Principles of Tax Competition in the Field of Budget Revenue Administration: Concept, Types and Methodology

2021 ◽  
pp. 50-60
Author(s):  
S. N. Belova
Keyword(s):  
Russian Federation ◽  
Tax Competition ◽  
Factors Influencing ◽  
The Russian Federation ◽  
Revenue Administration ◽  
Budget Revenue ◽  
Budget System

The article examines the institute of principles of tax competition in the administration of budget revenues of the budget system of the Russian Federation. The article considers the issues of the essence of the term “principles of tax competition in the field of budget revenue administration”, its content, and the correlation of the existing principles in the legislation of the Russian Federation: the BC of the Russian Federation, the Tax Code of the Russian Federation, on competition in the Russian Federation. Based on the analysis of the definitions available in science and legislation of the Russian Federation, the author proposes the concept of the term “principles of tax competition in the administration of budget revenues” and their division into two groups: general (general legal) and special (industry). Based on the proposed principles, the factors influencing tax competition in the administration of budget revenues of the budget system of the Russian Federation are identified.

Tax competition in the administration of budget revenues as a factor in stimulating economic rivalry between business entities

2021 ◽  
pp. 36-43 ◽  
Author(s):  
S. N. Belova
Keyword(s):  
Russian Federation ◽  
Financial Management ◽  
Tax Competition ◽  
Digital Technologies ◽  
Economic Competition ◽  
The Russian Federation ◽  
Business Entities ◽  
Revenue Administration ◽  
Budget Revenue

The article examines the Institute of tax competition in the field of administration of budget revenues of the budget system of the Russian Federation. The issues of the essence, types and main goals of tax competition in the field of administration of tax and non-tax revenues at the regional level are considered. According to the author, the main goal of maintaining tax competition in the field of budget revenue administration is to improve the quality of financial management in the subjects of the Russian Federation, including in the provision of public services using digital technologies. An additional goal of tax competition should be to stimulate economic competition among economic entities and develop competition in General.

Budgetary Regulation in the Context of Preventing the Consequences of the Spread of a New Coronavirus Infection in the Russian Federation

Lex Russica ◽  
2021 ◽  
Vol 74 (2) ◽  
pp. 64-79
Author(s):  
R. V. Tkachenko
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
The State ◽  
Russian Society ◽  
Coronavirus Infection ◽  
The Russian Federation ◽  
Legal Forms ◽  
The Impact ◽  
Budget System

The paper is devoted to the examination of issues related to the increasing importance of budgetary regulation for the proper functioning of a modern innovative society. The key role of the budgetary regulation in the financial process of the State is particularly acute in the context of systemic crises that include socio-economic consequences caused by the spread of a new coronavirus infection (COVID-19) in Russia. In the course of the study, the features of changes in the state financial policy caused by the above-mentioned crisis phenomena are highlighted. The paper describes various approaches to the interpretation of the budgetary regulation as a category of financial law, explores various types and legal forms of methods of the budgetary regulation, analyses mechanisms and the impact of the State on the budget system through the existing legal structure of the budgetary regulation. It is determined that the rules of financial law governing the whole complex of public relations concerning the distribution and redistribution of the national product between the levels of the budget system of the Russian Federation constitute the institution of financial law, namely: the budgetary regulation. The author concludes that the approach based on the concentration of basic powers in the financial field at the federal level significantly slows down the dynamics of development of economic activity in the majority of regions of Russia, while the need for breakthrough innovative development of Russian society determinates the expansion of long-term tax sources of income for regional budgets. In this regard, it is proposed to consolidate additional regulation for revenues gained by regional and local budgets in the form of targeted deductions from federal taxes on a long-term basis.

Budget system of the Russian Federation

2021 ◽  
Author(s):  
Fatima Ninalalova
Keyword(s):  
Public Finance ◽  
Russian Federation ◽  
Federal State ◽  
Financial Control ◽  
Budget Process ◽  
Educational Standards ◽  
Composition And Structure ◽  
The Russian Federation ◽  
State Educational ◽  
Budget System

The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.

scholarly journals Financial Control over the Implementation of the “Megasience” Class Scientific Projects: Current State and Prospects of Improvement

2021 ◽  
Vol 16 (4) ◽  
pp. 39-46
Author(s):  
O. V. Boltinova
Keyword(s):  
Research And Development ◽  
Russian Federation ◽  
The State ◽  
Financial Control ◽  
Federal Programs ◽  
Current State ◽  
The Russian Federation ◽  
The Creation ◽  
Innovative Economy ◽  
Budget System

The paper is devoted to financial control exercised over the implementation of “megasience” class scientific projects. In order to create an innovative economy, the State continues to develop research and development, in particular the creation of unique projects of the “megasience” class. Funding for such studies is usually carried out from budgets of various levels of the Russian Federation’s budgetary system as part of priority national projects or federal programs. Therefore, state financial control over the effective and targeted use of funds of the budgets of the budget system of the Russian Federation gains importance. The paper discusses the current conditions of state financial control over the implementation of scientific projects of the “megasience” class, defines the list of subjects possessing the powers of both internal and external state financial control, highlights their differences and characteristics. The author carries out the analysis of monitoring as one of the activities of the Accounts Chamber of the Russian Federation, where emphasis is made on budgetary monitoring. The paper analyzes problems and shortcomings in the implementation of state financial control over the scientific projects. It also describes the features of the current state of state financial control and highlights tendencies of its development and improvement.

