scholarly journals COMPARATIVE CHARACTERISTICS OF THE TAX SYSTEM OF THE RUSSIAN FEDERATION AND EUROPEAN COUNTRIES

2021 ◽  
Vol 9 (2) ◽  
pp. 141-145
Author(s):  
Daniil Il'yasov

The tax system in different countries of the world is developed taking into account the peculiarities of the economy of states, the tax culture of the citizens of this country, and other indicators that affect the formation of an effective tax system. The article presents a comparative description of the current tax system of the Russian Federation and a number of European countries, presents the main tax charges, tax rates, features of tax accounting, and also presents the mechanisms of tax administration. In many European countries, the tax system is formed based on internal and external factors. Despite the single European Union, each member country has its own distinctive characteristics of forming a national tax system.

Slavic Review ◽  
2018 ◽  
Vol 77 (4) ◽  
pp. 937-956
Author(s):  
Miłosz J. Zieliński

This article addresses the role that the legacy of the pre- and post-WWII past has played in ongoing identity debates among the inhabitants of Kaliningrad oblast of the Russian Federation. Since 1991, interest in preserving this legacy has been on the rise, influencing the inhabitants’ feeling of regional distinctiveness in numerous ways. While the pre-war legacy is important for a considerable number of Kaliningraders, others believe that it threatens the Russian and Soviet mien of the Oblast, both in cultural and political terms. They favor taking greater care of Soviet-era buildings, monuments, and other commemorations of war heroes. This viewpoint disparity has recently widened due to both internal and external factors, including the deterioration of Russo-western relations. A March 2015 incident in the village of Veselovka is used to reflect upon the way in which pre-war and post-war legacies are used in the above-mentioned identity debate. The author examines the direction of identity construction in the oblast through the officially-acknowledged vision of Russianness as pursued by President Vladimir Putin, in particular, and the Russian government, in general.


Author(s):  
Ilgizar Gaynutdinov ◽  
Farit Mukhametgaliev ◽  
Fayaz Avhadiev

The state and level of development of livestock industries depend on internal (availability of basic production funds, material and labor resources, the level of technological and technical support, etc.) and external factors (the state of the country's economy, fluctuations in market conditions, the solvency of the population, natural resources, economic and political stability, etc.). The effectiveness of livestock industries and the level of their development are determined by a favorable combination of internal and external factors, with their rational use. The research aims to study and analyze the state and level of development of animal husbandry industries in the Russian Federation and abroad, with further identification of areas for improving efficiency and developing recommendations for their further development. As of 2019, compared to the pre-reform period (1990), the number of livestock of agricultural animals in the Russian Federation has sharply decreased: cattle (cattle) - by 3 times, including cows-by 2.6 times, pigs-by 1.5 times, sheep and goats-by 2.6 times. This led to a decrease in the density of livestock per 100 hectares of agricultural land, which reduces the efficiency of land use, including hayfields and pastures. On the territories of the Russian Federation, there are quite a lot of natural forage lands, which, with reasonable specialization and territorial placement of livestock industries, can increase the efficiency of their use. The lack of a unified policy to improve the sustainability of agroecological systems and their effective use in the country does not allow us to reach the pre-reform level of livestock production. For the period from 2010 to 2019, beef production decreased by 6.7%, and milk production by 0.5 %. For meat and meat products, the actual production volumes are above the established threshold of food security, and for milk and dairy products, this level has not yet been reached. So, by 2019, taking into account reserves, the share of domestic production was 83.1 % (with a threshold value of 90 %), and the share of imports was 16.9 %. All this dictates the need to study internal and external factors affecting the development of livestock industries, identify internal reserves and, on this basis, increase production volumes, and ensure competitiveness in the foreign market. In the world market of livestock production, the leading positions are occupied by such industrialized countries as the United States, Canada, Northern Europe, Australia, New Zealand. The analysis of the state of development of animal husbandry in these countries allows us to conclude that the growth of livestock production and livestock productivity was promoted by taking into account and combining internal and external factors - the use of industrial industrial technologies (dairy cattle breeding), taking into account natural factors (meat cattle breeding). The use of cheap sources of natural forage land and climatic conditions that allow for the production of livestock products in some of these countries (Australia, New Zealand, some US states) without the construction of capital livestock buildings makes it possible to obtain cheap, high-quality and competitive products. Taking into account the experience of foreign countries, taking into account the possibilities of agroecological systems, it is necessary to choose the right specialization of livestock industries and on this basis to increase the production volumes and efficiency of livestock products


