scholarly journals Improvement of methodological base on identification of tax expenditures

2020 ◽  
pp. 23-37
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova
Keyword(s):  
Russian Federation ◽  
Theoretical Perspective ◽  
Practical Importance ◽  
Budget Process ◽  
Tax Expenditures ◽  
Tax Incentive ◽  
Tax Expenditure ◽  
The Russian Federation ◽  
Scientific Practical

The concept of tax expenditure is gradually being implemented into the budget process in the Russian Federation, which justifies the relevance of this research. Russia uses the legislative approach towards identification of tax spending, which has a weak theoretical-methodological base. There is currently no precise criterion for allocation of tax expenditures, while the definition formulated by the Article 6 of the Budgetary Code of the Russian Federation further complicates their identification. Thus, there is an objective need for development of more comprehensive approach towards identification of tax expenditures from the theoretical perspective. The study of foreign practice allowed concluding that qualification of the tax norm, as a tax expenditure is a rather debatable question. The novelty and scientific-practical importance of the conducted research consists in the proposed interpretation of tax expenditures and tax incentives, which reflects their main attribute consisting in divergence from the fundamental principles of taxation, and ensures accord with the concepts used in the budgetary legislation. The authors develop an algorithm for identifying tax expenditures, based on solution of the task on determination of adherence of the content of tax norm to the key elements of the mechanism of functionality of a tax incentive.

scholarly journals Efficiency of the green bond market and its role in regional security

2020 ◽  
Vol 164 ◽  
pp. 09040
Author(s):  
Valentina Karginova-Gubinova ◽  
Anton Shcherbak ◽  
Sergey Tishkov
Keyword(s):  
Russian Federation ◽  
Practical Importance ◽  
Economic Security ◽  
Bond Market ◽  
Green Economy ◽  
Regional Security ◽  
Bond Index ◽  
Lm Test ◽  
The Russian Federation

Financing capital-intensive projects in the green economy is possible through green bonds. The assessment of the economic efficiency of the green bond market, the determination of its role in ensuring the energy and economic security of the regions and the development of directions and instruments for improving the efficiency and significance of the market for the Russian Federation are the aim of the study. The methodology involved the determination of the autocorrelation presence in the calendar series of bond yields using the Broysch-Godfrey LM test, the application of applied statistics methods to verify the existence of calendar effects on the stock exchange and analyze market reviews. Data on the green bond market were compared with data on other bonds. Market performance calculations were based on the S&P Green Bond Index and S&P 500 Bond Index. Features and benefits of green bonds as an instrument to ensure regional security were identified. The lack of market efficiency for green and other bonds, even in a weak form, was shown. The necessary institutional changes to improve the efficiency of the green bond market and develop it in the Russian Federation have been proposed. The findings are of theoretical importance, complementing the work on testing the hypothesis of an effective market, and of practical importance in the form of recommendations for on market improving.

Assessment of the factors contributing to the formation of regional budget of the Khanty-Mansi Autonomous Okrug –Yugra

2021 ◽  
pp. 11-21
Author(s):  
Elena Viktorovna Shirinkina
Keyword(s):  
Russian Federation ◽  
Practical Importance ◽  
Federal State ◽  
Theoretical Substantiation ◽  
Regional Budget ◽  
Financial Framework ◽  
The Russian Federation ◽  
Regional Budgets ◽  
Khanty Mansi Autonomous