scholarly journals Informality and Corruption Perceptions in Russia’s Regions: Exploring the Effects of Gubernatorial Turnover in Patronal Regimes

2018 ◽  
Vol 3 (2) ◽  
pp. 216-238
Author(s):  
Gulnaz Sharafutdinova
Keyword(s):  
Russian Federation ◽  
Institutional Environment ◽  
Political Instability ◽  
Russian Regions ◽  
Political Uncertainty ◽  
Factors Influencing ◽  
The Russian Federation ◽  
Informal Rules

This study uses the 2011 BEEPS survey for the Russian Federation to study factors influencing corruption perceptions in Russian regions. Specifically, the analysis relies on Henry Hale’s theory of patronal presidentialism to explore the effects of the institutional environment and, particularly, of regional political uncertainty, on the perceptions of economic actors embedded in it. The analysis reveals that political instability – when measured by the recent political turnover in the region and the presence of regional inter-elite conflicts – works to increase corruption perceptions among economic actors. These findings support earlier literature on the importance of informal rules and ‘insider entrepreneurship’ in Russia.

Legal Structure of Budget Immunity: Theoretic and Legal Analysis

2015 ◽  
Vol 3 (5) ◽  
pp. 0-0
Author(s):  
Наталья Поветкина ◽  
Natalya Povetkina
Keyword(s):  
Russian Federation ◽  
The State ◽  
Legal Analysis ◽  
Legal Regime ◽  
Legal Structure ◽  
Original Definition ◽  
The Russian Federation ◽  
Financial Obligations ◽  
Definition Of ◽  
Budget System

The article presents theoretical and legal analysis of the concept of “immunity of the budget”. The article notes the role and importance of immunity of the budget as special legal structure to ensure compliance by the state with all assumed financial obligations, fulfilled at the expense of the budgets of the RF budget system. Diversity and ambiguousness of understanding the category of immunity in science are pointed out. Various concepts of immunity both in general legal and industry-specific format are analyzed. The author concludes that, despite the fact that the immunity of the budget does not possess all the attributes of legal immunities, it can be referred to as such, but with specific features. The article defines the purpose, functions and characteristics of the budget immunity. The author provides an original definition of the “immunity of budget” concept as a legal regime that does not permit mandatory recovery proceedings at the expense of budgets from the budgetary system of the Russian Federation.

scholarly journals STUDY OF RETURN MIGRATION PROCESSES IN THE BORDER REGIONS OF THE RUSSIAN FEDERATION

2020 ◽  
Vol 4 (1) ◽  
pp. 40-48
Author(s):  
Ekaterina V. Shakhova ◽  
Daria K. Shcheglova
Keyword(s):  
Russian Federation ◽  
Return Migration ◽  
Modern World ◽  
Return Migrants ◽  
Border Regions ◽  
Factors Influencing ◽  
The Russian Federation ◽  
Regions Of Russia

In the modern world, the study of return migration is quite relevant and requires detailed study. However, it is characterized by some difficulties related to methodology, statistical accounting of return migrants and others. In this regard, many aspects of return migration remain incompletely investigated and require additional attention from scientists. This article reviews the results of studies, the conclusions of scientific articles describing the specifics of return migration in the Russian Federation, the motives for the return of compatriots, and the factors influencing the process of return migration. It also presents some of the results of a sociological survey (2020-2021, n=2540), which was aimed at studying return migration in the border regions of Russia.

scholarly journals Personnel Aspect in Ensuring the Judicial Activity Organization: Problems and Prospects

2021 ◽  
Vol 16 (10) ◽  
pp. 144-152
Author(s):  
D. I. Shtefan
Keyword(s):  
Russian Federation ◽  
Statistical Data ◽  
Executive Branch ◽  
Judicial System ◽  
Tax Legislation ◽  
The Russian Federation ◽  
The Impact ◽  
Budget Revenue ◽  
Activity Organization

The reform of the judicial system of the Russian Federation has been going on for over 20 years. Every year the country faces new economic realities and is forced to respond to emerging difficulties. The paper focuses on the insufficient level of remuneration of employees of the court apparatus (court officials), analyzes the causes of this problem, and provides a calculation based on open statistical data. The author puts forward proposals for finding additional sources of budget revenue, focuses on the problems of functioning of the institution of state fees and ways to eliminate them. As a way to solve the problem, a draft of amendments to tax legislation has been developed. The proposed initiative can be used as a compensatory argument for additional financing of the Russian judicial system. Raising the minimum and maximum thresholds for state duties is an inevitable reform due to the growing burden on the judicial system and the impact of inflationary processes. The judicial community should draw the attention of the executive branch of government to problems and possible ways of solving them.

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