1 - 3 из 3
Начало | Пред. |
След. | Конец
Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( firstname.lastname@example.org )
Bakhturina Yu.I. Voronezh State University, Voronezh, Russian Federation ( email@example.com )
Krivosheev A.V. Voronezh State University, Voronezh, Russian Federation ( firstname.lastname@example.org )
Spiridonova N.E. Voronezh State University, Voronezh, Russian Federation ( email@example.com )
Journal: Economic Analysis: Theory and Practice, #5,
Importance Changing the procedure for property and land tax assessment in the current year significantly increases the tax burden of higher education institutions. It creates a risk to their solvency and ability to carry out activities on formation of socio-cultural, scientific, and innovation environment of the region and the entire country.
Objectives The study aims to perform an economic analysis of the impact of changes in assessing the property and land tax on university performance under tested methods of calculation.
Methods We employ a comprehensive approach to underpinning proposals for clarifying tax rates for higher education institutions, using methods of economic analysis.
Results We reviewed the studies by domestic authors on taxation of higher education institutions. The review revealed specifics of taxation, the lack of consistency in preferential treatment, risk of significant increase in tax burden due to the introduction of cadastral valuation of property. We highlight problems in assessing the property and land tax, test the method of assessing the impact of changes in the procedure for property and on land tax computation on the efficiency of the University of the Voronezh oblast.
Conclusions The offered tax incentives for property and land taxation may contribute to a less significant increase in the tax burden of higher education institutions. It is reasonable for local and regional authorities and higher schools to take joint efforts to implement these initiatives to reduce economic risks of educational institutions in the context of changes in regulations on tax administration and accounting.
Krivosheev D.V. Graduate Student, Department "Marketing", the Mordovia National Research State University named after N.P.Ogarev, Saransk ( firstname.lastname@example.org )
Journal: Finance and credit, #6,
In the article the assessment of competitiveness of Regional Commercial Banks of the Republic of Mordovia is carried out. Indexes are calculated and the polygon of competitiveness of Regional Commercial Banks is constructed. The recommendations on improvement of positions of the regional banks in the market of banking services are developed.
Krivosheev D.V. Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation ( email@example.com )
Journal: Finance and credit, #15,
Importance The economic crisis increased the urgency of the problem of regional banking system's sustainability.
Objectives The objectives of the research are to identify major trends in the banking system of the Volga Federal District and develop recommendations on improving the efficiency of regional commercial banks' operations.
Methods Based on econometric methods, I analyzed different indicators characterizing the activity of regional banks of the Volga Federal District.
Results The paper analyzes the current state of the banking system of the Volga Federal District and identifies its development trends related to enhancing competition in the regional markets of banking services, growing banking risks caused by the toughened requirements of the Central Bank of Russia, and Russia's accession to the WTO. I have considered the key indicators of the banking system of the Volga Federal District, including the number of independent regional commercial banks and their branches, dynamics of assets and liabilities and their structure, and the dynamics of revenues and profitability of the banks. The analysis resulted in the recommendations on possible gain in performance of regional commercial banks based on more extensive use of marketing tools.
Conclusions and Relevance I conclude that in modern conditions of the Russian banking business development, regional banks have relatively small volumes of assets. The return on assets of the regional banking systems is significantly lower as compared to major banks of capital cities. In addition, there is a constant decrease in the number of regional banks. The application of the obtained results is possible, if regional banks identify strategic areas of their development aimed at their competitiveness enhancement.
1 - 3 из 3
Начало | Пред. |
След. | Конец
Отсортировано по релевантности | Сортировать по дате