  The relevance of this research is substantiated by the currently growing role of financial relations in the formation and execution of budgets of the constituent entities of the Russian Federation. The formation and implementation of budgetary policy of the Russian Federation determines the economic and financial framework for functionality of the region and life of the society as a whole. The goal is to assess the factors contributing to the formation of regional budget of the Khanty-Mansi Autonomous Okrug – Yugra. The subject of this research is the revenues and expenditures of the budget of Khanty -Mansi Autonomous Okrug – Yugra. Practical importance of the conducted research lies in the obtained results that allow the regional budgets to choose the way for improving budget security. The information base is comprised of the scientific works of Russian and foreign authors, educational-methodological publications, materials of the scientific conferences dedicated to the formation of regional budgets, legislative and normative acts of the Russian Federation, reference materials of the Federal State Statistics Service Of the Russian Federation. The main conclusion consists in determination of the factors influencing the regional budget of the Khanty-Mansi Autonomous Okrug – Yugra. The author's special contribution lies in evaluation of the specificity of formation of budget of the Khanty-Mansi Autonomous Okrug – Yugra, as well as the methods aimed at minimization of budget risks for solution of the regional budgetary problems. The formulated recommendations for increasing budget security would promote the innovative development and improvement of budgetary and tax relations of the regional budgets. The theoretical significance consists in advancement of the theory of regional economy. The acquired results can be applied in theoretical substantiation of the strategic tasks of managing regional budgets.  

scholarly journals Conceptual and financial-legal aspects of public management of national projects

2020 ◽  
pp. 206-221
Author(s):  
Marina Afanas'evna Lapina ◽  
Aleksandr Georgievich Gurinovich ◽  
Andrey Viktorovich Lapin
Keyword(s):  
Project Management ◽  
Russian Federation ◽  
Public Management ◽  
Law And Economics ◽  
Practical Importance ◽  
Legal Regulation ◽  
Legal Aspects ◽  
The Russian Federation ◽  
Legal Mechanism

The subject of this research is the conceptual and financial-legal aspects of project management aimed at implementation of national projects. The goal consists in comparison of the sources of public legal regulation, analysis of the legal mechanism of implementation of national projects, and formulation of recommendations for its improvement. Analysis is conducted on the formation and realization of project management in the Russian Federation, which functional purpose consists in improving efficiency of the national projects. The relevance lies in the establishment of public legal grounds for implementation of national projects. The theoretical framework contains scientific works of scholars and practitioners in the field of law and economics dealing with the project management in public sector. As a result of the conducted analysis on national and international legislation with regards to project management, the author reveals the essential characteristics of project in the area project management, describes the process of implementation of national projects, and outlines the problematic aspects from the perspective of administrative and financial law. The novelty lies in substantiation of the need for improving legal regulation of project management in the Russian Federation. It is noted that legislation in the area of project management is fragmentary, and the law regulates only isolated elements of project management. Practical importance of this work consists in determination of the role of subjects of national project management and state financial bodies, as well in formulation of recommendations on practical application of norms with regards to implementation of national projects.

scholarly journals Problems of Innovative Science and Technology Center Financing From Budgetary Funds

2021 ◽  
Vol 13 (3) ◽  
pp. 76-87
Author(s):  
Makar I. Kudelich ◽  
Keyword(s):  
Russian Federation ◽  
Financial Support ◽  
Science And Technology ◽  
Federal Budget ◽  
Tax Expenditures ◽  
Technology Centers ◽  
The Russian Federation ◽  
The Creation ◽  
Project Initiator

This article attempts to identify and analyze the problems of financial support for the creation and functioning of innovative science and technology centers (ISTCs) at the expense of the budgetary system of the Russian Federation which require their solution, in particular through improving legislation. The article provides an overview of the legal problems associated with the creation of ISTCs, the determination of the effectiveness of the Russian Federation’s tax expenditures on activities of the ISTCs, and the assessment of the volume and permissible directions of budget financing of the ISTCs. Conclusions are made about the absence of any formal criteria for support, or refusal to support, proposals to create an ISTC presented by the project initiator, including those related to the financial and economic justification of the requested amount of funds from the budgets of the budgetary system of the Russian Federation, as well as about the biased nature of budgetary efficiency calculation for Russia’s tax expenditures on activities of the ISTCs. The paper also contains proposals on possible mechanisms for determining and assessing the validity of financial support for ISTCs from the federal budget declared by project initiators.

