scholarly journals PROBLEMS AND PROSPECTS FOR THE DEVELOPMENT OF TRANSPORT TAX IN THE UDMURT REPUBLIC

2021 ◽  
Vol 31 (3) ◽  
pp. 409-414
Author(s):  
I.G. Shcherbakova ◽  
G.A. Khripko
Keyword(s):  
Russian Federation ◽  
Financial Support ◽  
Direct Relationship ◽  
Absolute Amount ◽  
Tax Rates ◽  
Road Infrastructure ◽  
Udmurt Republic ◽  
The Russian Federation ◽  
Regional Budgets

The article considers the transport tax, which is established by the laws of the subjects of the Russian Federation and is a source of income for regional budgets. The funds from its payment are directed to the financial support of the tasks and functions performed by the subjects of the Russian Federation, including the development of road infrastructure. In the structure of the consolidated budget revenues of the Udmurt Republic, the share of the transport tax is less than 2%, which indicates its insignificant fiscal role. At the same time, in absolute amount, the transport tax annually exceeds 1 billion rubles, which is significant for the budget of the Udmurt Republic. A feature of this tax is the absence of a direct relationship between the amount of tax paid and the conditions of the taxpayer's business. Since January 1, 2019, transport tax rates have been increased in the Udmurt Republic, which primarily affected individuals, since their share is more than 98% of the total number of taxpayers. The analysis of the transport tax made it possible to identify a number of problems that are relevant for the Udmurt Republic, related to the mechanism of calculating and collecting transport tax in the region, as well as to develop proposals that contribute to their solution.

PROBLEMS OF THE FORMATION OF REVENUES OF REGIONAL BUDGETS IN THE RUSSIAN FEDERATION

2020 ◽  
Vol 2 (8) ◽  
pp. 83-87
Author(s):  
B. Kh. ALIYEV ◽  
Keyword(s):  
Russian Federation ◽  
Present Stage ◽  
Budget Planning ◽  
Budgetary Policy ◽  
Stage Of Development ◽  
The Russian Federation ◽  
The Republic ◽  
Regional Authorities ◽  
Regional Budgets

In the Russian Federation, the problem of budget planning becomes especially relevant when the pace of economic development slows down. The article examines the features of the formation of regional budgets, using the example of the budget of the Republic of Dagestan. The analysis of incomes to the budget is carried out. The role of regional taxes in the formation of budget revenues of the Republic of Dagestan is revealed. According to the results of the study, it can be concluded that the budgetary policy of the regions at the present stage of development of the Russian economies does not contribute to a further increase in the rates of economic growth. The article offers recommendations for improving the regional budgetary policy of the Russian Federation and increasing the responsibility of regional authorities.

Prospects of anti-corruption education of the population in the Far-East: sociological analysis

2020 ◽  
Vol 92 (3) ◽  
pp. 161-176
Author(s):  
M. N. Zinyatova ◽  
◽  
Ye.A. Kleymenov ◽  
Keyword(s):  
Russian Federation ◽  
Financial Support ◽  
Far East ◽  
Practical Interest ◽  
Sociological Analysis ◽  
Management Decisions ◽  
The Far East ◽  
Semantic Orientation ◽  
The Russian Federation

On the basis of quantitative and qualitative expert sociological surveys, the article presents a model of anti-corruption education in Russia. This model is formed by seven main elements: basis, principles, subjects, objects, methods and means, content of materials (semantic orientation), indicators of the effectiveness of anti-corruption education. Comparing the obtained sociological data characterizing these elements with the corresponding elements of the anti-corruption mechanism enshrined in the current regulatory legal acts of the Russian Federation, the authors identified a number of inconsistencies. They concern, first of all, the principles, subjects of implementation of anti-corruption education, as well as indicators for assessing its effectiveness. For example, experts suggest using non-statutory principles of financial support and standardization of materials presented in the framework of such education when conducting anti-corruption education. At the same time, for the optimization of management decisions in the field of anti-corruption education, scientific and practical interest and contradictions identified within the obtained sociological data are of interest. Such contradictions are most clearly traced in relation to the subjects and objects of anti-corruption education.

scholarly journals Fundamentals of the methods for investigating crimes related to falsification of evidence in administrative cases

2021 ◽  
pp. 177-183
Author(s):  
V. P. Popov
Keyword(s):  
Russian Federation ◽  
Financial Support ◽  
Criminal Code ◽  
Research Project ◽  
Low Level ◽  
Administrative Procedure ◽  
Fundamental Research ◽  
The Russian Federation

Despite the adoption in 2015 of the Code of Administrative Procedure of the Russian Federation, liability for falsification of evidence in administrative cases was established only in 2017. Part 1 of Article 303 of the Criminal Code of the Russian Federation, which provides for liability for falsification of evidence in administrative cases, has existed for more than three years, but the number of detected crimes is small. One of the main reasons is the low level of criminalistic assurance for the investigation of crimes of this category. This article lays the fundamentals for the development of a methods for investigating falsification of evidence in administrative cases. This study is carried out with the financial support of the Russian Foundation for Fundamental Research in the framework of the research project № 18-29-14084. 

scholarly journals Monitoring the Tools of Financial Support Available to Young Researchers in Russia

2020 ◽  
Vol 15 (3) ◽  
pp. 356-409
Author(s):  
Elena Zharova ◽  
Elizaveta Agamirova
Keyword(s):  
Human Resources ◽  
Russian Federation ◽  
Financial Support ◽  
Science And Technology ◽  
Annual Reports ◽  
Main Element ◽  
Research Development ◽  
Research Activities ◽  
The Russian Federation ◽  
Young Researchers

