Signs and functions of non-tax payments of the budget system of the Russian Federation

2021 ◽  
Vol 27 (12) ◽  
pp. 2847-2871
Author(s):  
Svetlana S. TAIROVA
Keyword(s):  
Russian Federation ◽  
Tax Revenues ◽  
Unique Character ◽  
Comparison Results ◽  
Unique Definition ◽  
The Russian Federation ◽  
Tax Payments ◽  
Definition Of ◽  
Flexible Management

Subject. The article addresses non-tax payments to the budgets of the Russian Federation. Objectives. The aim is to form the concept of non-tax revenue. The paper proposes a hypothesis about the need to develop a system of non-tax payments with their inherent signs and functions, by analogy with the system of tax revenues, its development according to individual rules, considering their unique character, the possibility of flexible management and mobile response to changes in the economic situation. Methods. I apply methods of logical analysis, synthesis, collaboration, concretization, and comparison. Results. The paper identifies signs and functions of non-tax payments of the budgetary system of the Russian Federation. I propose a unique definition of the non-tax payment notion, and form an opinion about the need to develop non-tax payments as a system. Conclusions. The study of non-tax payments as a system will further improve the quality of their administration, including through the introduction of appropriate amendments to the regulatory legal acts of the chief administrators of income, form an efficiently functioning system of non-tax revenues, and fully ensure the fulfillment of public commitments of the Russian Federation.

scholarly journals Assessment of the Impact of EU Sanctions on Budget Revenues of Russia in the Context of New Industrialization in Terms of National Dimension

2021 ◽  
Vol 93 ◽  
pp. 02003
Author(s):  
Andrey Anisimov ◽  
Oksana Kolotkina ◽  
Inara Yagofarova
Keyword(s):  
Russian Federation ◽  
Factor Model ◽  
Eu Countries ◽  
Tax Revenues ◽  
Russian State ◽  
The Russian Federation ◽  
Tax Payments ◽  
The Impact ◽  
New Industrialization ◽  
The Eu

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.

scholarly journals Remote tax controlling in the digital economy as a necessary time requirement for optimizing the activities of tax authorities

2020 ◽  
pp. 155-164
Author(s):  
Tatyana V. Deeva ◽  
Keyword(s):  
Russian Federation ◽  
Information Technologies ◽  
Digital Economy ◽  
Full Time ◽  
The Subject ◽  
The Russian Federation ◽  
New Form ◽  
The Times ◽  
Definition Of

The subject/topic. The article is devoted to the consideration of a new form of tax controlling, its transition to a qualitatively new level with emphasis on the benefits of the remote format of tax controlling in the context of digitalization of economic activity, as well as its impact on improving the work of tax authorities. Goals/objectives. The aim of the work is to disclose the essence of the concepts of «digital economy» and «remote tax controlling» and the advantages of using it to optimize the activities of tax authorities dictated by the trend of the times. Method-ology. The author’s definition of the concept of «digital economy» is given, a comparative analysis of the advantages of full-time and remote forms of tax controlling is developed and presented, the goals of modernizing the tax system are given; the advantages of working in priority areas for identifying the reserves of the tax potential of the country's budget are described. Results. The conclusion is made about the need to optimize the activities of tax authorities. The main advantages of using such a tool as remote tax controlling are highlighted. It was added that such a measure would also be an excellent solution both in order to achieve a balanced and stable territorial budget, and to reduce interregional differences in the level and quality of life of Russians. The paper also discloses a list of information technologies implemented in the activities of the Federal Tax Service of the Russian Federation and de-scribes the benefits of switching to digital accounting methods. Conclusions/significance. The necessity of the transition to the method of remote tax con-trolling is substantiated, which facilitates the work of specialists in particular and regulatory authorities in general. A number of advantages are described when implementing this tool, including temporary savings, and an increase in the reliability and completeness of the data obtained. Application. The remote tax controlling tool considered in the article can be used both to improve the strategies of the executive authorities and to improve control over the implementation of national projects of the Russian Federation.

