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Pension accumulation: choice of way of management

Fedotov D.Yu. Doctor of Economics, Associate Professor, Dean of the Faculty of Taxes and Customs Affairs, the Baikal State University of Economy and Law, Irkutsk ( fdy@inbox.ru )

Journal: Finance and credit, #38, 2013

In the article it is noted that at the present stage of the Russian pension reform it is provided that to the citizens who haven't transferred the pension accumulation from the Pension Fund of the Russian Federation until the end of 2013, the rate of insurance premiums for accumulative part of pension with 6 will be lowered to 2%. Taking into account that in 2013 the considerable part of citizens will transfer the pension accumulation to private management companies and non-state pension funds, the comparative analysis of the possible forms of government by pension accumulation from positions of profitability and reliability of their management is carried out.


The impact of the tax system on shadow economy

Fedotov D.Yu. Baikal State University of Economics and Law, Irkutsk, Russian Federation ( fdy@inbox.ru )

Journal: Finance and credit, #41, 2015

Importance The level of shadow economy in Russia is high. Some researchers suggest that the reason is a high tax burden on business. The article studies the impact of tax burden and other elements of the tax system on changing the size and scope of the shadow economy.
     Objectives The objective is to identify the impact of the tax system on the scope and behavior of the shadow economy.
     Methods I apply statistical methods to make a correlation analysis of the dependence of the shadow economy's size on the tax burden (share of taxes in GDP), on the time spent by taxpayers to formalize and pay taxes, and on the share of public revenue in GDP. The World Bank data served as an information source.
     Results The article presents the findings of the correlation analysis on the influence of tax and budget systems' elements on the size of the shadow economy. I reviewed the results of social surveys on tax burden in Russia and defined focal points of the Russian tax policy providing for the shadow economy reduction.
     Conclusions The study identified the inverse dependence of the shadow economy's size on the tax burden. In the period under analysis, the tax burden was accompanied by a reduction in the scope of the shadow economy in Russia. The increased time spent on assessing, formalizing and paying taxes has a direct adverse impact on the shadow economy growth.


A tax method to calculate the value of the shadow economy of Russian regions

Fedotov D.Yu. Baikal State University, Irkutsk, Russian Federation ( fdy@inbox.ru )

Nevzorova E.N. Baikal State University, Irkutsk, Russian Federation ( fdy@inbox.ru )

Orlova E.N. Baikal State University, Irkutsk, Russian Federation ( fdy@inbox.ru )

Journal: Finance and credit, #15, 2016

Importance So far, a variety of methods to measure the shadow economy have been developed. However, most of researchers investigate shadow economy at the national level, and far fewer works address the issue at the regional level.
Objectives The objective of the study is to develop a methodology for calculating the value of the shadow economy of Russian regions.
Methods Econometric methods helped develop a methodology to measure the shadow economy in Russian regions based on the comparison of statistical data and tax reporting. Methodological tools involve mathematical methods for statistical data processing.
Results The study solves the problem of calculating the value of the shadow economy in Russian regions. To verify the reliability of obtained results, we performed a correlation analysis of association between the size of the shadow economy in Russian regions and the indicators of socio-economic development of the regions, which relate to the level of the regional shadow economy.
Conclusions and Relevance The study made it possible to calculate the value of the shadow economy in Russian regions over 2010–2013. The findings may be useful for the State socio-economic policy implementation at the regional level.


A tax method to calculate the value of the shadow economy of Russian regions

Fedotov D.Yu. Baikal State University, Irkutsk, Russian Federation ( fdy@inbox.ru )

Nevzorova E.N. Baikal State University, Irkutsk, Russian Federation ( nevzorova_kat@mail.ru )

Orlova E.N. Baikal State University, Irkutsk, Russian Federation ( OrlovaEN@bgu.ru )

Journal: Regional Economics: Theory and Pactice, #11, 2017

Importance So far, a variety of methods to measure the shadow economy have been developed. However, most of researchers investigate shadow economy at the national level, and far fewer works address the issue at the regional level.
Objectives The objective of the study is to develop a methodology for calculating the value of the shadow economy of Russian regions.
Methods Econometric methods helped develop a methodology to measure the shadow economy in Russian regions based on the comparison of statistical data and tax reporting. Methodological tools involve mathematical methods for statistical data processing.
Results The study solves the problem of calculating the value of the shadow economy in Russian regions. To verify the reliability of obtained results, we performed a correlation analysis of association between the size of the shadow economy in Russian regions and the indicators of socio-economic development of the regions, which relate to the level of the regional shadow economy.
Conclusions and Relevance The study made it possible to calculate the value of the shadow economy in Russian regions over 2010–2013. The findings may be useful for the State socio-economic policy implementation at the regional level.


An analysis of tax revenues forecasting of the Russian Federal budget

Fedotov D.Yu. Baikal State University, Irkutsk, Russian Federation ( fdy@inbox.ru )

Journal: Finance and credit, #34, 2017

Importance Forecasting of tax revenues income is actively used in the budget process. However, the level of reliability budget forecasts is regularly criticized, because quite often the actual volume of tax revenue is not the same as the forecast. The article deals with the problems of forecasting of economic and budgetary indicators during the budget process.
Objectives The objective of the study is to analyze the reliability of forecast of Russia's social and economic development and the major fiscal indicators. Also, I aim to identify the factors that affect their level of reliability.
Methods In this work, I use econometric methods to carry out a correlation analysis of linkages of economic and fiscal indicators projected in the budget process. A methodological research toolkit includes mathematical methods of statistical data processing.
Results In order to identify possible limits to the level of confidence, different views of scientists on the existing limitations in the prediction process have been considered. This has demonstrated the feasibility and usefulness of determining the upcoming economic and budgetary processes. It was found that the indicators of the socio-economic development forecast of Russia are more reliable than the budget figures contained in the Federal Budget Act. This allows to prove the practicability of forecasting economic and budgetary processes.
Conclusions and Relevance The obtained results can be used by the Government in the budget process. The study shows the level of reliability of forecasting economic and budgetary indicators in 2000–2015. Unfortunately, the developers of the project of Federal budget often underestimate the revenue projections.


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