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 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.

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.

Tax incentives and control: the ways of improvement and evaluation of their implementation in the Russian Federation

2017 ◽  
Vol 30 (1) ◽  
pp. 69-82
Author(s):  
T. N. Vinogradova ◽  
I. V. Kravchenko
Keyword(s):  
Russian Federation ◽  
Tax Incentives ◽  
Topical Issue ◽  
Maximum Increase ◽  
Major Development ◽  
The Russian Federation ◽  
Tax Payments ◽  
Development Paths ◽  
And Control

The article is devoted to the topical issue of tax incentives and control in Russia. We have evaluated effectiveness of these measures in terms of current legislation and identified the main problems encountered during their implementation. Additionally, in this article we have covered major development paths of tax incentives and control in modern conditions to enhance their efficiency and achieve maximum increase in tax payments in budgets of the Russian Federation.

scholarly journals Theory and practice of legal regulation labor incapable employees

Pravovedenie ◽  
2018 ◽  
Vol 62 (3) ◽  
pp. 465-483
Author(s):  
Larisa V. Zajceva ◽  
◽  
Oksana A. Kursova ◽  
Keyword(s):  
Russian Federation ◽  
Labor Relations ◽  
Labor Law ◽  
Legal Regulation ◽  
Theory And Practice ◽  
Legal Capacity ◽  
Work Activity ◽  
Legal Personality ◽  
Labor Legislation ◽  
The Russian Federation

The study of the legal personality of citizens recognized as legally incompetent by the court is timely and relevant in the light of the recent changes in the civil legislation of the Russian Federation, as well as the emerging trends in the development of judicial practice. In the doctrine of labor law, the legal personality of individuals is observed as an independent category of labor law, differing in this capacity from other related legal categories, in particular from civil legal capacity and legal capacity. At the same time, the labor legislation of the Russian Federation has made an unsuccessful attempt to receive the norms of civil legislation in relation to the employer — an individual who is recognized incapable by the court. At the moment, the Russian legislator with regard to the possibility of concluding an employment contract on the part of an employee recognized as legally incompetent took the position of “qualified silence”, which today can hardly be called successful for a number of reasons indicated in the proposed study. The study of the legal personality of citizens recognized as incapable makes it possible to assess the level of compliance of Russian legislation with international social and labor standards, determine the vectors for its further development and improvement in terms of optimal protection of human rights and citizenship. The main methods of the research were system and complex analysis of regulatory legal acts of the Russian Federation and a number of other countries and international organizations; Comparative method, which made it possible to compare the international regulation of the participation of incompetent citizens in the work activity with Russian labor legislation, as well as the labor legislation of certain countries of the near and far abroad; Method of expert assessment, based on the analysis of court decisions and scientific publications on the participation of incapacitated persons in labor relations. The results of the study are both theoretical and practical, and suggest some directions for improving the labor legislation of the Russian Federation on the participation in labor relations of citizens recognized by the court as legally incompetent.

scholarly journals Seasonal and regional features of the distribution of rotavirus incidence in the Russian Federation

2015 ◽  
Vol 20 (2) ◽  
pp. 52-54
Author(s):  
A. T Podkolzin ◽  
D. E Kurochkina ◽  
G. A Shipulin
Keyword(s):  
Russian Federation ◽  
Temporal Distribution ◽  
Federal District ◽  
North Caucasus ◽  
The North ◽  
Regional Features ◽  
Rotavirus Vaccines ◽  
Rostov Region ◽  
The Russian Federation ◽  
Nizhny Novgorod Region

In the work there was performed an analysis of the indices of recorded incidence of rotavirus infection (RVI) in the territory of 40 subjects of the Russian Federation for the period 2008-2012. For the identification of the monthly peak of the incidence there was evaluated the temporal distribution of the relative indices of the RVI incidence within each subject of the observation. There was revealed the independent beginning of the winter-spring seasonal rise of the RVI incidence in three groups of territories of the Russian Federation (1 - Kirov, Kostroma, Nizhny Novgorod region; 2- Republic of Khakassia, Kemerovo region; 3 - Amur region). In the territory of the South and the North Caucasus Federal District (Krasnodarsky and Stavropolsky Krai, Rostov region) there was noted the second, summer-autumn seasonal rise in the RVI incidence. The obtained data provide an overview of the seasonal-geographical distribution of the RVI incidence in the territory of Russia in conditions of the absence of the use of rotavirus vaccines

scholarly journals The analysis of current status and development trends of simulation in the Russian Federation (on conference proceedings “Simulation. Theory and practice” (IMMOD))

2014 ◽  
Vol 2 (25) ◽  
pp. 42 ◽  
Author(s):  
Alexander Mikhailovich Plotnikov ◽  
Yury Ivanovich Ryzhikov ◽  
Boris Vladimirovich Sokolov ◽  
Rafael Midkhatovich Yusupov
Keyword(s):  
Conference Proceedings ◽  
Russian Federation ◽  
Simulation Theory ◽  
Theory And Practice ◽  
Current Status ◽  
Development Trends ◽  
The Russian Federation

scholarly journals COMPARATIVE ANALYSIS OF FOREIGN SYSTEMS OF PROPERTY TAXATION

2020 ◽  
Vol 7 (2) ◽  
pp. 25-30
Author(s):  
Elena S. Stegnienko ◽  
Svetlana A. Frolova
Keyword(s):  
Comparative Analysis ◽  
Real Estate ◽  
Russian Federation ◽  
Property Tax ◽  
Tax Revenues ◽  
Single Tax ◽  
Property Taxation ◽  
The Russian Federation ◽  
Distribution Of Powers

The article discusses attempts to integrate land tax and property tax of individuals into a single tax on real estate in the Russian Federation. The analysis of foreign systems of property taxation on various grounds is given (level of distribution of powers, level of budget to which tax revenues, property, subject of tax are directed). The principles of the effectiveness of the system of taxation of real estate, developed by international practice, are identified.

scholarly journals ISSUES OF THE QUALIFICATION OF A MURDER FOR THE PURPOSES OF USING VICTIM’S ORGANS OR TISSUES (CLAUSE М PART 2 ARTICLE 105 OF THE CRIMINAL CODE OF THE RUSSIAN FEDERATION)

2020 ◽  
Vol 10 ◽  
pp. 46-51
Author(s):  
Andrey L. Ivanov ◽  
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Criminal Code ◽  
Theory And Practice ◽  
Human Organs ◽  
Judicial Practice ◽  
The Supreme Court ◽  
The Russian Federation

The article substantiates the solution of some of the issues of qualification of murder discussed in theory and practice in order to use human organs or tissues, the results of a study of judicial practice, in which clarifications of the Supreme Court of the Russian Federation on this topic were applied.

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