scholarly journals Permissible Restrictions of Bank Secrecy for Tax Control Purposes in the Legal System of the Russian Federation

2021 ◽  
pp. 19-28
Author(s):  
Elena Vyacheslavovna Pokachalova ◽  
Elena Nikolaevna Pastushenko ◽  
Mikhail Nikolayevich Sadchikov
Keyword(s):  
Confidential Information ◽  
Reporting Standard ◽  
Automatic Data ◽  
Banking Secrecy ◽  
Bank Secrecy ◽  
Data Provision ◽  
Scientific Task ◽  
The Russian Federation ◽  
The Given ◽  
The Relationship

The article deals with the relationship between bank secrecy and tax transparency. It studies the issues of confidential information (which forms bank secrecy) being presented to tax authorities, also including the principle of providing information on request and automatic data provision within the framework of the Common Reporting Standard. The comparison of bank secrecy and tax transparency is carried out from the viewpoint of its value for the society, state, and individuals. It is noted that the expansion of bank secrecy access for tax authorities can be used not only in tax control, but also to simplify the taxpayers’ payment procedure and other benefits connected with the confidential information, or bank secrecy. The given research paper analyses the problem of broad exemptions from the banking secrecy regime in tax control. The analysis is based on the axiological approach and comparative legal research method based on the analysis of bank secrecy restrictions in the legal systems of Switzerland, Singapore and Russia. The scientific task is to determine the conditions and the necessary degree of bank secrecy restrictions in tax control.

scholarly journals ON FORECASTING THE INSURANCE MARKET IN RUSSIA AND IN THE ASTRAKHAN REGION

2018 ◽  
pp. 125-132
Author(s):  
Tatyana Vladimirovna Kotova ◽  
Ekaterina Vladimirovna Sokolova ◽  
Elena Vladimirovna Chernikina
Keyword(s):  
Russian Federation ◽  
Insurance Market ◽  
Insurance Companies ◽  
Positive Tendency ◽  
The Russian Federation ◽  
License Revocation ◽  
Relationship Of ◽  
High Degree ◽  
The Given ◽  
The Relationship

Insurance companies, being one of the most important links in the financial system of the country, make a significant contribution to the development of the national economy. Insufficient stability and a low level of dynamics of insurance development are conditioned by poor capitalization of insurance companies and absence of methodological complex, which would allow to create financial strategy with high degree of efficiency. In the Russian Federation today there are 236 insurance companies, of them 61 are in the Astrakhan region. Every year insurance companies cease their activity due to the license revocation. The study of the insurance market of the Astrakhan region and Russia using modern methods of scientific research, including mathematical models, made it possible to establish the relationship of insurance indicators with GDP and GRP. Studying the developing insurance market allowed to infer about the expediency of using the indicator “depth of the insurance market”. The forecast of this indicator until 2020 was based on the consensus forecast of the Ministry of Economic Development of the Russian Federation. Development of the insurance market and, consequently, the economy of the region and of the country is affected by many factors. The following indicators were considered as factors: dollar rate, price per gram of gold, MICEX index, central rate of the Central Bank of Russia, and the inflation rate. The constructed multifactorial regression model helped to establish the relationship between the volume of insurance premiums of voluntary insurance, the dollar exchange rate and the level of inflation. The given research algorithm can be used in various fields. The worked out forecast of the parameter of depth of insurance market in the Astrakhan region and Russia proved positive tendency in developing regional and Russian insurance market.

scholarly journals Hifdz Al-Maal dalam Regulasi Rahasia Perbankan

2020 ◽  
Vol 3 (2) ◽  
pp. 217
Author(s):  
Luqman Nurhisam ◽  
Dimas Aprilianto
Keyword(s):  
Research Method ◽  
Islamic Law ◽  
Basic Needs ◽  
Legal Problem ◽  
Confidential Information ◽  
Financial Condition ◽  
Library Research ◽  
Bank Secrecy ◽  
The Relationship ◽  
Laws And Regulations

<p class="Default"><em>Bank secrecy refer to secrets in the relationship between a bank and a customer. In accordance with Article 40 paragraph (1) of Law Number 10 Year 1998 concerning Banking, it is stated that banks are required to keep confidential information regarding their depositing customers and their deposits. The research was conducted using the library research method, which looks for normative sources of law by reviewing the laws and regulations that apply or are applied to a particular legal problem. The approach used is the statutory approach, namely the approach taken by examining laws relating to bank secrecy. The purpose of this study is to further examine how Islamic law views the regulation of bank secrecy in Indonesia. The results of this study are related to the maintenance of one of the basic needs elements, namely assets that must be protected (hifdz al-maal), so if other parties ask for an explanation of the financial condition of a customer from a bank, this is not allowed.</em></p>

scholarly journals Perspectives of Environmental Education and the Formation of Ecological Culture Among School Children

