scholarly journals Tax Control Methods for Transactions Between Mutually Dependent Persons: Advantages and Disadvantages

2018 ◽  
pp. 300-305
Keyword(s):  
Russian Federation ◽  
Information Sources ◽  
Transfer Pricing ◽  
Comprehensive Analysis ◽  
Optimal Pricing ◽  
Current Transfer ◽  
Control Methods ◽  
Basic Principles ◽  
Advantages And Disadvantages ◽  
The Russian Federation

The paper examines the methods defined by the Tax Code of the Russian Federation with regard to the tax control of transactions between interdependent persons. The authors of the paper reveal the basic principles of choosing a particular method of pricing in transactions between interdependent persons: the choice by the taxpayer of the optimal pricing method, which, with regard to all sides of the analyzed transaction, will give the most accurate and well-reasoned conclusion about the conformity of the price applied in the analyzed transaction to the market level; comprehensive analysis of the parties to the transaction taking into account the available data; general availability of information sources that allow information about comparable transactions to search for; the tax authority must justify and prove the impossibility of applying the previous transfer pricing method before proceeding to an analysis of the current transfer pricing method used in the transaction. The algorithms of application of each method, its advantages and disadvantages, as well as optimal economic situations for application of specific methods of pricing in transactions between interdependent persons are revealed. Based on the analysis carried out by the authors of the paper, a conclusion is made about the riskiness of applying methods of tax control of transactions between interdependent persons, since each method has inherent risks that can lead to a dispute between taxpayers and tax authorities.

ON THE NEED TO COLLECT, PRESERVE AND STUDY DISAPPEARED NAMES OF SETTLEMENTS

2020 ◽  
pp. 187-192
Author(s):  
S.A. Popov
Keyword(s):  
Cultural Heritage ◽  
Russian Federation ◽  
Historical Memory ◽  
Comprehensive Analysis ◽  
Local History ◽  
The Past ◽  
Cultural Systems ◽  
The Russian Federation ◽  
Time Periods ◽  
The Disappeared

The article deals with the problem of collecting, preserving and researching the disappeared names of localities in the subjects of the Russian Federation, which for centuries have become an integral part of the historical and cultural heritage of the peoples of our country. The author believes that only a comprehensive analysis of the past oikonyms in nominational, lexical-semantic, historical-cultural, historical-ethnographic, local history aspects will restore the linguistic and cultural systems of different time periods in different microareals of the Russian Federation. The author comes to the conclusion that in order to preserve the historical memory of the disappeared names of geographical objects, local researchers need the support of regional state authorities and local self-government.

INNOVATION POTENTIAL MANAGEMENT METHODS OF SMALL AND MEDIUM INNOVATIVE ENTERPRISES

2020 ◽  
Vol 2 (8) ◽  
pp. 48-57
Author(s):  
D. A. AVER’YANOV ◽  
Keyword(s):  
Economic Growth ◽  
Russian Federation ◽  
Basic Principles ◽  
Innovation Potential ◽  
The Russian Federation ◽  
Innovative Potential ◽  
Management Functions

Based on the analysis of existing approaches, basic principles and management functions, a methodology for managing the innovative potential of small and medium-sized innovative enterprises has been developed. The activation of MSIP and the management of innovative potential are important scientific tasks, the solution of which will allow the Russian Federation to achieve the necessary rates of economic growth and ensure technological independence.

scholarly journals Legal Nihilism in the Context of the Implementation of Amnesty and the Social Consequences of its use (on the Example of the Russian Federation)

2019 ◽  
Vol 8 (4) ◽  
pp. 6069-6072 ◽  
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Positive Impact ◽  
Comprehensive Analysis ◽  
Social Consequences ◽  
Dual Nature ◽  
The Social ◽  
The Russian Federation

The article deals with the peculiarities of the interaction of such legal phenomena as legal nihilism and amnesty. Based on a comprehensive analysis of these phenomena, the authors substantiate the opinion that the issue of an amnesty act can have both positive and negative social consequences, which reflect the dual nature of legal nihilism: the combination of both destructive manifestations and a positive impact on social relations.

scholarly journals Updated Strategy of the state national policy of the Russian Federation: advantages and disadvantages

2019 ◽  
pp. 10-15
Author(s):  
Тамара Заметина ◽  
Tamara Zametina
Keyword(s):  
Russian Federation ◽  
National Policy ◽  
Legal Regulation ◽  
The State ◽  
Advantages And Disadvantages ◽  
The Russian Federation

The article is devoted to the analysis of the new version of the Strategy of the state national policy. The content of this document is considered in systemic connection with the Constitution of the Russian Federation in 1993 and other acts in the field of national relations. The advantages of the new version of the Strategy, as well as gaps and shortcomings of legal regulation are identified, some proposals for its improvement are made.

Program for the development of small and medium—sized enterprises, individual entrepreneurs and self—employed in the regions of the Russian Federation in modern realities

2021 ◽  
Vol 14 (1) ◽  
pp. 142-156
Author(s):  
T. A. Shpilkina
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Support Programs ◽  
Development Projects ◽  
Enterprise Development ◽  
Integrated Development ◽  
Advantages And Disadvantages ◽  
Tax Regimes ◽  
Federal Districts ◽  
The Russian Federation

In this article, the author outlines the issues of enterprise development of small and medium–sized enterprises, individual entrepreneurs and self–employed in the regions of the Russian Federation in modern realities». The author presents the directions of development of this sector of the economy according to the national project on the development of small and medium–sized enterprises, the dependence of their development on many causes is shown, including from the development of territories, urban development projects, tax regimes, support programs, and other factors. Data on concessional loans issued to small and medium–sized businesses, including sole proprietors, are presented starting from 2019 to 2020, and the planned loan volumes for them from 2021 to 2024 by Federal Districts of the Russian Federation, law on integrated development of territories, as well as the advantages and disadvantages of the Professional income tax. The importance of the development of subjects is indicated of enterprise development of small and medium–sized enterprises, individual entrepreneurs and self–employed as a strategic task for the development of the country’s economy.