Author(s):  
R. M. Zhdanovskih

The article is devoted to the gas export of the Russian Federation, as well as to the search for solutions to the problems arising in the process of foreign gas trading by Russian gas companies. It is specially noted that, as a serious shortcoming of gas exports from Russia, it is only one-pointedness to European countries (mainly to EU countries) and Turkey. In addition, it is pointed out that the supply of natural gas (GHG) from the Russian Federation is carried out with a few exceptions only through pipeline systems. All this puts Gazprom and a number of other Russian gas companies in greater dependence, both from direct European importers and from GHG transit countries. It will be possible to solve the problem of diversification and reliability of gas export to the far abroad of the Russian Federation only due to a certain transition to a new technological type of storage and transportation of NG – in liquefied state. In this case, Russian gas companies will be able to export LNG not only via pipelines to a limited number of countries, but also in the form of liquefied natural gas (LNG) by gas tanks to many countries of the world. This will expand the scale of gas trade to the size of oil trading operations. Russian gas companies and Gazprom, using innovative forms of trade in illegal volumes of LNG in the form of spot, futures and forward contracts, will be able to carry out more flexible trading operations and receive increased profits. At the same time, their dependence on European consumers of Russian pipeline PG and transit countries will decrease.


2020 ◽  
Vol 16 (3) ◽  
pp. 149-153
Author(s):  
Елена Уматова

The relevance of the article is due to the need for further development of the agri-food industry of the Russian Federation, taking into account the useful experience of other countries. Attention is drawn to the growing importance of the analysis of internal and external factors that weaken the food security of the Russian Federation. A great dependence on imports of basic food products is shown, which reduces the level of food security of the country, exacerbates negative trends in the Russian agricultural economy.


2020 ◽  
pp. 83-90
Author(s):  
V. I. Bazhukov

The characteristics of the creation of the National Security Strategy of Russian Federation during the first decade after the USSR collapse are considered in the article. The dynamics of its changes under the influence of internal and external factors are also analysed. Russia’s transition from a policy of solidarity with the West to defending national interests is explained in the paper.


2020 ◽  
Author(s):  
Mariia Aleksandrovna Averkina ◽  
Valeriia Vladimirovna Lizina ◽  
Natalia Sergeevna Iamkovenko ◽  
Denis Alekseevich Orlov

The article is focused on the global issue of terrorism, which in recent years has not only become a common occurrence in the social and political life in the most regions in the world, but has also been showing signs of social constancy. The growing threat of terrorism to internal and external security of European countries, including the Russian Federation, as well as many other countries, is rather evident. Terror is a universal weapon used today by various radical organizations. This can be proved by the increased number of politically motivated crimes in recent decades, as well as the number of terror victims.


2020 ◽  
Vol 8 (1) ◽  
pp. 66-70
Author(s):  
Anton Chehov

The financial and budgetary aspects of the Russian tax system are themselves only one of the regulatory levers of state economic functioning, but their role in the implementation of national tax policy is very high. Rational use of financial and budgetary techniques can have a positive impact on the state of the economy as a whole and make it possible to fulfill the set goals. The entire Toolkit needs to be considered as a single whole because of the uninterrupted relevant mutual communication.


2020 ◽  
Vol 10 (2) ◽  
pp. 103-106
Author(s):  
ASTEMIR ZHURTOV ◽  

Cruel and inhumane acts that harm human life and health, as well as humiliate the dignity, are prohibited in most countries of the world, and Russia is no exception in this issue. The article presents an analysis of the institution of responsibility for torture in the Russian Federation. The author comes to the conclusion that the current criminal law of Russia superficially and fragmentally regulates liability for torture, in connection with which the author formulated the proposals to define such act as an independent crime. In the frame of modern globalization, the world community pays special attention to the protection of human rights, in connection with which large-scale international standards have been created a long time ago. The Universal Declaration of Human Rights and other international acts enshrine prohibitions of cruel and inhumane acts that harm human life and health, as well as degrade the dignity.Considering the historical experience of the past, these standards focus on the prohibition of any kind of torture, regardless of the purpose of their implementation.


2019 ◽  
Vol 2 (4) ◽  
pp. 151
Author(s):  
Bashir Hadi Abdul Razak

The Arab-Israeli conflict is among the longest and most complex conflicts in the world today, a conflict that transcends borders or a difference of influence. It is a struggle for existence in every sense. Since the establishment of Israel in 1948, one of the regional forces whose political movement is determined by the Arab world has become the result of the internal and external factors and changes that affect it. This entity is hostile to the Arabs, Which would have a negative impact on the regional strategic situation.


Author(s):  
Julia N. Shubnikova

On the State Universal Scientific Library of the Krasnodar region, which is one of the largest regional libraries in the Russian Federation.


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