scholarly journals Problematics of the Content of "Labor" Сonstitution Сategory

2021 ◽  
pp. 20-24
Author(s):  
Anna Kanakova
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Social Relations ◽  
Legal Regulation ◽  
High Quality ◽  
The Status ◽  
The Russian Federation ◽  
Definition Of ◽  
The Right

The article discusses the constitutional category of «labour», the definition of which is not enshrined in legislative acts because it is considered to be a well-known category, which is not a special legal one and does not require any clarification. However, this approach creates difficulties for legal regulation, as it blurs the boundaries for the legislator and the executor. Lack of awareness of the concept of a regulated category can lead to a situation when the legislator, creating a new law or making amendments to an existing one, will subject to regulation the area that does not pertain to the relevant legal phenomenon, or vice versa - will ignore part of the content of the regulated category, which is certain to negatively affect the quality of legal regulation. Law enforcement practices similarly face difficulties in having only doctrinal understandings of statutory concepts, which creates inconsistency in decisions made by lawyers in course of their professional work. The 1993 Constitution of the Russian Federation enshrined the category of «labour» in a number of articles, but did not clarify the interpretation of its concept. The analysis of economic and legal views on labor allows us to conclude that, despite the status of a well-known category, which, it would seem, does not need an explanation, only the presence of clear criteria for recognizing an activity as labor, provides high-quality legal regulation, in particular, it allows not only to separate the types of activities that are not subject to legal regulation, but also to choose the right branch of law that regulates social relations in each particular case.

scholarly journals Comparative Analysis of Terminology of Tax Law of Russia and France

Legal Concept ◽  
2021 ◽  
pp. 72-76
Author(s):  
Alexander Goncharov ◽  
◽  
Irina Zemlyanskaya ◽  
Galina Baryshnikova ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Scientific Knowledge ◽  
Scientific Work ◽  
Tax Law ◽  
Tax Legislation ◽  
Specific Term ◽  
The Russian Federation ◽  
Tax Payments ◽  
Definition Of

Introduction: Russian and French tax legislation presupposes the presence of special terms reflecting taxation processes, therefore, the article raises the question of the initial definition of all terms with the meaning of “tax” and characteristics that determine its economic essence. Everything mentioned above determined the relevance of scientific work and the authors set the aim of conducting a comparative analysis of the terminology of tax law in Russia and France. Methods: the methodological basis of this research is a set of methods of scientific knowledge, among which the main place is occupied by the methods of consistency, analysis, comparative legal and descriptive. Results: the author’s position substantiated in the work is based on the tax legislation of Russia and France. Based on a comparative analysis of the norms of the Tax Code of the Russian Federation and the Tax Code of France, a study of the types of tax payments is carried out. The question of the term “tax and collection” is raised. Conclusions: as a result of the study, it was determined that the term “taxes and fees” is used as a generic one, while the preference for establishing various types of taxes and fees applied in Russia and France is given to such a specific term designation as “tax”. It was revealed that, despite the use in the tax legislation of France in the name “taxe”, “la taxe foncière” is a tax. It has been established that in the Tax Code of the Russian Federation and the Tax Code of France, the terms of taxation are used as a means of formalizing the language for special purposes and contribute to the establishment and development of legal discourse.

Formation of a functional and effective model of tax federalism: Criteria and factors

2020 ◽  
Vol 26 (12) ◽  
pp. 2724-2742
Author(s):  
M.M. Suleimanov
Keyword(s):  
Russian Federation ◽  
Effective Model ◽  
Public Power ◽  
Comparison Results ◽  
Functional Efficiency ◽  
The Subject ◽  
The Russian Federation ◽  
Functional Purpose ◽  
Practical Recommendations

Subject. This article explores the criteria and factors of forming a functional effective model of tax federalism, the combination of financial relationships arising in the process of allocation of taxes between public power levels. The Russian model of tax federalism is the subject of research. Objectives. The article aims to develop theoretical provisions and practical recommendations to improve the system of delimitation of authorities for government agencies and municipalities, build a functional and effective model of tax federalism to stimulate the growth of tax potential of the subjects of the Russian Federation and municipal entities. Methods. For the study, I used the methods of comparative analysis, synthesis, and comparison. Results. The article proposes criteria and factors that determine the formation of a functional effective model of tax federalism aimed at increasing the tax potential of the Russian Federation constituent entities and municipalities. Conclusions and Relevance. The article concludes that the most important characteristic of the tax federalism model is functional efficiency. When determining the quality of the existing model, it is necessary to rely on the degree of implementation of the functional purpose of tax federalism. The significance of the study lies in the development of theoretical provisions and practical recommendations aimed at forming a functional and effective model of tax federalism.