2020 ◽  
Vol 31 (1-3) ◽  
Author(s):  
Mikhail Nikolaevich Silantiev
Keyword(s):  
Environmental Education ◽  
Educational Organizations ◽  
Empirical Methods ◽  
Active Nature ◽  
The Russian Federation ◽  
Ecological Culture ◽  
Key Aspects ◽  
Democratic Transformation ◽  
The Given ◽  
The Relationship

ABSTRACT The democratic transformation in the Russian Federation is accompanied by the formation of a qualitatively new structure which is an updated civil society. This approach, of course, requires significant adjustments in the relationship between man and his environment. This study focuses on key aspects of environmental education and the formation of ecological culture among schoolchildren. It must be recognized that in most educational organizations, the solution to the problems of educating ecological culture still remains at the level of declarations. To solve the given problem, the researchers used a complex of theoretical and empirical methods. It was concluded that education makes sense as learning for life, and not for a set of “knowledge, skills.” The presence of a socially active nature in various methods of environmental education allows the researchers to steadily form an active civic position and implement the main tasks of the civic upbringing of students.

Selective statistical estimates of multi-year monthly concentrations of biogenous pollution of small rivers of the Northwest zone of the Russian Federation

2020 ◽  
pp. 9-13
Author(s):  
Sergey Kovalenko
Keyword(s):  
Statistical Processing ◽  
Point Of View ◽  
Small Rivers ◽  
Statistical Parameters ◽  
Monthly Data ◽  
Statistical Estimates ◽  
Scientific Task ◽  
The Russian Federation ◽  
Agricultural Areas

The management of surface watercourses is an urgent scientific task. The article presents the results of statistical processing of long-term monthly data of field observations of hydrological and hydrochemical parameters along the Upper Yerga small river in the Vologda region. Sampling estimates of statistical parameters are obtained, autocorrelation and correlation analyzes are performed. The limiting periods from the point of view of pollution for water receivers receiving wastewater from drained agricultural areas are identified.

Spatial socioeconomic development of cooperating regions: The Siberian Federal District case study

2020 ◽  
Vol 18 (7) ◽  
pp. 1266-1285
Author(s):  
Sn.P. Mongush
Keyword(s):  
Economic Development ◽  
Socioeconomic Development ◽  
Federal District ◽  
Conceptual Basis ◽  
Siberian Federal District ◽  
Socio Economic Development ◽  
The Russian Federation ◽  
Development Objectives ◽  
The Relationship

Subject. This article explores the various aspects of the concept of Spatial Development. Objectives. The article aims to develop a conceptual basis for the spatial socio-economic development of the collaborating regions. Methods. For the study, I used the methods of comparative and statistical analyses. Results. The article shows how cooperation between the subjects of the Russian Federation increases the potential of economically united regions. Conclusions. When preparing national strategic planning documents, it is necessary to take into account the specifics of regions, their capacity, available resources, and focus on the relationship between regions.

SECTANITY IN THE CONTEXT OF MANIFESTATIONS OF MODERN RELIGIOUS EXTREMISM

2020 ◽  
Author(s):  
Pavel Agapov ◽  
Kirill Stepkin
Keyword(s):  
Russian Federation ◽  
Religious Extremism ◽  
The Russian Federation ◽  
Relationship Of ◽  
The Relationship ◽  
Theoretical Foundations

The article considers the general theoretical foundations of the relationship of sectarianism and religious extremism in the Russian Federation. Practical examples of the role of destructive sects in modern religious extremism in the Russian Federation are given.

scholarly journals Algebras Describing Pseudocomplemented, Relatively Pseudocomplemented and Sectionally Pseudocomplemented Posets

Symmetry ◽  
2021 ◽  
Vol 13 (5) ◽  
pp. 753
Author(s):  
Ivan Chajda ◽  
Helmut Länger
Keyword(s):  
Universal Algebra ◽  
Relational Structures ◽  
Pseudocomplemented Poset ◽  
The Given ◽  
The Relationship ◽  
Congruence Properties

In order to be able to use methods of universal algebra for investigating posets, we assigned to every pseudocomplemented poset, to every relatively pseudocomplemented poset and to every sectionally pseudocomplemented poset, a certain algebra (based on a commutative directoid or on a λ-lattice) which satisfies certain identities and implications. We show that the assigned algebras fully characterize the given corresponding posets. A certain kind of symmetry can be seen in the relationship between the classes of mentioned posets and the classes of directoids and λ-lattices representing these relational structures. As we show in the paper, this relationship is fully symmetric. Our results show that the assigned algebras satisfy strong congruence properties which can be transferred back to the posets. We also mention applications of such posets in certain non-classical logics.

