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Logic, methodology, and techniques of research

Edronova V.N. Doctor of Economic Sciences, Professor, Department "Computer Information Systems Financial Calculations", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( v.n.edronova@mail.ru )

Ovcharov А.О. Doctor of Economic Sciences, Professor, Department "Computer Information Systems Financial Calculations", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( anton19742006@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2013

In the article the answers to questions about what constitutes a method and the methodology of scientific research, as classified methods and what are their properties than the technique differs from the methodology of science and methodology of human sciences which historical forms hosted scientific methodology, what is the logic of scientific research, the methodological basis is the logic of scientific discovery and logic of scientific inquiry are given.


Role of Tax Control in Economic and Financial Crisis

Edronova V.N. PhD, professor, Nizhni Novgorod State University named after N.I. Lobachevsky ( v.n.edronova@mail.ru )

Telegus A.V. Russian Interregional Inspectorate of the Federal Tax Service in the Volga Federal District, Class 2 Russian Civil Service Advisor

Journal: Finance and credit, #26, 2009

This article briefly describes stages of tax system development in the last decade of the XX century – first decade of the XXI century, in particular, at present time when negative trends in budgetary recharge from taxes predetermine the growing role of tax control in economic and financial crisis. The statistical data show that while the volume of tax payments from legal entities reduces, fiscal charges from individuals are rather stable. Therefore, a conclusion was made on the need to improve tax control over the above category.


System of training and scientific personnel certification

Edronova V.N. Doctor of Economic Sciences, Professor, Department "Computer Information Systems Financial Calculations", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( v.n.edronova@mail.ru )

Ovcharov A.I. Doctor of Economic Sciences, Professor, Department "Computer Information Systems Financial Calculations", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( anton19742006@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2013

Qualification of the scientist depends not only on his personal qualities, but also on system effectiveness of preparation and certification of scientific personnel. In the article the characteristic of system of preparation and certification of scientific personnel in Russia in comparison with foreign experience is given, problem questions in the postgraduate study and doctoral studies sphere are presented, features and a magistracy role as new form of preparation of scientific personnel are offered.


Integral assessment of tax payers for purposes of planning of field tax inspections

Edronova V.N. Doctor of Economics, Professor of department "Computer Information Systems of Financial Calculations", the Financial department, the Nizhny Novgorod State University named after N.I. Lobachevsky ( V.N.Edronova@mail.ru )

Podolyako M.N. Applicant of department "Computer Information Systems of Financial Calculations", the financial department, the Nizhny Novgorod State University named after N.I. Lobachevsky ( PodolyakoM@mail.ru )

Journal: Financial Analytics: Science and Experience, #40, 2012

The assessment of taxpayers is a basis of planning of field tax audits. In the article the principles of a criterion assessment of taxpayers are offered, their classification on category with the subsequent distribution to groups according to the cumulative income and classification of criteria of risk for planning of field tax audits are considered. The stage-by-stage technique of an integrated assessment of taxpayers with calculation of a cumulative rating of the tax risks is developed, allowing to define objects consistently and effectively for carrying out the field tax audits.


Evaluation of tax burden distribution according to types of business and constituent entities of the Russian Federation

Edronova V.N. PhD, professor, Nizhni Novgorod State University named after N.I. Lobachevsky ( v.n.edronova@mail.ru )

Garakhina I.V. Volga State Academy of Water Transport

Journal: Finance and credit, #10, 2009

The author regards the evaluation of tax burden according to types of business as a series of the following steps:
     1) making series of tax burden increase according to types of business;
     2) evaluating the average tax burden in a public document of the Federal Tax Service based on the variation indicators;
     3) singling out businesses, tax burden of which is much higher/lower that the average one;
     4) grouping data in order to single out homogeneous businesses, calculating average indicators;
     5) data rearrangement in order to single out homogeneous businesses as to their tax burden;
     6) making a matrix of tax burden distribution according to types of business and analyzing it.


Procedure of risk assessment for individual tax payers engaged in entrepreneurial activities based on public criteria of tax payer selection for field tax inspections

Edronova V.N. PhD, professor, Nizhni Novgorod State University named after N.I. Lobachevsky ( v.n.edronova@mail.ru )

Lobachevsky N.I. Nizhny Novgorod University

Telegus A.V. Russian Interregional Inspectorate of the Federal Tax Service in the Volga Federal District, Class 2 Russian Civil Service Advisor

Journal: Finance and credit, #27, 2009

Specific features of the algorithm for selecting objects for field tax inspections are as follows: extension of analytical methods of inspections; multi-level study of tax payer operating rates; integrated decisions on field tax inspections. Besides, tax payers can individually assess the risk of field inspection based on public criteria of Russian Federal Tax Service, mainly meant for corporate tax payers. The article proposes to establish a matrix of assessment criteria for individual tax payer risks based on the public methodology in order to justify the need/probability of the field tax inspection.


