scholarly journals Fiscal Decentralization and Incentives of Local Authorities in the Russian Federation

2021 ◽  
Vol 13 (2) ◽  
pp. 114-129
Author(s):  
Vladislav V. Bukharsky

This article examines the impact of intraregional fiscal decentralization on fiscal incentives for local governments in the Russian Federation. It is expected that decentralization contributes to the economic development of territories through two channels: 1) a higher level of budgetary (tax) decentralization gives more opportunities to local authorities to realize the economic potential of the territory; 2) stable decentralization of revenue sources preserves incentives for local authorities to realize such opportunities. In comparison with the widespread approach to measuring these incentives in terms of gross regional product, the author uses indicators of entrepreneurship, the development of which is mostly within the competence of local authorities. As a measure and stability of decentralization, the norms for deducting revenues to local budgets are used. No clear and conclusive evidence of the impact of decentralization is found: due to the low financial security of subnational budgets overall, the transfer of standards can rather be understood as financial assistance to the lower budget, in particular because the size of the average transferred standard grows with the level of subsidies in the region. At the same time, there are certain positive results: the very fact of the transfer of the revenues levied in connection with the application of the simplified taxation system is accompanied by an increase in entrepreneurial activity in the region. A similar effect is exerted by the stability of the revenues on personal income tax and corporate property tax. In general, it can also be pointed out that local authorities have low indicators of the level and stability (rigidity) of budget decentralization.

2018 ◽  
Vol 212 ◽  
pp. 08015
Author(s):  
Evgeny Filatov

Factor analysis is the basic tool when conducting a comprehensive analysis of economic activity. In the factor analysis, the major attention is given to the research of internal reasons that form the specificity of the phenomenon under study and identification of generalized factors standing behind relevant specific indicators. The article deals with the analysis of the science intensity of the invested capital in the Baikal region of the Russian Federation. Science intensity is an important parameter for determining the efficiency of the economic activity. The author introduced into scientific circulation the following indicators: the science intensity of the invested capital, the science intensity of the gross regional product and the investment return of the gross regional product. The paper reveals the influence of factors affecting the change in the science intensity of the invested capital in the Baikal region of the Russian Federation, and provides methodological approaches to its calculation. The article presents the author’s analytical and systematized statistical material for the analysis of the key indicators revealing the impact of the invested capital in the Baikal region of the Russian Federation on the change of the science intensity. The research has been carried out in the framework of the scientific project of the Irkutsk Scientific Center of the Siberian Branch of the Russian Academy of Sciences No. XI.174.1.4 “Activation of the internal development potential of regions of the resource specialization (on the example of the Baikal region)”.


2018 ◽  
Vol 212 ◽  
pp. 08017 ◽  
Author(s):  
Evgeny Filatov

Each effective indicator depends on numerous and various factors. The more detailed is the study of the influence of factors on the magnitude of the effective indicator, the more accurate are the results of the analysis and the evaluation of the quality of the subject of the research work. Hence, in the analysis of economic activity, an important methodological issue is the study and measurement of the influence of factors on the magnitude of the economic indicators studied. The article deals with the analysis of the investment intensity of the gross regional product of the Baikal region of the Russian Federation. The author has introduced into scientific circulation the following indicators: the investment intensity of the gross regional product, the science intensity of the gross regional product and the science return of the invested capital. The paper reveals the influence of the factors affecting the investment intensity of the gross regional product in the Baikal region of the Russian Federation and provides methodological approaches to its calculation. Also, the article presents the author’s analytical and systematized statistical material for the analysis of the key indicators revealing the impact on the investment intensity of the gross regional product in the Baikal region of the Russian Federation. The paper is produced in the framework of the scientific project of the Siberian Branch of the Russian Academy of Sciences No. XI.174.1.4 “Activation of the internal development potential of regions of the resource specialization (on the example of the Baikal region)”.