scholarly journals Assessment of the factors contributing to the formation of regional budget of the Khanty-Mansi Autonomous Okrug –Yugra

2021 ◽  
pp. 1-22
Author(s):  
Svetlana Railovna Muratova ◽  
Roza Gafarovna Bukanova
Keyword(s):  
Russian Federation ◽  
Practical Importance ◽  
Federal State ◽  
Theoretical Substantiation ◽  
Regional Budget ◽  
Financial Framework ◽  
The Russian Federation ◽  
Regional Budgets ◽  
Khanty Mansi Autonomous

The relevance of this research is substantiated by the currently growing role of financial relations in the formation and execution of budgets of the constituent entities of the Russian Federation. The formation and implementation of budgetary policy of the Russian Federation determines the economic and financial framework for functionality of the region and life of the society as a whole. The goal is to assess the factors contributing to the formation of regional budget of the Khanty-Mansi Autonomous Okrug – Yugra. The subject of this research is the revenues and expenditures of the budget of Khanty -Mansi Autonomous Okrug – Yugra. Practical importance of the conducted research lies in the obtained results that allow the regional budgets to choose the way for improving budget security. The information base is comprised of the scientific works of Russian and foreign authors, educational-methodological publications, materials of the scientific conferences dedicated to the formation of regional budgets, legislative and normative acts of the Russian Federation,, reference materials of the Federal State Statistics Service Of the Russian Federation. The main conclusion consists in determination of the factors influencing the regional budget of the Khanty-Mansi Autonomous Okrug – Yugra. The author's special contribution lies in evaluation of the specificity of formation of budget of the Khanty-Mansi Autonomous Okrug – Yugra, as well as the methods aimed at minimization of budget risks for solution of the regional budgetary problems. The formulated recommendations for increasing budget security would promote the innovative development and improvement of budgetary and tax relations of the regional budgets. The theoretical significance consists in advancement of the theory of regional economy. The acquired results can be applied in theoretical substantiation of the strategic tasks of managing regional budgets.

Technique for relation global reference system and local realization of global reference system by continuously operated reference stations

2020 ◽  
Vol 962 (8) ◽  
pp. 24-37
Author(s):  
V.E. Tereshchenko
Keyword(s):  
Coordinate System ◽  
Russian Federation ◽  
Reference System ◽  
Main Part ◽  
Precise Point Positioning ◽  
Global Coordinate System ◽  
Coordinate Systems ◽  
Novosibirsk Region ◽  
The Russian Federation

The article suggests a technique for relation global kinematic reference system and local static realization of global reference system by regional continuously operated reference stations (CORS) network. On the example of regional CORS network located in the Novosibirsk Region (CORS NSO) the relation parameters of the global reference system WGS-84 and its local static realization by CORS NSO network at the epoch of fixing stations coordinates in catalog are calculated. With the realization of this technique, the main parameters to be determined are the speed of displacement one system center relativly to another and the speeds of rotation the coordinate axes of one system relatively to another, since the time evolution of most stations in the Russian Federation is not currently provided. The article shows the scale factor for relation determination of coordinate systems is not always necessary to consider. The technique described in the article also allows detecting the errors in determining the coordinates of CORS network in global coordinate system and compensate for them. A systematic error of determining and fixing the CORS NSO coordinates in global coordinate system was detected. It is noted that the main part of the error falls on the altitude component and reaches 12 cm. The proposed technique creates conditions for practical use of the advanced method Precise Point Positioning (PPP) in some regions of the Russian Federation. Also the technique will ensure consistent PPP method results with the results of the most commonly used in the Russian Federation other post-processing methods of high-precision positioning.

Budget system of the Russian Federation

2021 ◽  
Author(s):  
Fatima Ninalalova
Keyword(s):  
Public Finance ◽  
Russian Federation ◽  
Federal State ◽  
Financial Control ◽  
Budget Process ◽  
Educational Standards ◽  
Composition And Structure ◽  
The Russian Federation ◽  
State Educational ◽  
Budget System

The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.