Problems of consolidation of subsidies to budgets of municipalities and urban districts in state programs of the Nizhny Novgorod region and their solutions

Edronova V.N. Doctor of Economic Sciences, Professor of department “Computer Information Systems of Financial Settlements”, the Nizhny Novgorod State University named after N.I. Lobachevsky ( v.n.edronova@mail.ru )

Tereshin A.V. Graduate Student of department «Finance and Credit», the Nizhny Novgorod State University named after N.I. Lobachevsky ( tereshin.kreml@ya.ru )

Journal: Finance and credit, #39, 2012

In the article it is noted that subsidies are extremely important for municipalities in the priority directions for the state. They need to be used not so much for «plugging holes», but for regulation of complex municipal development. For increase of independence and responsibility of municipality’s reasonable restriction of quantity of provided subsidies and the flow of documents connected with it should become the general direction of development of system of subsidizing. Some key aspects of the organization of system of subsidizing of municipalities from budgets of subjects of the Russian Federation are analyzed and recommendations about work optimization in this sphere in the Nizhny Novgorod Region are offered.


Interpretation of historical elements of income taxation methodology in the Russian tax practice

Edronova V.N. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation v.n.edronova@mail.ru

Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation a.v.telegus@mail.ru

Journal: Finance and credit, #35, 2016

Importance Under active reform of financial activities of the State and qualitative changes in legal and regulatory environment, it is important to study the historically developed methodological principles and elements of income taxation that have a direct impact on regulation of tax, financial and other jural relations and their interpretation in the modern tax practice of the Russian Federation.
Objectives The aim is to study theoretical, methodological and practical aspects of income taxation in Russia, perform a retrospective analysis of its general and specific characteristics.
Methods The methodological basis of the research is empirical and logical constructions, analysis and synthesis, generalization, systems approach, methods of comparative analysis.
Results We revealed the continuity of income taxation methodology, progressive nature of its development, a tendency towards increasing the volume of regulations and complexity of statutory regulation of personal income tax.
Conclusions and Relevance The historical experience in taxation in Russia is extremely relevant under today's transformation of economic relations, and its use may give new impetus to taxation development.


Income taxation in the Eurasian Economic Union member countries: identity and differences

Edronova V.N. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod region, Russian Federation ( v.n.edronova@mail.ru )

Telegus A.V. Federal Tax Service Training Institute, Nizhny Novgorod, Russian Federation ( a.v.telegus@mail.ru )

Journal: Finance and credit, #19, 2016

Subject The article generalizes the practice of assessing and collecting the individual income tax in the Eurasian Economic Union member countries, and includes a comparative analysis of the tax elements.
Objectives The aim is to study theoretical aspects and the legislative framework for income taxation in the EEU member countries, analyze similarities and differences of income taxation in general and its positive aspects in particular, identify areas for further development.
Methods The methodological basis of the research draws on empirical and logical reasoning, analysis and synthesis, systems approach, methods of comparative analysis.
Results We consider the system of income taxation in the context of formation and development of the new international economic union. The paper reveals components of individual income tax in different countries, reviews common and distinctive features, defines positive aspects in the taxation of each member country of the Eurasian Economic Union.
Conclusions Despite the considerable progress in building the socially-oriented income taxation, it is still required to harmonize the tax legislation, eliminate disparities and create equal economic conditions in the area of personal income taxation. This necessitates further theoretical studies to update the legislation and improve the practice of income taxation.


Financial monitoring as a category of scientific study

Edronova V.N. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( v.n.edronova@mail.ru )

Journal: Finance and credit, #14, 2016

Subject Financial monitoring is a new phenomenon in the international and Russian practice. It appeared because of creating the system of combating money laundering and terrorist financing. From the scientific point of view, the phenomenon is covered insufficiently, there are no scientific approaches to interpreting the financial monitoring as a scientific category. Therefore, it is relevant to consider the financial monitoring as a category of financial science based on the nature of relationships it mediates.
Objectives The study aims to review the legislative base in the sphere of combating money laundering and terrorist financing; to analyze scientific literature on the financial monitoring; to investigate the existing approaches to financial monitoring disclosure.
Methods The methodological basis of the research includes empirical and logical reasoning, analysis and synthesis, and systems approach.
Results I provide and underpin the original definition of financial monitoring as a scientific category of finance through the relationship between public authorities and entities implementing financial operations, regarding the legality of source of funds, their movement and use, compliance with the current legislation in the sphere of combating money laundering and terrorist financing. The paper formulates urgent areas of scientific research in financial monitoring.
Conclusions The findings will contribute to developing further scientific research in financial monitoring, improving the national system of financial monitoring, increasing its quality and efficiency.


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