Program for the development of small and medium—sized enterprises, individual entrepreneurs and self—employed in the regions of the Russian Federation in modern realities

2021 ◽  
Vol 14 (1) ◽  
pp. 142-156
Author(s):  
T. A. Shpilkina
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Support Programs ◽  
Development Projects ◽  
Enterprise Development ◽  
Integrated Development ◽  
Advantages And Disadvantages ◽  
Tax Regimes ◽  
Federal Districts ◽  
The Russian Federation

In this article, the author outlines the issues of enterprise development of small and medium–sized enterprises, individual entrepreneurs and self–employed in the regions of the Russian Federation in modern realities». The author presents the directions of development of this sector of the economy according to the national project on the development of small and medium–sized enterprises, the dependence of their development on many causes is shown, including from the development of territories, urban development projects, tax regimes, support programs, and other factors. Data on concessional loans issued to small and medium–sized businesses, including sole proprietors, are presented starting from 2019 to 2020, and the planned loan volumes for them from 2021 to 2024 by Federal Districts of the Russian Federation, law on integrated development of territories, as well as the advantages and disadvantages of the Professional income tax. The importance of the development of subjects is indicated of enterprise development of small and medium–sized enterprises, individual entrepreneurs and self–employed as a strategic task for the development of the country’s economy.

APPLICATION OF A SPECIAL TAX REGIME FOR SELFEMPLOYED CITIZENS ON THE TERRITORY OF THE RUSSIAN FEDERATION. PROFESSIONAL INCOME TAX

2021 ◽  
Vol 2 (3) ◽  
pp. 41-48
Author(s):  
V. B. DZOBELOVA ◽  
◽  
A. E. SALAMOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Statistical Data ◽  
The Self ◽  
Federal Law ◽  
Tax Base ◽  
Advantages And Disadvantages ◽  
Research Article ◽  
The Subject ◽  
The Russian Federation

The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP. The main aspects of the functioning described in the work help to assess the advantages and disadvantages of the tax for self-employed persons. The purpose of the study is to reflect the trend in the development of a special tax regime for self-employed citizens in the Russian Federation. In connection with the purpose of the study, the following tasks were solved: to reveal the essence of the “self-employed population”, to characterize the main provisions of the special tax regime of the NAP, to consider the statistics of the number of self-employed persons in the Russian Federation, to identify the specifics of the tax regime for the self-employed population. The subject of the research is the special tax regime "Tax on professional income". The object of the research is the regulatory framework, as well as statistical data submitted by individuals to the Federal Tax Service on the implementation of activities to provide services to other individuals for personal, household and (or) other needs.As part of this research article explores the concept of "self-employed" citizens and trends in the use of special tax regime for the self-employed population in Russia according to the Federal Law from 27.11.2018 No. 422 «On the experiment of establishing a special tax regime "Tax on professional income"». The positive and negative aspects of the functioning of the tax regime are identified and the dynamics of the implementation of the law is studied.

scholarly journals PROBLEMS AND PRIORITY AREAS OF DEVELOPMENT OF THE PROPERTY TAX SECTOR OF INDIVIDUALS IN THE RUSSIAN FEDERATION

2020 ◽  
Vol 8 (2) ◽  
pp. 76-80
Author(s):  
Elena Minaeva ◽  
Ekaterina Maslyukova ◽  
Zinaida Proskurina
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Income Tax ◽  
Regional Differences ◽  
Property Tax ◽  
Corporate Income Tax ◽  
Tax Revenues ◽  
Factors Influencing ◽  
Federal Districts ◽  
The Russian Federation

The article provides a comparative analysis of tax revenues of individuals and legal entities in the consolidated budget of the Russian Federation. According to the results of the study, it was revealed that taxes paid by individuals occupy one of the leading places along with such taxes as corporate income tax, VAT and other taxes and fees. In the course of studying the structure of property tax receipts of individuals in the context of the federal districts of the Russian Federation, the factors influencing regional differences in their payment were identified. Despite the established positive dynamics of tax revenues from individuals, the main problems that taxpayers face when paying transport, land tax and property tax of individuals were identified. The article proposes directions for improving the taxation of individuals on the territory of the Russian Federation in order to increase the efficiency of their calculation and collection.

Taxation Issues for Digital Financial Assets

2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Legal Regulation ◽  
Capital Gains ◽  
International Standards ◽  
Financial Assets ◽  
State Budget ◽  
The Russian Federation ◽  
Digital Assets ◽  
Tax Accounting

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

scholarly journals Russian Rural Areas: Typology and Initiative Budgeting

2019 ◽  
Vol 9 (1) ◽  
pp. 5047-5053
Keyword(s):  
Russian Federation ◽  
Rural Areas ◽  
Socioeconomic Development ◽  
Integrated Development ◽  
Government Program ◽  
Methods Of Analysis ◽  
The Russian Federation ◽  
Methodological Approaches ◽  
Economic Mechanisms ◽  
The Government

