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Research of the methodology for tax allocation between budget levels, based on weight indices

Chesnokova L.A. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( chesnokova-1985@list.ru )

Journal: Finance and credit, #47, 2015

Importance A multilevel budgetary system requires special attention to tax revenues allocation between budget levels to observe the budgetary principles and equalize the opportunities of regions. Currently, all taxes in the Russian Federation are distributed based on standard criteria having no economic underpinning.
     Objectives I developed a system of indicators for certain taxes, including corporate tax, and offer an algorithm of their use to differentiate tax revenues. The main objective is to check the algorithm, using statistical methods.
     Methods I employ mathematical and statistical methods in the research. I determine the percentage ratio of tax payments to federal and regional budgets under the weighted coefficient theory.
     Results The research covers 83 subjects of the Russian Federation. They are divided by groups according to the size of anticipated tax payments. I illustrate the results on a randomly chosen subject of the Russian Federation, namely, the Belgorod oblast.
     Conclusions and Relevance The after-test analysis showed a high productivity and low probability of error of the offered algorithm. The success of the analysis suggests that it is possible to further improve the algorithm of tax allocation according to weighted coefficients. It means that it is possible to provide a mathematical justification of all distribution processes in the budgetary system. The improved and reasoned algorithm can be used by government authorities for tax revenues distribution.


The factor modeling of revenues from income tax to the regional budget

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( sitnicof@mail.ru )

Malyshev S.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( malishev@unn.mail.ru )

Chesnokova L.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( chesnokova-1985@list.ru )

Journal: Finance and credit, #45, 2016

Subject The article addresses revenues from income tax to the regional budget, and analyzes a possibility of using the factor models to forecast the revenues from this tax.
Objectives The purpose of the study is to establish a connection between socio-economic indexes of territorial entities and the volume of revenues per one specific entity.
Methods We selected significant factors and built one- and two-factor mathematical models of revenues from income tax. On the case of the Nizhny Novgorod oblast, we analyzed data provided by the Federal Tax Service and the Federal State Statistics Service of the Russian Federation and created regression models.
Results We developed a one-factor model of relation of the total indicator (income tax channeled to the regional budget) with attribute factors, and highlighted two significant attribute factors to be used in the two-factor model reflecting a crucial impact of indicators on the formation of tax liabilities on income taxes to be transferred to the regional budget.
Conclusions and Relevance The study establishes a mathematical relation (in the form of regression models) between the revenues from income tax and their determinants. The findings may be used for short-term forecasting of budget revenues.


Methods to assess the efficiency of local budget performance of the compulsory medical insurance fund in the Volga Federal District

Yashina N.T. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( paa@hotmail.ru )

Khansuvarova E.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( EV-Artamonicheva@yandex.ru )

Chesnokova L.A. National Research Lobachevsky State University of Nizhny Novgorod Nizhny Novgorod, Russian Federation ( chesnokova-1985@list.ru )

Malysheva E.S. Privolzhsky Research Medical University of the Ministry of Health of the Russian Federation, Nizhny Novgorod, Russian Federation ( kayash3@ya.ru )

Journal: Regional Economics: Theory and Practice, #6, 2018

Subject The article considers issues of improving the management of local funds of the compulsory medical insurance.
Objectives The aim of the study is to determine the current condition of territorial budgets of the compulsory medical insurance funds in the Volga Federal District, and to develop methods for their integrated assessment.
Methods The study employs methods of economic, systems analysis, and mathematical statistics.
Results We developed tools to assess the efficiency of local budgets execution of medical insurance funds in the Volga Federal District. The tools enable to create necessary conditions for effective operation of medical institutions operating in the market economy. The paper offers a methodology for integrated assessment of local budgets of the compulsory medical insurance funds on the basis of total standardized ratio subject to the created system of relative indices.
Conclusions The paper justifies that increasing the effectiveness of health management at all levels, and especially of territorial funds of compulsory medical insurance is an urgent economic and scientific-practical problem of the industry reforms.


An algorithm for differential allocation of the personal income tax among budgetary levels

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( sitnicof@mail.ru )

Ginzburg M.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( m_ginzburg@mail.ru )

Chesnokova L.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( chesnokova-1985@list.ru )

Journal: Digest Finance, #4, 2016

Importance The research focuses on personal income tax and analyzes whether it is possible to differentiate personal income tax between federal and regional budgets.
Objectives The research pursues creating a reasonable mechanism to reallocate taxes among levels of the budgetary system of the Russian Federation.
Methods Having analyzed scholarly literature, currently there is no mechanism to assess how taxes should be allocated, including personal income tax, among budgetary levels. Taxes are allocated on the basis of subjective estimates of policy makers in line with consumption requirements of areas. In this respect, we devised a specific mechanism to differentiating personal income tax revenue between regional and federal levels. We assessed theoretical criteria of tax allocation among budgetary levels and chose an integral indicator for homogeneity of time series (2010–2014) throughout 83 regions of the Russian Federations. Using the weight theory, we determined the percentage of personal income tax revenue remitted to regional and State budgets.
Results We designed an algorithm to differentiate personal income tax between regional and federal levels of budget. The algorithm is illustrated with the Nizhny Novgorod Oblast. The significance of the mechanism was verified by mathematical analysis, confirming the reasonableness of the proposed algorithm.
Conclusions and Relevance The results verify the hypothesis stating that personal income tax could be reallocated between federal and regional levels of the budget on the basis of the estimation mechanism that includes some division criteria. The findings can be used to form profitable parts of regional budgets.


Multicultural strategy of higher school as a factor of enhancing of its competitiveness (the case of a regional higher education institution)

Ermakov Yu.V. State Polar Academy, St. Petersburg, Russian Federation ( priemgpa@mail.ru )

Chesnokova M.S. Herzen State Pedagogical University of Russia, St. Petersburg, Russian Federation ( nadine.star@mail.ru )

Starobinskaya N.M. Saint Petersburg State University, St. Petersburg, Russian Federation ( m_chesnokova77@mail.ru )

Journal: Regional Economics: Theory and Practice, #34, 2014

At the present time there is a lot of talk about global competitiveness and of entering of universities in the system of global rankings. However, for the majority of regional higher educational institutions this path is closed. At the same time, these institutions have other competitive opportunities that arise, for example, through the development of the capacities of regional higher school institution as a multicultural higher educational institution. This strategy allows to improve the image of the higher educational institution and to enhance its brand. The article discusses the application of multicultural policies as a factor of competitiveness for the regional higher school. The authors demonstrate that the development of such skills is an important step towards an effective training in the conditions of Bologna process. The paper provides the basic characteristics of multicultural education. The development of these characteristics and capabilities of the higher educational institution is based on its unique resource complex and, thus, it is able to differentiate the educational services of higher educational institution that would provide it with the key difference from competitors and will enable to occupy a unique market niche. The article demonstrates that the most appropriate development of multicultural ethnic characteristics that generate niche orientation of higher educational institution is the most appropriate for the Russian higher educational institutions, at the same time it will greatly increase their public and social role. The article considers the case of multicultural higher educational institution with regional orientation - the State Polar Academy in St. Petersburg that through the active use of multicultural competencies has been able to take its place in the market of educational services and successfully develop their image in the Russian regions with high cultural divergence.


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