2021 ◽  
Vol 112 ◽  
pp. 00032
Author(s):  
Alexander Kugaevsky ◽  
Anastasiia Dolgunova

For the North and the Arctic constituent entities of the Russian Federation, the mechanism for the impact of investments on economic growth is quite specific due to special conditions of investment activities in the North. Investment processes in the northern territories are characterized by “extension” or increased duration of investment cycles, instability, but at the same time inertia. The results of the study reveal that “northerness”, as well as the raw material orientation of the economy, make it difficult to determine the relationship between such indicators as “fixed investment” and “gross regional product”, therefore, for these territories there is often no clear and statistically significant connection. The investment growth models in the strategic planning of the socio-economic development of these regions should be applied with due diligence and broad understanding of all the features and factors of economic growth in the North.


2019 ◽  
Vol 28 (7) ◽  
pp. 9-18 ◽  
Author(s):  
E. Ya. Kogan ◽  
N. Yu. Postalyuk ◽  
T. G. Kuteinitsyna

The purpose of this work is to summarize and typologize ways and forms of organizing the interaction between the domestic system of higher education and regional markets. The authors focus on the forms of interaction organization between higher education institutions and labor market at the regional level associated with their regional specifics. The basic principles of interaction between regional systems of higher education and business community (focus on meeting the needs of the economy, collegial, open and mutually beneficial nature of cooperation) and the existing experience of various subjects of the Russian Federation are discussed, taking into account the specifics of their own regional situation. The article dwells on the characteristics of the current level of innovation and entrepreneurial activity of Russian universities, systematizes the practices coordinating the needs of the economy and the organization of higher education in the field of personnel and technological support of the regional economy. The authors discuss the models of joint activities of universities, business communities and regional authorities institutionalization in the interests of socio-economic development of the subject of the Russian Federation, as well as two major components of the impact of higher education on the economy and social sphere of the region, namely the adequate staffing for the development of the region and the commercialization of R & D / R & D products of universities in the innovation sphere of the regions. It is shown that the level of regional involvement of universities in the development of the business environment, projects and programs that operate in the interests of local communities is different, and its institutionalization is diversified. In this connection, it is proposed to harmonize the needs of the economy and the activities of universities in the field of meeting personnel demands and developing new production technologies, combining the efforts of the executive authorities and specialized intermediary structures. The article argues the necessity of the formation of a specialized interface in the structure of a higher education institution that ensures the orientation of scientific and educational activities of higher education institutions towards the prospective demands of the regional economy. 


2020 ◽  
Vol 12 (3) ◽  
Author(s):  
Alexey Karpunin ◽  
Elena Karpunina

The article discusses topical problems associated with the development of small and medium-sized businesses in the Russian Federation. The purpose of this study is to analyze the situation of small and medium-sized businesses, as well as determine the main directions of development of small and medium-sized businesses in modern conditions. The authors analyze the main directions of state policy in the field of business development. Special attention is paid to the factors influencing the development of entrepreneurship. The article considers the importance of the tax on professional income as a special tax regime for self-employed citizens. The authors believe that the introduction of a tax on professional income will affect not only self-employed citizens wishing to register, but also acting individual entrepreneurs who work without hiring employees, and individual entrepreneurs applying the patent taxation system may consider registration as self-employed as an alternative option. The inclusion of self-employed citizens in the composition of small and medium-sized businesses is substantiated. The authors analyzed the dynamics of the number of small and medium-sized businesses in the Russian Federation, including in the context of micro-enterprises, small and medium-sized enterprises. The dynamics of the average number of employees employed in small and medium-sized businesses, as well as the dynamics of the number of small and medium-sized businesses per 1,000 people, including in the context of federal districts, has been studied. The trends in the development of small and medium-sized businesses, as well as their importance for the country's economy, are determined The article identifies the main problems that hinder the development of entrepreneurial activity in the Russian Federation. The authors come to the conclusion that the development of entrepreneurial activity in the regions should be a priority direction of state policy, and the involvement of the economically active population and self-employed citizens in entrepreneurship will contribute to this.


