Specifics of determination of budgeted costs at the construction enterprise

2021 ◽  
pp. 20-26
Author(s):  
I. A. Kubrak
Keyword(s):  
Russian Federation ◽  
Cost Estimate ◽  
Construction Enterprise ◽  
The Subject ◽  
The Russian Federation ◽  
The Cost

The artcle is dedicated to the features of the budgeted costs calculation at the construction enterprise with the use of three techniques of establishment of budgeted costs (on mechanisms, on work, on materials) which are systematized in the Technique of the use of the budget prices (costs) for the construction resources, approved by the order of the Ministry of Construction, Housing and Utilities of the Russian Federation, known as the "Technique 77". The author summarizes that the cost estimate has both general elements (the rules of regulation), and depends on the object and the subject of regulation.

Economic effectiveness of cost indicators of land expertise activities

2021 ◽  
Author(s):  
E.V. Provalova ◽  
O.N. Tsapovskaya ◽  
N.V. Khvostov ◽  
Y.V. Ermoshkin ◽  
E.V. Andreeva
Keyword(s):  
Land Management ◽  
Russian Federation ◽  
Economic Benefit ◽  
Economic Effectiveness ◽  
Cost Estimate ◽  
Land Plot ◽  
Land Surveying ◽  
Forensic Institutions ◽  
The Russian Federation ◽  
The Cost

The article discusses the establishment of the actual costs of land surveying expertise in the Russian Federation nowadays. The standard indicators of the cost in a typical land management examination for state forensic institutions of the Russian Federation were determined in this paper. The actual calculation of the cost estimate for the land management examination was made here as well by example of the division of a land plot for land share allocation in accordance with the title documents of the owner. The potential economic benefit of expert institutions (commercial allowance of organizations) was calculated in this paper as well.

scholarly journals Determination of the baseline value of the target of the national project «Science» related to the publication activity of the Russian Federation in priority areas

2019 ◽  
Vol 5 (2) ◽  
pp. 101-113 ◽  
Author(s):  
V. I. Starodubov ◽  
F. A. Kurakov
Keyword(s):  
Russian Federation ◽  
Web Of Science ◽  
Technological Development ◽  
Subject Area ◽  
Priority Areas ◽  
The Subject ◽  
The Russian Federation ◽  
Number Of Publications ◽  
Scientific And Technological Development

One of the seven target indicators of the National Science Project (NSP) is “The place of the Russian Federation by share in the total number of articles in the areas defined by the priorities of scientific and technological development in publications indexed in international databases”. The purpose of this study was to assess the basic value of this indicator for disciplines related to priority areas, according to the Strategy of scientific and technological development of the Russian Federation. The volumes of publication flows of the Russian Federation in 112 disciplines are compared with a similar indicator of countries ranked fifth in the number of publications in the subject area under consideration, indexed in the Web of Science Core Collection (WoS CC). A 5–10 fold lag of the Russian Federation was recorded for the most part of the priority areas identified by the passport of the NSP.

scholarly journals Tax monitoring as a method of digitalization of tax administration in the Russian Federation

2020 ◽  
pp. 18-39
Author(s):  
Elena Vladimirovna Berezina ◽  
Anna Sergeevna Balandina ◽  
Ol'ga Svyatoslavovna Belomyttseva
Keyword(s):  
Russian Federation ◽  
Historical Analysis ◽  
Tax Administration ◽  
The Status ◽  
The Subject ◽  
The Russian Federation ◽  
The Moment ◽  
Definition Of ◽  
Taxation System