Judicial Resolution of Issues Related to the Movement of Underages Without Accompanying Parents

2020 ◽  
Vol 1 ◽  
pp. 32-36
Author(s):  
I. V. Botantsov ◽  
Keyword(s):  
Russian Federation ◽  
Freedom Of Movement ◽  
Independent Travel ◽  
The Russian Federation ◽  
The Right ◽  
Do So

According to the Constitution of the Russian Federation, every citizen has the right to freedom of movement on its territory, but due to the fact that minors cannot be held accountable for their actions, there is a need to control their movement by legal representatives. The practical determination of the age of independent travel of minors and the issues of drawing up documents by parents authorizing them to do so are the subjects of disputes that are subject to judicial resolution. The article provides an analysis of the relevant practice, accompanied by the author's comments.

scholarly journals Treasury Control of Budget Expenditures of the Russian Federation Constituent Entities: Practice and Optimization Opportunities.

2021 ◽  
Vol 27 (8) ◽  
pp. 1894-1910
Author(s):  
Marzhinat I. KANKULOVA ◽  
Sabina Z. OSMANOVA
Keyword(s):  
Russian Federation ◽  
Business Processes ◽  
Practical Interest ◽  
Budget Process ◽  
Labor Costs ◽  
Analysis And Synthesis ◽  
Automated Information System ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation

Subject. This article examines the business processes of treasury control in the course of authorizing budget expenditures of the subject of the Russian Federation. Objectives. The article aims to develop recommendations for improving the business processes of treasury execution of budget expenditures of the subject of the Russian Federation. Methods. For the study, we used the methods of formalization, analysis and synthesis, induction and deduction, comparison, observation, and other general scientific theoretical and empirical research methods. Results. The article identifies reserves for increasing the potential of treasury control of the financial body of the Russian Federation subject by modifying the functionality of the budget process automated information system. It offers recommendations to increase the number of transactions for which extensive documentary control is carried out, while reducing the labor costs for performing the same type of current operations. Conclusions and Relevance. The proposals to optimize treasury control are in line with the solution of common tasks for the development of modern technologies for budget execution based on digitalization and automation of budget procedures. The results obtained may be of practical interest to the financial authorities of the Russian Federation constituent entities (municipalities) that implement their budgets independently through the current budget account opened at the Federal Treasury.

scholarly journals PRINCIPLES OF FORMATION OF SOCIAL RESPONSIBILITY AT STUDENTS OF LEGAL UNIVERSITY DURING LESSON SAFETY LESSONS

2020 ◽  
Vol 8 (5(74)) ◽  
pp. 27-30
Author(s):  
E.V. Kireev ◽  
A.E. Kuznecova
Keyword(s):  
Social Responsibility ◽  
Research Methods ◽  
Russian Federation ◽  
Teaching Practice ◽  
Practical Importance ◽  
Law Students ◽  
Judicial System ◽  
The Russian Federation ◽  
Analysis Of Teaching

The article is devoted to the problems of the formation of social responsibility among law students in the process of studying the discipline "Life Safety". Its purpose is to consider the principles offormation of social responsibility, guided by which it is possible to more effectively solve the problems of educating future specialists of the judicial system of the Russian Federation, to determine certain forms and methods of influencing students. Therelevance of the topic of the article is obvious. It allows you to focus on a problem of important theoretical and practical importance. The author used both traditional and modern research methods used in the analysis of teaching practice in a university. He gives some recommendations on the formation of social responsibility among students during the classes, which will undoubtedly affect the improvement of the quality of future lawyers. The article is addressed to the faculty of universities, theorists and practitioners involved in pedagogical activities and will be useful to teachers, as well as to all who are involved in the training of future specialists

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