scholarly journals FACTORING AS THE FORM OF TRGOVLY FINANCING: ANALYSIS OF RUSSIAN AND FOREIGN EXPERIENCE

Author(s):  
A. A. Bayrachnaya ◽  
M. A. Bayrachnaya

The article analyzes the peculiarities of factoring application in Russia and in foreign countries. In Russia factoring only recently began to develop actively and enjoy popularity among the organizations carrying out the activity in trade. With regard to foreign experience, the use of factoring is growing rapidly in Western Europe, USA and Asia. Also in this paper the dynamics of factoring services in Russia for the period of 2010-2017 is analyzed. Studies show a decrease in factoring services, due to the fall in consumer demand, which forced companies to reduce production volumes, which led to a decrease in trade turnover. On the basis of comparative analysis of Russian and foreign experience the main problems of factoring application in trade in Russian conditions are revealed: imperfection of regulatory framework, instability of Russian economy, unfavorable financial and investment situation in the markets of financial products. Despite the problems and shortcomings of this financial instrument, it has prospects for development, which are associated with the stabilization of external economic factors, the exchange rate and increasing the resource availability of financial institutions.

Author(s):  
Palvanov Izzat Turaevich ◽  

This article is aimed at covering foreign experience in the introduction of probation and testing institutions as an alternative in the criminal punishment system, and at the same time to investigate the theoretical issues of this criminal legal relationship. In his research, the author emphasized mainly the issues of the use of probation and probation as an alternative instead of the prison sentence, and gave a comparative analysis of the practice of the Republic of Uzbekistan and foreign countries in this field and substantiated conclusions and significant proposals.


2021 ◽  
pp. 106-110
Author(s):  
L. M. Rubaeva ◽  
A. A. Datieva

The article considers the issue of achieving the most stable socio-economic situation in the countries of Western Europe. The paper highlights socio-economic factors that characterize states with a developed economic system. The authors make a comparative analysis of the macroeconomic indicators of countries with a developed socio-economic situation: Germany, France and the United Kingdom. The study notes the relationship between the sectors of the economy that have allowed developed countries to achieve the greatest results at present time. Based on the study, the authors identify the main provisions that stimulate the economic and social development of the considered states.


2019 ◽  
Vol 4 (5) ◽  
pp. 145
Author(s):  
Lesia Leshanych ◽  
Iryna Miahkykh ◽  
Mariana Shkoda

The aim of the article is to study the problems of reforming the system of financing higher education in conditions of compliance with world quality standards of education. Besides, another aim of the article is also to substantiate of the perspectives of their use in Ukraine, on the basis of analysis of the main foreign models of higher education institutions financing. The subject of the study is the financing model of institutions of higher education in foreign countries. Methodology. The research is based on a comparative analysis of funding systems for higher education institutions in Ukraine and in foreign countries. The advantages and disadvantages of different systems of the financial provision of higher education are determined based on the analysis of the peculiarities of financing higher education institutions in Germany, USA, UK, Sweden, Norway, and Australia and in some other countries. On the basis of a comparative legal research of certain provisions of Ukrainian legislation, the possibilities and limits of the application of positive foreign experience in this field are defined. The results of the study showed that the financing of higher education at the expense of state funds should be directed only to the needs of the state. And the state, in its turn, should provide graduates with jobs that will help reduce unemployment among them. Currently, there is a partial improvement of diversification of funding sources in Ukraine. We mean that the provision of the status of a non-profit organization will give the first impetus to the formation of contract relations between higher education institutions and private organizations and will improve their financial position. The implementation of the foreign experience will make financing more transparent and will give an opportunity to distribute it according to the quality criteria of providing educational services. Practical impact. Experience of the developed economies and the analysis of the existing condition of financing of educational institutions of Ukraine allow defining the priority directions of improvement of a system of financing of the higher education. As the budget of Ukraine is not able to compensate all needs for financial resources of higher educational institutions, it is necessary to encourage private investments into education, training, and high technologies more actively. Besides, conducting researches, the international consultations, modelling and discussion of the schematic diagram and funding mechanism for the higher education in Ukraine is also expedient. Correlation/originality. Conducting a comparative analysis of financing models of higher education institutions in Ukraine and foreign countries is the basis for developing the most promising directions for the development of domestic legislation in this field.


Author(s):  
Elena Aleksandrova

The goal of research is to develop recommendations for improving the mechanism of income taxation in Russia, taking into account the best foreign practices.The framework of studies was the monographic method and the method of comparative analysis of statistics and legislative documents of the financial authorities of Russia and leading foreign countries, as well as methods of modeling and generalization of the results.The necessity of strengthening the social function of income taxation is substantiated. A comparative analysis of modern taxation of personal income in Russia and abroad is carried out. As a result of the research, it was revealed that the main share of this tax is provided by taxing the incomes of the poorest segments of the population, which contradicts the principles of fair taxation.To improve the mechanism of taxation of incomes of Russian citizens, the experience of leading foreign countries in the application of a progressive scale, family taxation, the establishment of a tax-free minimum (allowance) and tax deductions was used. Particular attention is paid to introducing a tax-free minimum into the mechanism for applying standard deductions taking into account the cost of living. 