This article presents a historical overview of the emergence of tax monitoring in the Russian Federation, as well as the analysis of its peculiarities within the context of trends of global taxation practice. Modern nations apply new approaches to tax administration, but commonly emerging and practically established ideas do not receive due scientific research. The object of this research is the process of digitalization of tax administration based on Russian and foreign experience. The subject of this research is the theoretical aspects of tax monitoring, as well as historical analysis of the emergence of a new format of interaction between tax administration and taxpayers in Russia and global practice. The goal of this work is to determine the role and importance of tax monitoring within taxation system of the Russian Federation, as well definition of tax monitoring as the means of digitalization of tax administration. The scientific novelty of this work consists in the comprehensive research of implementation of tax monitoring from the moment of its emergence in the global practice of taxation and determination of its essential features, which allowed concluding on incorrectness of legislator’s definition of tax monitoring as a form of tax control, and call for legislative definition of the concept of “tax administration”, as well as amending the Taxation Code of the Russian Federation for clarification of the status of taxpayers, who transitioned to the digital model of tax administration. The results of this research can be used in development of amendments to the legislation and criteria for assessing efficiency of tax monitoring.

scholarly journals Public discourse on draft laws of the constituent entities of the Russian Federation

2021 ◽  
pp. 1-13
Author(s):  
Ekaterina Aleksandrovna Anisimova
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Direct Democracy ◽  
Public Discourse ◽  
Theory And Practice ◽  
Russian Regions ◽  
The Public ◽  
The Subject ◽  
The Russian Federation

The subject of this research is the theory and practice of one of the forms of direct democracy – public discourse of draft laws of the constituent entities of the Russian Federation. The object of this research is the public relations associated with regulation of the institution of public discourse on draft laws in the Russian regions, as well as citizens’ participation therein. The author meticulously examines such aspects of the topic as the adoption by the Russian regions of laws and other normative acts on public discourse, flaws in the federal regulation of the question; provides an overview of the practice of public debates in a number of Russian regions; analyzes the causes for the low effectiveness of this institution. Special attention is given to the results of sociological survey conducted on the subject matter. The main conclusions of this research consists in determination of flaws in the existing regulation of the democratic institution of public discourse on draft laws, identification of causes of inactivity of the Russian citizens with regards to public discourse on the normative legal acts. The author’s special contribution consists in the analysis of practice of conducting public discourse in the regions of the Russian Federation, as well as in the attempt to assess the prospects for the development of this legal institution in in the Russian regions. The scientific novelty lies in outlining the problems of regulation and practice that currently arise in the constituent entities of the Russian Federation in the context of public discourse on draft laws, as well as in the specific measures on elimination of these problems proposed by the author.

scholarly journals Administrative legal mechanism for exercising the right of citizens to appeal to the government bodies in the Ural Federal District: the peculiarities of legal regulation

2021 ◽  
pp. 32-46
Author(s):  
Stanislav Vladimirovich Kalashnikov
Keyword(s):  
Russian Federation ◽  
Federal District ◽  
Legal Regulation ◽  
The Subject ◽  
The Russian Federation ◽  
The Government ◽  
The Right ◽  
Legal Mechanism

The subject of this this research is the normative legal and legal acts of the government bodies of the constituent entities of the Russian Federation included into the Ural Federal District (Kurgan, Sverdlovsk, Tyumen, Chelyabinsk regions, Khanty-Mansi Autonomous Okrug, Ugra and Yamalo-Nenets Autonomous Okrug) that regulate the administrative legal mechanism for exercising the right of citizens to appeal to the government bodies in the indicated regions. Special  attention is given to the importance and need for legal regulation of the issues associated with arranging additional guarantees and exercising the right of citizens to appeal to government bodies, particularly on the level of the constituent entities of the Russian Federation included into the Ural Federal District. Based on the comprehensive analysis of the aforementioned normative legal act and legal acts, the author reveals the peculiarities of legal regulation of the administrative legal mechanism for exercising the right of citizens to appeal to government bodies in the constituent entities of the Russian Federation included into the Ural Federal District, the limits of norm-setting authorities of the listed regions of the Russian Federation, specificities of securing additional guarantees of the rights of citizens to appeal to government bodies in the corresponding regional laws, approaches towards consolidation of the categorical and conceptual apparatus, determination of parties to legal relations in the area of exercising the right of citizens to appeal to government bodies, the role of normative legal and legal acts of the constituent entities of the Russian Federation included into the Ural Federal District within the mechanism of exercising the right of citizens to appeal to government bodies. The conclusion is formulated on the prospect of the approaches of certain constituent entities of the Russian Federation towards legal regulation of the mechanism for exercising the right of citizens to appeal government. The author also makes recommendation for its improvement.