Introduction. Human resources potential is one of the most important tools for achieving the objectives included in the key programme documents for the development of science and technology in the Russian Federation and the main element in the research and development resources of the state. Human resources potential is fundamentally made up of researchers employed in science and technology, including young researchers. Even though in recent years the government of Russia has been paying a lot of attention to developing mechanisms to attract and support young researchers in the sciences, we are still seeing a decline in their number, including in the number of researchers aged 39 or younger. The article presents the findings of tools for monitoring the financial support available to young researchers, recipients of scholarships and grants from the president of Russia, as well as grants provided by key research foundations. Monitoring Tools. The main monitoring tool is formal logic methods such as classification, analysis, synthesis, deduction, and induction. The monitoring was conducted using the materials published on the official websites of research foundations, the annual reports of said foundations, as well as other information in the public domain. The monitoring covered 42 foundations and 8 federal regulatory acts. The subject of the study was the financial tools for supporting young researchers, specifically the grants and scholarships of the president of the Russian Federation and major research foundations such as the Russian Research Foundation, the Russian Foundation for Basic Research, the Foundation for Assistance to Small Innovative Enterprises, and the Skolkovo Foundation, as well as state-funded programmes aimed at supporting young researchers; the findings of the monitoring are summed up in consolidated tables. Results. The support system for grant recipients spans all age categories of young researchers. Meanwhile, federal programmes offer a broader range of assistance to students, postgraduate students, and young researchers than to candidates and doctors of sciences. The most common types of assistance are grants and scholarships, while prizes are not as common. Regional and industrial foundations for assisting research, development, and innovation only function in some regions of the Russian Federation. Programmes aimed at supporting research activities are offered by regional and industry foundations through their official websites and are widely varied (the most common offerings include competitions, training programmes, organisation of conferences, exhibitions, forums, as well as special prizes and grants). Conclusion. Thus, the article provides information about the existing system of grants aimed at providing support and assistance to young researchers; the article also offers some information about the conditions, amounts, and timeframe for the provision of the scholarships and grants from the President of the Russian Federation; there is also a review of the tools for assisting young researchers in the context of such recipients’ status, as well as the forms and types of assistance (including for young researchers) provided by industry and regional foundations for research, development, and innovation.

scholarly journals Regional comparisons of the accessibility and use of ICT in the regions of Russia: the possibility of using integrated indicators

2020 ◽  
Vol 17 (1) ◽  
pp. 25-34
Author(s):  
S. G. Bychkova ◽  
L. S. Parshintseva
Keyword(s):  
Information And Communication Technologies ◽  
Russian Federation ◽  
Information Society ◽  
Direct Relationship ◽  
Federal District ◽  
Communication Technologies ◽  
Statistical Research ◽  
Federal Districts ◽  
Information And Communication ◽  
The Russian Federation

The aim of the study. The aim of the study is a statistical analysis of the accessibility and the use of information and communication technologies for the population and households based on the developed integrated indices in the regional aspect.Fundamental international documents refer to the increasing role of information in all spheres of society, and indicate that the number of the poorest households with, for example, a mobile phone is higher than that with the access to clean drinking water.Thus, it can be noted that the level of accessibility and use of information and communication technologies is a priority for the development of both individual countries and the world community as a whole.Materials and methods. Methods of grouping and multidimensional classification, analysis of variation, normalizing, construction of multidimensional averages and correlation analysis, as well as tabular and graphical methods of visual representation of the results of the study were used as statistical tools for the study. Microsoft Excel was used to process the primary information.Results. Comparison of currently used indicators has revealed the need to develop and build integrated indices in four main areas of ICT research: infrastructure (physical and information), ICT accessibility (physical and price affordability), the use of ICT (by the population and households, enterprises and organizations, in the public sector), knowledge and skills (education, digital skills). In this study, the analysis was carried out according to the characteristics of the accessibility and the use of ICT for the population and households. The results of the study at the federal district level led to the conclusion that, despite the existence of a unified policy in the field of ICT development and information society at the federal level, there are significant differences in the management of this process and the level of implementation of system development measures for ICT in individual federal districts and regions. The main result of the study is the classification of regions by levels of accessibility and use of ICT. The analysis revealed a significant direct relationship between the components of ICT accessibility and its use. The ratings based on the calculated multidimensional averages allowed us to reveal the leader and lagging regions of the Russian Federation in terms of the development of ICT and information society.Conclusion. According to the results of the statistical research positions of regions of the Russian Federation on the accessibility levels and the use of information and communication technologies were determined, as well as a direct relationship between the indices of accessibility and the use of ICT was revealed as a whole in the Russian Federation, and in individual federal districts.

ASSESSMENT OF THE BUDGETARY POLICY IN THE FIELD OF EQUALIZING BUDGETARY PROVISION IN RUSSIA

2021 ◽  
Vol 2 (3) ◽  
pp. 75-82
Author(s):  
O. R. TEGETAEVA ◽  
◽  
L. V. BASIEVA ◽  
A. A. BALIKOEVA ◽  
◽  
...  
Keyword(s):  
Economic Growth ◽  
Russian Federation ◽  
Financial Resources ◽  
Budgetary Policy ◽  
Theoretical Approaches ◽  
The Russian Federation ◽  
Regional Budgets ◽  
The Impact

The article highlights theoretical approaches to defining the concepts of budgetary provision of the budgets of the constituent entities of the Russian Federation. In this regard, an analysis of changes in the levels of subsidization of regional budgets is carried out, taking into account changes in the methods of distributing subsidies to regions, an assessment is made of the impact of changes in the management of public financial resources on the economic growth of regions.

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