industry ◽  
Financial Statements ◽  
The State ◽  
Gas Industry ◽  
Factors Affecting ◽  
Complex Problems ◽  
The Absolute ◽  
Statistical Indicators

The study is devoted to the analysis of the balance sheet profit of the leading companies in the oil and gas industry. The types of profits were considered, as well as the dynamics of the changes in indicators affecting their formation were analyzed. In addition, the article considers the composition and struc-ture of the balance sheet profit, factors affecting its size. Based on the financial statements of the companies, an idea of the state of profit in the companies «Rosneft», «Lukoil», «Gazprom» and «Tatneft» has been com-piled. The paper analyzes quantitative statistical indicators that reflect the results achieved from 2016–2020.

Popular Belief in State Intervention for Social Protection in China

2000 ◽  
Vol 29 (1) ◽  
pp. 109-116 ◽  
Author(s):  
CHACK KIE WONG ◽  
NAN SHONG PETER LEE
Keyword(s):  
Economic Reform ◽  
Social Insurance ◽  
Social Protection ◽  
Economic Restructuring ◽  
State Intervention ◽  
The State ◽  
Economic Consequences ◽  
Attitude Survey ◽  
The Social ◽  
Recent Developments

The paper starts with a brief discussion of recent developments of economic restructuring of the State Owned Enterprises in China and their related reforms in social insurance and social assistance. It then reports the findings of an attitude survey of residents in Shanghai in 1996 towards the social and economic consequences of economic reform. It reveals that, despite the fact that most people feel better off with the reforms, there is still a need for the state to play a role in social protection.

scholarly journals PRACTICAL IMPLEMENTATION OF THE MODEL OF FORMATION OF CADETS' READINESS TO ENSURE INFORMATION SECURITY IN PROFESSIONAL ACTIVITIES

2021 ◽  
Vol 1 ◽  
pp. 119-129
Author(s):  
Dmitry Dvoretsky ◽  
Natalia Kolesnikova ◽  
Oksana Makarkina ◽  
Kira Lagvilava
Keyword(s):  
Information Systems ◽  
Information Security ◽  
Information Technologies ◽  
The State ◽  
Practical Implementation ◽  
Positive Trend ◽  
Pedagogical Tools ◽  
Professional Activities ◽  
Security Issues ◽  
The Stability

The mass introduction of information technologies in the activities of state structures has made it possible to transfer the efficiency of their functioning to a qualitatively new level. Unfortunately, as a means of action, they have characteristic vulnerabilities and can be used not only for good, but also for harm. For the state, as a guarantor of the stability of a civilized society, the issue of ensuring the security of information processing is particularly important. Despite the automation of many information processes, the most vulnerable link in the work of information systems remains a person. A person acts as an operator of information systems and a consumer of information. The entire service process depends on the competence of the operator and the quality of his perception. There are areas of government activity where the cost of error is particularly high. These include ensuring the life and health of citizens, protecting public order and the state system, and ensuring territorial integrity. The specifics of the spheres must be taken into account when ensuring the security of information. This study concerns official activities that are provided by paramilitary groups. Currently, there is a discrepancy in the level of competence of new personnel in the first months of service. The author traces the shortcomings of general and special professional qualities in the field of information security. The purpose of the study is to substantiate certain pedagogical means of forming cadets ' readiness to ensure information security. As forms of theoretical knowledge, we will use the traditional hypothesis and model, as well as functionally distinguishable judgments – problem, assumption, idea and principle. Empirical forms of knowledge will be observation (experimental method) and fixation of facts. To evaluate the effectiveness of the developed pedagogical tools, we use statistical methods: observation (documented and interrogated) and calculation of generalizing indicators. To formulate conclusions, we will use logical methods: building conclusions and argumentation. The approbation of certain pedagogical tools described in this article showed a significant positive trend in terms of competence in information security issues.

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