scholarly journals Context-Aware Neural Machine Translation for Korean Honorific Expressions

Electronics ◽  
2021 ◽  
Vol 10 (13) ◽  
pp. 1589
Author(s):  
Yongkeun Hwang ◽  
Yanghoon Kim ◽  
Kyomin Jung
Keyword(s):  
Machine Translation ◽  
Deep Neural Networks ◽  
Contextual Information ◽  
Context Aware ◽  
Neural Machine Translation ◽  
Translation Quality ◽  
Sentence Level ◽  
Proposed Model ◽  
The Given ◽  
The Relationship

Neural machine translation (NMT) is one of the text generation tasks which has achieved significant improvement with the rise of deep neural networks. However, language-specific problems such as handling the translation of honorifics received little attention. In this paper, we propose a context-aware NMT to promote translation improvements of Korean honorifics. By exploiting the information such as the relationship between speakers from the surrounding sentences, our proposed model effectively manages the use of honorific expressions. Specifically, we utilize a novel encoder architecture that can represent the contextual information of the given input sentences. Furthermore, a context-aware post-editing (CAPE) technique is adopted to refine a set of inconsistent sentence-level honorific translations. To demonstrate the efficacy of the proposed method, honorific-labeled test data is required. Thus, we also design a heuristic that labels Korean sentences to distinguish between honorific and non-honorific styles. Experimental results show that our proposed method outperforms sentence-level NMT baselines both in overall translation quality and honorific translations.

scholarly journals Efficiency of modern geoinformation technologies application at survey works designing on inland waterways of Russia

2019 ◽  
Vol 265 ◽  
pp. 02016
Author(s):  
Vladimir Karetnikov ◽  
Sergey Rudykh ◽  
Aleksandra Ivanova
Keyword(s):  
High Precision ◽  
Russian Federation ◽  
Support System ◽  
Information Technologies ◽  
Inland Waterways ◽  
Geoinformation Technologies ◽  
Modern Level ◽  
The Russian Federation ◽  
The Given ◽  
Positive Effect

Survey works on inland waterways can be contingently divided into two directions. The first ones are directed at maintaining the given dimensions of the waterway and are carried out with the use of technical fleet vessels, which includes the dredging fleet. At the same time the basis creation, the results verification and the control of the survey works implementation are carried out by the survey party. The main types of work here are surveying and trawling works, the implementation of which is carried out at the present time on the inland waterways of Russia using geo information technologies, which makes it possible to improve the quality and efficiency of their realization. Such an approach, firstly, has a positive effect on the implementation of the navigational hydrographic support system of navigators, including in the part of electronic cartography, and secondly, it allows to provide the survey works realization at the modern level. The most effective approaches and methods of modern geo information technologies application, implemented for the collection and processing of high-precision bathymetric information and positioning data to ensure the navigation safety on the inland waterways of the Russian Federation, are considered in the paper.

TELECOMMUNICATION NETWORKS AS A BASE FOR BRIDGING THE DIGITAL DIVIDE BETWEEN RUSSIAN FEDERATION REGIONS

2021 ◽  
Author(s):  
Н.А. ЧИСТОВА ◽  
А.С. БОРОДИН ◽  
А.Е. КУЧЕРЯВЫЙ
Keyword(s):  
Digital Divide ◽  
Communication Networks ◽  
Russian Federation ◽  
Educational Process ◽  
Telecommunication Networks ◽  
Gross Regional Product ◽  
Planning And Design ◽  
The Russian Federation ◽  
Regional Product ◽  
The Relationship

Статья посвящена анализу возможностей сетей связи для сокращения цифрового разрыва между регионами Российской Федерации. Основным результатом статьи является установление взаимосвязи валового регионального продукта и доли занятых в сфере информатизации и связи в общем числе занятых во всех отраслях. Результаты статьи могут быть использованы заинтересованными министерствами и ведомствами при реализации программы цифровой экономики, научными и проектными организациями при планировании и проектировании сетей связи, а также университетами в учебном процессе. The article is devoted to the analysis of the capabilities of telecommunication networks with ultralow latency to reduce the digital divide between the regions of the Russian Federation. The main result of the article is to establish the relationship between the gross regional product and the share of people employed in the field of informatization and communications in the total number of people employed in all industries. The results of the article can be used by interested ministries and departments in the implementation of the digital economy program, scientific and design organizations in the planning and design of communication networks, as well as by universities in the educational process.

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