2019 ◽  
Vol 10 (4) ◽  
pp. 1046
Author(s):  
Olga Nicolaevna BYKOVA ◽  
Andrey Petrovich GARNOV ◽  
Dmitry Evgenievich MORKOVKIN ◽  
Pavel Victorovich STROEV ◽  
Lyudmila Gennadievna RUDENKO ◽  
...  

The objective of the research is to study Russian and foreign experience in managing intellectual property in the authorized capital, as well as to develop ways to improve the approaches to the capitalization of an enterprise’s intellectual property. Methods: The role and quantity of the results of intellectual activity as a company's competitive advantage are increasing in the modern world. Intellectual capital is the main resource for a company. In Russian practice, there is a lack of awareness about the proper maintenance of accounting and effective management of intellectual property. Therefore, the authors, first, conducted a comparative analysis of Russian and foreign practices and identified the ways and areas for improvement. Second, the authors considered the specifics of creating an intellectual property management system at an enterprise. Third, they developed the methods for adapting foreign experience to the Russian economy. Fourth, the prospects for accounting the intellectual property items in the authorized capital of enterprises were considered. Recommendations were made for accounting and tax accounting. In cases when intangible assets are included in the turnover, an acceptable cost should be guaranteed, and the maximum value should be set for the commercialization of intellectual property. Second, special attention should be paid to the development of recommendations aimed at improving the results of the use of intellectual property and intellectual rights, which will lead to an increase in productivity and speed of work. The study results will allow improving the financial condition of a company through the capitalization of an organization’s intellectual property from the perspective of foreign experience. The proposed methods will help organizations to improve their financial condition through the capitalization of their intellectual property items.


2021 ◽  
pp. 109-116
Author(s):  
D. A. Kurapov ◽  
A. A. Konusova ◽  
E. A. Khalimon

The COVID-19 epidemic has become a serious challenge for the economies of all countries of the world. The consequences of the fight against the spread of the virus have led to serious complications in the Russian economy. This article analyses the measures taken by the federal and regional governments aimed at curbing the spread of the pandemic, as well as supporting the economy of Russia and its subjects. The paper presents foreign experience on the measures taken and a comparative analysis between the countries. In addition, the authors study the influence of government decisions and their effectiveness on the basis of scientific articles, estimates and statistics published in the mass media, forecasts of the Ministry of Economic Development of the Russian Federation, reports of the Federal State Statistic Service. 


Author(s):  
А. Чапаргина ◽  
A. Chapargina ◽  
А. Гасникова ◽  
A. Gasnikova

Today both in foreign countries and in Russia, public-private partnership (PPP) is seen as an important mechanism for solving public significant economic and social problems. The main purpose of PPP is to achieve synergies by the sharing of resources and knowledge, risk allocation, and integrating efforts to meet the needs of all participants of a PPP project. The article considers the history of the PPP and its different determinations. The authors present an organizational model of PPP, reflecting the main issues of organization and possible effects from using this mechanism. The analysis of foreign experience of using PPPs is conducted by the example of two economically developed European countries — Great Britain and Germany; some aspects of the foreign experience can be used in Russia. The choice of these countries for comparative analysis with Russian practice of using PPP is clearly substantiated in the article. Trends, features and directions of development of this type of legal relations between the state and business in terms of Russian reality are revealed. The main problems related to using this mechanism in the Russian Federation and its subjects are generalized. The measures allowing expanding using public-private partnership for effectively solving public significant problems are presented.


2004 ◽  
pp. 95-111
Author(s):  
T. Zolotoukhina

The problem of interaction between Russian currency appreciation and positive dynamics of macroeconomic indicators is studied. Main economic factors of ruble appreciation are analyzed. Consequences of the Russian Central Bank's policy directed to oppose ruble appreciation and problems in financial area due to the increase of money supply through the exchange market are considered. Influence of exchange rate appreciation on economic growth, inflation, export, import, capital flows are discussed. It is concluded that Russian ruble appreciation stimulates an increase in efficiency of the Russian economy.


2004 ◽  
pp. 4-27 ◽  
Author(s):  
V. Lisin

The problem of interaction between Russian currency appreciation and positive dynamics of macroeconomic indicators is studied. Main economic factors of ruble appreciation are analyzed. Consequences of the Russian Central Bank's policy directed to oppose ruble appreciation and problems in financial area due to the increase of money supply through the exchange market are considered. Influence of exchange rate appreciation on economic growth, inflation, export, import, capital flows are discussed. It is concluded that Russian ruble appreciation stimulates an increase in efficiency of the Russian economy.


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