scholarly journals THEORY AND PRACTICE OF TAX REGULATION OF RUSSIAN MUNICIPALITIES (ON THE EXAMPLE OF THE NIZHNY NOVGOROD REGION)

2020 ◽  
Vol 2 (29(56)) ◽  
pp. 50-54
Author(s):  
L.L. Savina ◽  
A.A. Nefedova
Keyword(s):  
Russian Federation ◽  
Theory And Practice ◽  
Excise Taxes ◽  
Tax Revenues ◽  
Relative Independence ◽  
The Russian Federation ◽  
Tax Payments ◽  
Motor Oils ◽  
Social Expenditures ◽  
Nizhny Novgorod Region

Taxes play a huge role in the life of municipalities, as they ensure the profitability of budgets and the possibility of financing social expenditures. Despite the relative independence of the country's local budgets, the composition of tax revenues is regulated at the Federal level by the country's Budget and Tax codes and a number of Federal laws and Regulations. In General, tax revenues of municipalities of the Russian Federation include mandatory payments of legal entities and individuals to the budget,which include: part of the tax on personal income; tax levied by the USNO; part of excise taxes on gasoline, diesel fuel, motor oils; property and land taxes. While most municipalities granted the rights to administer tax payments within education, is clearly insufficient, as evidenced by endemic deficit of local budgets of the Russian Federation, indicating the ineffectiveness of taxregulation of municipalities. The purpose of this article is to identify problems of regulation of municipalities in Russia(for example, the Nizhny Novgorod region) and develop ways to address them.

scholarly journals Approaches to Definition of Key Functions and Target Indicators of Regional Research and Educational Centers

2020 ◽  
Vol 6 (4) ◽  
pp. 212-224
Author(s):  
N. G. Kurakova ◽  
O. V. Cherchenko
Keyword(s):  
Russian Federation ◽  
Technological Development ◽  
Critical Mass ◽  
Highly Qualified ◽  
Federal Law ◽  
The Russian Federation ◽  
The Government ◽  
Definition Of ◽  
Goals And Objectives

An overview of the tested in the Russian Federation in 2009–2018 is presented. Models of cooperation between organizations of science, education and industrial partners: Resolutions of the Government of the Russian Federation of April 9, 2010 No. 218, Federal law of August 2, 2009 No. 217-FZ, aimed at creating a ring of small innovative enterprises around universities, as well as the project of the Association of Entrepreneurial universities. It is proposed to be guided by the understanding of the criteria for technological development, which is proposed by the strategic planning documents, when determining the key functions of scientific and educational centers (SEC). The assumption is made that formalizing this concept would allow developing a more harmonious system of indicators of the technological development of the country as a whole and individual regions and more clearly formulating the goals and objectives of SEC as a model of technological development. It is noted that the SEC efficiency indicators proposed by the methodology of The Ministry of Science and Higher Education of the Russian Federation to a greater extent reflect the totality of the functions of the cooperation participants, but not the quality of initiatives aimed at accelerating the technological development of the region. The basic conditions for productive cooperation are proposed to include the critical mass of specialized companies, ensuring the dominance of private initiative, attracting and retaining highly qualified specialists from scientific and business circles, as well as venture investors.