WITH REGARD TO THE QUESTION OF COMPLIANCE WITH THE PRINCIPLE OF LEGALITY IN ESTABLISHING ADMINISTRATIVE LIABILITY FOR FAILURE TO IMPLEMENT DECISIONS OF THE RUSSIAN FEDERATION’S COUNTER-TERRORISM BODIES

2021 ◽  
pp. 82-92
Author(s):  
Artem V. Rudenko ◽  
Keyword(s):  
Russian Federation ◽  
Point Of View ◽  
System Construction ◽  
Federal Law ◽  
Basic Principles ◽  
Legal Norms ◽  
The Supreme Court ◽  
The Russian Federation ◽  
Federal Laws ◽  
Principle Of Legality

The relevance of the article stems from the adoption by the constituent entities of the Russian Federation of rules on administrative liability for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Russian Federation in situations of conflict with federal law regulations, caused by adoption of the Federal Law No. 82-FZ of 18 April 2018. This contradiction calls into question the conformity of the adopted norms of the laws on administrative liability of the constituent entities of the Russian Federation with the principle of legality, as one of the basic principles of the State’s legal system construction. The purpose of the article is to develop a position on legal conduct in a situation of con-flict with the legal norms of federal legislation in establishing administrative liability by the constituent entities of the Russian Federation. The possibility of establishing administrative liability at the level of the constituent entities of the Russian Federation is enshrined in the Constitution of the Russian Federation and the Code of Administrative Offences of the Russian Federation After the adoption of the Federal Law No 82-FZ of 18 April 2018 «On Amendments to the articles 5 and 5.1 of the Federal Law «On Counteracting Terrorism» legal conflict in the regulation of these powers has arisen. These changes affected not only the regulation of the above-mentioned powers of the constituent entities of the Russian Federation, but also the system of sources of administrative liability, since Code of Administrative Offences of the Russian Federation states: administrative liability source system refers only to the Code and the laws of the constituent entities of the Russian Federation. The article contains an analysis of possible interpretations of the provisions of federal laws on the powers of the constituent entities of the Russian Federation to establish adminis-trative liability for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Federation. Possible interpretations of the term «decisions of an anti-terrorist body» are analyzed from the point of view of the goals and tasks of formation of these bodies, their powers and organizational-steam form. The study concludes that it is necessary to comply with the provisions of the Code of Administrative Offences of the Russian Federation when determining responsibility for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Russian Federation. It is recommended that the legislatures of the constituent entities of the Russian Federation refrain from adopting such norms. It is recommended that the judicial authorities should take into account the provisions of the Decision of the Plenum of the Supreme Court of the Russian Federation of 24 March 2005 No 5 « On certain issues raised by the courts in the application of the Code of Administrative Offences of the Russian Federation».

APPLICATION OF A SPECIAL TAX REGIME FOR SELFEMPLOYED CITIZENS ON THE TERRITORY OF THE RUSSIAN FEDERATION. PROFESSIONAL INCOME TAX

2021 ◽  
Vol 2 (3) ◽  
pp. 41-48
Author(s):  
V. B. DZOBELOVA ◽  
◽  
A. E. SALAMOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Statistical Data ◽  
The Self ◽  
Federal Law ◽  
Tax Base ◽  
Advantages And Disadvantages ◽  
Research Article ◽  
The Subject ◽  
The Russian Federation

The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP. The main aspects of the functioning described in the work help to assess the advantages and disadvantages of the tax for self-employed persons. The purpose of the study is to reflect the trend in the development of a special tax regime for self-employed citizens in the Russian Federation. In connection with the purpose of the study, the following tasks were solved: to reveal the essence of the “self-employed population”, to characterize the main provisions of the special tax regime of the NAP, to consider the statistics of the number of self-employed persons in the Russian Federation, to identify the specifics of the tax regime for the self-employed population. The subject of the research is the special tax regime "Tax on professional income". The object of the research is the regulatory framework, as well as statistical data submitted by individuals to the Federal Tax Service on the implementation of activities to provide services to other individuals for personal, household and (or) other needs.As part of this research article explores the concept of "self-employed" citizens and trends in the use of special tax regime for the self-employed population in Russia according to the Federal Law from 27.11.2018 No. 422 «On the experiment of establishing a special tax regime "Tax on professional income"». The positive and negative aspects of the functioning of the tax regime are identified and the dynamics of the implementation of the law is studied.

scholarly journals Development of a Conceptual Model for Diagnosis of Priority Directions of Science and Technologies

2019 ◽  
Vol 224 ◽  
pp. 06002
Author(s):  
Andey Oleynik ◽  
Andrey Gribkov ◽  
Leonid. Chervyakov ◽  
Lubomir Dimitrov
Keyword(s):  
Conceptual Model ◽  
Russian Federation ◽  
Science And Technology ◽  
Comprehensive Assessment ◽  
Key Factors ◽  
Basic Principles ◽  
Priority Areas ◽  
Forecasting Methods ◽  
The Status ◽  
The Russian Federation

This article is dedicated to the development of a conceptual model for diagnosing priority areas of science and technology of the Russian Federation. The basic principles of the formation of the model and an enlarged list of controlled indicators allow to conduct a comprehensive assessment of the status and development of priority areas of science and technology. . The description of instrumental forecasting methods and a generalized algorithm for identifying the key factors/parameters, which impede the development of the object of analysis and cause critical bottlenecks, has been presented.

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