Legal framework of interaction between government authorities and civil society (on the example of Saint Petersburg)

2020 ◽  
pp. 42-48
Author(s):  
Violetta Sergeevna Neznanova
Keyword(s):  
Civil Society ◽  
Nonprofit Organizations ◽  
Russian Federation ◽  
Effective Interaction ◽  
Legal Framework ◽  
Saint Petersburg ◽  
The Subject ◽  
The Russian Federation ◽  
The Government

The subject of this article is the process of interaction between the government and civil society. The goal is to prove that a promising legal framework for the development of dialogue between the government and civil society exists not only in Russia overall, but in separate regions as well. The author achieves the set goal by analyzing the evolution of civil society in Russia and understanding peculiarities of the process of interaction between the government and civil society in Saint Petersburg. The article leans on the data provided by the center “Strategy”, Civic Chamber of the Russian Federation, Civic Chamber of Saint Petersburg , “Center for the Development of Nonprofit Organizations”, etc. The scientific novelty consists in determination of peculiarities influencing the process of interaction between the government and civil society in Saint Petersburg. The main conclusion lies in the statement that Saint Petersburg has a decent legal and social framework for further advancement of interaction between the government and civil society: presence of normative legal base for regulating such interaction; presence of a relatively large number of registered nonprofit organizations in Saint Petersburg; active work of a number of nonprofit organizations reflected in mass media; existence of community boards on the territory of Saint Petersburg. Overall, Saint Petersburg offers all conditions for effective interaction between the government and civil society.

The Theft of Cargo of Railway Rolling Stock: Issues of Criminal Characterization and Investigation

2019 ◽  
pp. 25-30
Author(s):  
Denis Grishin ◽  
Mariya Vilacheva ◽  
Irina Soshnikova
Keyword(s):  
Russian Federation ◽  
Rail Transport ◽  
Rolling Stock ◽  
Legal Literature ◽  
The Subject ◽  
The Russian Federation ◽  
Definition Of ◽  
Railway Rolling Stock

In the academic and educational criminal and legal literature, special attention is paid to crimes committed on rail transport. The statistics provided by the official website of the Prosecutor General’s Office of the Russian Federation confirms that the majority of these crimes are thefts. In the study, the issues of characterization of these crimes are analyzed, as well as their elements. Particular attention is paid to the subject of the crime: in most crimes it is special, and this also affects the characterization of such theft. Given the variability of approaches to qualifying of thefts, the authors propose their own definition of such theft. The methods of investigation of the above-mentioned thefts are examined. The authors cite various investigative situations arising on different stages of investigation and note that the characterization of theft of cargo of railway rolling stock, as well as determination of the range of people potentially involved in the crime, depends on where, when and how it was committed, what are the amount and the value of the property stolen, and whether the crimes are multiple.

scholarly journals Analysis of taxation of the controlled foreign corporations owned by tax residents of the Russian Federation

2021 ◽  
pp. 50-60
Author(s):  
Elena Sergeevna Tsepilova ◽  
Georgii Pavlovich Chamurliev
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Open Data ◽  
International Taxation ◽  
Fixed Income ◽  
The Subject ◽  
The Russian Federation ◽  
Foreign Corporations ◽  
Tax Regulation