Risks and economic security of the life support system of citizens in the field of housing and communal services

2020 ◽  
Vol 19 (3) ◽  
pp. 175-191
Author(s):  
Vladimir M. Yakovlev
Keyword(s):  
Quality Of Life ◽  
Russian Federation ◽  
Support System ◽  
Internal Control ◽  
Life Support ◽  
Economic Security ◽  
Security System ◽  
Life Support System ◽  
The Russian Federation

The article analyzes the problems of the manifestation of risks of shadow and criminal activity in the life support system of citizens of the Russian Federation, the dissemination of which requires the development of effective measures to prevent and eliminate them. The most important issue is the formation of an effective economic security system with an emphasis on the new quality of life support for citizens of the Russian Federation in an adequate combination with the high growth rate of NTP in the Russian economy. The new technological structure emerging from the new achievements of scientific and technological progress involves the harmonization of the pace of scientific and technological development, combined with an adequate improvement in the quality of life support for citizens performing such achievements. Owing to this fact formation of new quality of the housing and communal services (HCS) as bases of life support of citizens becomes a prerequisite of increase in performance and intellectualization of human work. With this in mind, early recognition, prevention and elimination of risks of shadow and criminal activities in the housing and communal services system (housing and communal services) is considered as a significant mechanism to increase the effectiveness of the system of comfortable life support for citizens of the Russian Federation. The existing lag in the development of a high-quality and comfortable system for providing citizens of Russia on the basis of housing and communal services, the subject of which is the provision of quality and comfortable services, influenced by numerous risks of shadow and criminal influence, becomes a condition for intensifying economic development and increasing labor productivity on this basis. The need to develop and use modern scientific and technical achievements, especially in the field of digitalization, is emphasized in order to increase the efficiency of the economic security system of housing and communal services organizations based on innovative control mechanisms - internal control, audit, compliance control, taking into account financial investigations in order to prevent and eliminate the risks of shadow and criminal activities in the housing and communal services system.

Assessing the quality of public health in the Russian Federation and Israel: Main problems and solutions

2020 ◽  
Vol 19 (4) ◽  
pp. 618-632
Author(s):  
A.S. Panchenko
Keyword(s):  
Public Health ◽  
Russian Federation ◽  
Population Based ◽  
The Public ◽  
Disability Adjusted Life ◽  
Problems And Solutions ◽  
The Russian Federation ◽  
Disability Adjusted Life Year ◽  
Practical Recommendations

Subject. The article addresses the public health in the Russian Federation and Israel. Objectives. The focus is on researching the state of public health in Russia and Israel, using the Global Burden of Disease (GBD) project methodology, identifying problem areas and searching for possible ways to improve the quality of health of the Russian population based on the experience of Israel. Methods. The study draws on the ideology of the GBD project, which is based on the Disability-Adjusted Life-Year (DALY) metric. Results. The paper reveals the main causes of DALY losses and important risk factors for cancer for Russia and Israel. The findings show that the total DALY losses for Russia exceed Israeli values. The same is true for cancer diseases. Conclusions. Activities in Israel aimed at improving the quality of public health, the effectiveness of which has been proven, can serve as practical recommendations for Russia. The method of analysis, using the ideology of the GBD project, can be used as a tool for quantitative and comparative assessment of the public health.

The Legal Status of Cryptocurrencies in the Russian Federation

2018 ◽  
Vol 11 (2) ◽  
pp. 129-137 ◽  
Author(s):  
E. L. Sidorenko
Keyword(s):  
Civil Rights ◽  
Russian Federation ◽  
Legal Status ◽  
Virtual Currency ◽  
Content Analysis Method ◽  
Crypto Currency ◽  
The Subject ◽  
The Russian Federation ◽  
Historical Comparative ◽  
Definition Of

The paper focuses on the definition of the legal status of the cryptocurrency in the framework of the current Russian legislation. The subject of the research is the principal scientific and practical approaches to determining the object of civil rights and the object of acquisitive crimes in terms of their adaptability to cryptocurrencies. The purposes of the work were the search for a universal algorithm for resolving civil disputes related to the turnover of the crypto currency, and the qualification of the virtual currency theft (fraud). By using historical, comparative legal and dialectical methods as well as the content analysis method parallels between cryptocurrencies and individual objects of civil rights (a thing, property rights, other property) were drawn, and a number of options for qualifying the actions related to the non-repayable withdrawal of the cryptocurrency were proposed. Finally, the paper analyzes the draft laws prepared by the RF Ministry of Finance and the Central Bank of the Russian Federation and presents the author’s vision of the prospects for legalizing the cryptocurrency as an object of civil rights.

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