2020 ◽  
Vol 1 (10) ◽  
pp. 142-149
Author(s):  
M. V. VINOKUROVA ◽  
◽  
M. G. VURGANOV ◽  

The article examines the main global processes in the world, in particular epidemics that affect not only the life and health of the population, but also the economies of countries as a whole. The reasons for the current economic crisis are revealed. The basic concepts of the development of the pandemic in Russia and the world are analyzed, scenarios for the development of the economies of countries in the context of the current crisis are presented. The main consequences of the impact of the COVID-19 pandemic on the development of small and medium-sized businesses have been studied. The analysis of entrepreneurial activity in a number of countries and in the Russian Federation is carried out, the consequences of the crisis for the development of small and medium-sized businesses in the country are revealed.


Lex Russica ◽  
2021 ◽  
pp. 9-20
Author(s):  
A. S. Konduktorov

The paper was prepared based on the materials of a sociological study conducted by the author in order to reveal the attitude of respondents to the organizational measures and legal innovations implemented by the Russian Federation aimed at the re-domiciliation of organizations registered offshore to the Russian jurisdiction, as well as the return of their assets to the domestic economy. The objective of this work is to determine the proportion of respondents who agree to the implementation of re-domiciliation in the Russian Federation on the terms proposed by the legislator, reasons preventing re-domiciliation, factors that increase the interest in “moving business” from offshore zones to the Russian Federation. As a result, the author determines that the organizational and legal conditions for re-domiciliation are acceptable for almost half of the respondents. At the same time, the one-fifth of the respondents evaluate the prospect of re-domiciliation to the domestic jurisdiction as inappropriate, since in principle they do not trust the Russian Federation and do not want to accumulate assets on its territory regardless of the attractiveness of the proposed conditions. The results of the survey held among respondents planning to engage in entrepreneurial activity (to do business) in the future showed that this group of survey participants demonstrates a more negative attitude towards the use of offshore jurisdictions (compared to other categories of respondents) and generally perceive as attractive the idea of re-domiciliation in the Russian Federation. The most significant obstacle to re-domiciliation is formed due to the uncertainty among the research participants in the stability of Russian legislation, which poses the task before the State and the scientific community to develop legal safeguards concerning the invariability of the legal regime of entities re-domiciled in the Russian Federation. The attitude of the respondents to the ongoing change in the agreements concerning avoidance of double taxation concluded by the Russian Federation with foreign states demonstrates a surprising outcome of the survey: these agreements’ revision acts as a demotivating factor. 


2016 ◽  
Vol 10 (1) ◽  
pp. 44-50
Author(s):  
Мария Болгова ◽  
Mariya Bolgova ◽  
Алексей Подлегаев ◽  
Aleksey Podlegaev

The article is devoted to define new result of the restructuring of higher education that meets the requirements of the economy and society. It examines the origin and development of the transformation of higher education in modern conditions. The authors, following other researchers, use the term “modernization” and “transformation”, conclude that the modern educational space at present, is changed with the desire to the competitiveness of domestic specialists. The last three years, the Russian higher school lives under the badge of the May (2012) decrees of the President of Russia Vladimir Putin. The Ministry of education and science of the Russian Federation, consistently pursuing a line on increasing the effectiveness of Russian universities, developed a set of measures and started their practical implementation. The article discusses a new project of the Ministry of education and science of the Russian Federation about the creation of supporting regional universities. Special attention is paid to the synergetic effect, which is created by optimization of the network of educational institutions of higher education. According to the authors, it is determined by the achievement of the targets. One of them is the social effect, which manifests itself in achieving target values of indicators for the success and competitiveness of University in the field of education; the impact of research and technological works; capacity building; international and national recognition. Also there is an economic effect, which manifests itself in achieving target values of entrepreneurial activity. The authors examine the methods and prospects for joint development of universities, their influence on the economy and society.


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