The subject of this article is the analysis of aggregated tax indicators of the activity of controlled foreign corporations: the amount of tax payable; the number of controlled foreign corporations; the number of taxpayers who control them. The author analyzes tax indicators of the activity of controlled foreign corporations owned by tax residents of the Russian Federation on corporate income tax and personal income tax; as well as examines potential proceeds from tax imposed on personal fixed income, which will be applicable for 2020. Research methodology is based on the key provisions of international taxation; tax analysis is conducted according to the open data from the reports of the Federal Tax Service for the period from 2015 to 2019 in the federal and regional context with application of analytical, comparative and statistical methods. The scientific novelty consists in interpretation of results acquired from the analysis of tax indicators of the activity of controlled foreign corporations, which allowed spotting trends in their dynamics for determination of feasible variants of tax regulation of such companies. The conclusion is made that the number of taxpayers who control such corporations has grown, but the taxes assessed on the profit of CFC has decreased. The spotted trends in the dynamics of tax indicators of the activity of CFC owned by tax residents of the Russian Federation demonstrate the promising trend of their tax regulation is not as a punitive fiscal function, but rather stimulating, which implies introduction into the Russian tax field of more corporations owned by tax residents of the Russian Federation that are located in the offshore and transit jurisdictions.

scholarly journals To the question on the effectiveness of individual investment accounts in the Russian Federation

2020 ◽  
pp. 47-60
Author(s):  
Olga Svyatoslavovna Belomyttseva
Keyword(s):  
Russian Federation ◽  
Statistical Data ◽  
The United States ◽  
The State ◽  
Future Research ◽  
Foreign Countries ◽  
Corporate Securities ◽  
The Subject ◽  
The Russian Federation ◽  
The Cost

  The subject of this research is the effectiveness of individual investment accounts in the Russian Federation. The author analyzes the quarterly statistical data that reflect the dynamics funds of the citizens on individual investment accounts for the period from 2015 to 2019. The data on investments of the citizens in equities and corporate bonds is outlined. The advances the three hypotheses: that it is possible to establish the cost of attracting citizens' investments in equities through individual investment accounts from the perspective of the state; that B-type accounts are unpopular/ineffective; that it is necessary to reform the system of individual investment accounts. It is noted that unlike foreign countries, especially the United States, there is no research on the effectiveness of individual investment accounts in the Russian Federation. The author formulates the possible microeconomic and macroeconomic effects from implementation of individual investment accounts, including the increase in citizens ' savings and tax revenues, reduction of national debt, etc. The options for assessing the effectiveness of individual investment accounts are described. Calculation was conducted on the cost for attracting citizens’ savings within the framework of individual investment accounts from the perspective of the state based on the results of 2015-2018. Ineffectiveness of the B-type accounts and its causes are underlined. The flaws of individual investment accounts in the Russian Federation are identified. It is suggested to use individual investment accounts namely for stimulating citizens to invest in corporate securities, excluding the state and municipal securities from investment mechanisms in the context of individual investment accounts. The directions for future research are formulated.  

scholarly journals Novelties in the Constitution of the Russian Federation in the area of corruption prevention

2020 ◽  
pp. 1-9
Author(s):  
Ol'ga Sergeevna Sokolova
Keyword(s):  
Russian Federation ◽  
Constitutional Court ◽  
Legal Analysis ◽  
Public Authorities ◽  
Municipal Law ◽  
The Subject ◽  
The Russian Federation ◽  
Russian Law ◽  
Corruption Prevention

The subject of this article is the novelties in the Constitution of the Russian Federation, which impose laminations on persons, who fill public and municipal positions. The author applied the method of comparative legal analysis of the norms of Russian law that regulate imposition of anti-corruption restrictions in activity of the federal government branches, public authorities, and local self-governing bodies. Comparative analysis is conducted on the restrictions introduced in new revision of the Constitution of the Russian Federation and the corresponding norms in federal legislation. The author examines the norms of constitutional, administrative and municipal law in the area of corruption prevention, particularly in the context of federative relations that established for regulation of public and municipal service, as well activity of the persons who fill public and municipal positions. The opinions of scientific community on the topic are presented. The article gives assessment to compliance of novelties of the Constitution of the Russian Federation on corruption prevention with the National Anti-Corruption Strategy, and legal positions of the Constitutional Court of the Russian Federation. The scientific novelty consists in determination of the conflicts of norms of constitutional, administrative and municipal law that impose anti-corruption restrictions, and assessment of their legal consequences.

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