The article presents a typology of rural areas in the Russian Federation in terms of the level and dynamics of socioeconomic development based on comparative statistical and comparative trend methods of analysis, which the authors have elaborated. The authors cover methodological approaches, as well as organizational and economic mechanisms of agriculture, which are stipulated in the government program “Integrated Development of Rural Areas” for 2020-2025, and their expected influence on the transformation of types of rural areas, which have arisen in the country.

scholarly journals Epidemiological Situation on Anthrax in 2018, the Forecast for 2019

2019 ◽  
pp. 98-102 ◽  
Author(s):  
A. G. Ryazanova ◽  
E. B. Ezhlova ◽  
N. D. Pakskina ◽  
O. V. Semenova ◽  
L. Yu. Aksenova ◽  
...  
Keyword(s):  
Russian Federation ◽  
Human Infection ◽  
Federal Districts ◽  
Cutaneous Anthrax ◽  
Infected Meat ◽  
The Russian Federation ◽  
The Republic ◽  
Epidemiological Situation

Analysis of the anthrax incidence in the Russian Federation over the period of 2009–2018 showed that the infections among the population were recorded in 14 regions of 6 Federal Districts. 23 anthrax outbreaks among people were revealed, where 90 people got sick with 3 lethal outcomes. In comparison to the previous ten-year period (1999–2008), the number of cases of the disease was reduced by 1.6 times. Three cases of cutaneous anthrax were registered in two constituent entities of the Russian Federation in 2018 – the Republic of Dagestan (1) and the Republic of Tyva (2). Outbreaks of infection among livestock animals and people were recorded in such neighboring states as Georgia, Kazakhstan, China, Kyrgyzstan, and Ukraine. Epizootiological and epidemiological instability as regards anthrax was observed in several countries of Asia and Africa. Human infection occurred as a result of contact with sick and dead animals in the process of slaughter and cutting of carcasses, consuming infected meat. Anthrax morbidity rates among animals and people in the Russian Federation in 2019 will depend on the comprehensiveness of implementation of the plans for anthrax prevention, and in case those plans will be realized at the maximum scale incidence will be limited to single cases.

scholarly journals Updated Strategy of the state national policy of the Russian Federation: advantages and disadvantages

2019 ◽  
pp. 10-15
Author(s):  
Тамара Заметина ◽  
Tamara Zametina
Keyword(s):  
Russian Federation ◽  
National Policy ◽  
Legal Regulation ◽  
The State ◽  
Advantages And Disadvantages ◽  
The Russian Federation

The article is devoted to the analysis of the new version of the Strategy of the state national policy. The content of this document is considered in systemic connection with the Constitution of the Russian Federation in 1993 and other acts in the field of national relations. The advantages of the new version of the Strategy, as well as gaps and shortcomings of legal regulation are identified, some proposals for its improvement are made.

scholarly journals HFRS Morbidity Dynamics in Federal Districts of the Russian Federation from 2001 to 2007

2008 ◽  
pp. 25-28
Author(s):  
V. P. Toporkov ◽  
L. N. Velichko ◽  
A. E. Shiyanova ◽  
E. V. Kouklev ◽  
N. V. Popov ◽  
...  
Keyword(s):  
Russian Federation ◽  
Far East ◽  
Federal District ◽  
Specific Weight ◽  
Sickness Rate ◽  
Federal Districts ◽  
The Russian Federation ◽  
Average Index ◽  
Epidemiologic Analysis

The retrospective epidemiologic analysis of HFRS morbidity carried out from 2001 to 2007 showed that the highest sickness rate was registered in Privolzhsky federal district with 20.4±2.3 average index that exceeded the similar one countrywide 4-fold and the incidence specific weight was 88.0 % of the total number of cases. The indexes of HFRS incidence in the rest 6 dis­tricts were lower than the Russia wide one 3-4-fold and more. During the analyzed period the tendency to increase the HFRS incidence level was observed in Privolzhsky, Ural and Far East districts and in the country.

scholarly journals Shifts in interregional proportions in population settlement over the territory of Russia in 2002-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 21-37
Author(s):  
Pavel Kirillov ◽  
Alla Makhrova
Keyword(s):  
Population Growth ◽  
Population Size ◽  
Russian Federation ◽  
Turning Point ◽  
Medium Term ◽  
Local Growth ◽  
Population Redistribution ◽  
Migratory Movement ◽  
Federal Districts ◽  
The Russian Federation

Abstract The article deals with the trends of population size changes in the regions of the Russian Federation between 2002 and 2017 on the basis of data of all-Russian population censuses and current statistics. Components of population growth (natural and migratory movement of the population) are analyzed. In order to take into account the current situation of population size changes in the regions, which are largely of a “turning point” nature and partly inconsistent with the medium-term dynamics since the 2002 Census, the analysis is focused on the period from 2014 to 2017. The paper presents estimates of population size shifts at regional and macro-regional levels, identifies general and local growth centers and depopulation zones. Conclusions are drawn about general shifts in the proportions of population settlement over the territory of Russia and in certain macro-regions (federal districts). General conclusions about the trends of population redistribution across the territory of the country are given in the final part of the study.

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