SEARCH
 

Search

 

1 - 7 7
 | . | 1 | . | 


Efficiency of Taxation Planning in the Regions: Problems and Prospects

Aliev B.Kh. Doctor of Economics, Professor, Dagestan State University ( fef2004@yandex.ru )

Musaeva Kh.M. Candidate of Economics, Associate Professor, Dagestan State University

Journal: Regional Economics: Theory and Practice, #3, 2009

This article is dedicated to the Russian taxation planning on regional level. It studies problems of planning the taxation income of regional and local budgets in the Russian Federation and defines the priority directions of work. It highlights the criteria and offers coefficients for evaluating the efficiency of tax planning for the federal districts' budgets. It calculates and analyses the indicators of tax planning for one of the key Northern Caucasus regions, Dagestan Republic.


State Regulation and Support of Small Business during the Crisis

Aliev B.Kh. Doctor of Economics, Professor, Dagestan State University ( fef2004@yandex.ru )

Musaeva Kh.M. Candidate of Economics, Associate Professor, Dagestan State University

Journal: Finance and Credit, #32, 2010

The paper deals with the main problems that hamper the development of small business in the Russian Federation. The stages, trends and contradictions of small business development in the Russian regions have been defined. The progressive elements of state regulation and the role of small business in economically advanced countries have been considered.
    A set of scientific and practical recommendations aimed at raising the efficiency of the system of state and municipal regulation of small business development in the RF has been grounded. The priority directions of financial support of small business during the ongoing crisis have been defined. A special emphasis is made on the problems and prospects of perfection of the currently applied system and mechanisms of small business taxation.


Tax regulation of the policy of employment as the factor of stimulation of economic activity of the regions

Aliev B.H. Doctor of Economics, professor, head of department Taxes and monetary circulation, Dagestan State University ( fef2004@yandex.ru )

Musaeva Kh.M. PhD in Economics, professor of department Taxes and monetary circulation, Dagestan State University ( xaibat27@rambler.ru )

Kadieva R.A. Graduate student of department Taxes and monetary circulation, Dagestan State University ( fefnews@mail.ru )

Journal: Financial Analytics: Science and Experience, #6, 2012

In the article the place and a role, and also reserves of use of a tax policy in stimulation of employment as major condition of increase of economic activity of regions are revealed. The major factors influencing strengthening of disproportions in social and economic development of subjects of the Russian Federation are analyzed. The mechanism of the preferential taxation of profit of subjects of small and average business is offered.


The System of Taxation of Credit Organizations and Its Effectiveness

Musaeva Kh.M. Dagestan State University, Makhachkala, Republic of Dagestan, Russian Federation ( xaibat27@rambler.ru )

Dzhaparova L.G. Dagestan State University, Makhachkala, Republic of Dagestan, Russian Federation ( djaparovaliza@mail.ru )

Journal: International Accounting, #8, 2018

Subject This paper discusses the theoretical and practical issues aimed to improve the effectiveness of credit institution taxation.
Objectives The research aims to identify ways and determinants to raise the effectiveness of taxation of credit institutions.
Methods For the study, we used the methods of comparison, generalization, grouping, factor analysis, and general scientific methods.
Results The paper defines criteria for determining the effectiveness of taxation of credit institutions and highlights priority areas for improving the taxation efficiency.
Conclusions The paper concludes that one of the main criteria of efficiency of the financial system, including the banking system of the Russian Federation, is the efficiency of the tax system.


The System of Taxation of Credit Organizations and Its Effectiveness

Musaeva Kh.M. Dagestan State University, Makhachkala, Republic of Dagestan, Russian Federation ( xaibat27@rambler.ru )

Dzhaparova L.G. Dagestan State University, Makhachkala, Republic of Dagestan, Russian Federation ( djaparovaliza@mail.ru )

Journal: Finance and Credit, #2, 2018

Subject This paper discusses the theoretical and practical issues aimed to improve the effectiveness of credit institution taxation.
Objectives The research aims to identify ways and determinants to raise the effectiveness of taxation of credit institutions.
Methods For the study, we used the methods of comparison, generalization, grouping, factor analysis, and general scientific methods.
Results The paper defines criteria for determining the effectiveness of taxation of credit institutions and highlights priority areas for improving the taxation efficiency.
Conclusions The paper concludes that one of the main criteria of efficiency of the financial system, including the banking system of the Russian Federation, is the efficiency of the tax system.


Small business in the conditions of innovative development of the economy in the Russian Federation

Aliev B.H. Doctor of Economics, Professor of Department Taxes and Money Circulation, Dagestan State University ( fef2004@yandex.ru )

Musaeva Kh.M. PhD, the professor of department Taxes and currency circulation, Dagestan State University ( xaibat27@rambler.ru )

Imanshapieva .. the graduate student of department Taxes and currency circulation, Dagestan State University ( mazika21@rambler.ru )

Journal: Finance and Credit, #37, 2011

In the present work the basic problems constraining development of small innovative business in the Russian Federation is revealed. Progressive elements of state regulation and support of small innovative business in economy of the industrial countries are considered. In the article the complex scientifically - practical recommendations about perfection of the mechanism of state regulation of small business in the conditions of innovative development of economy of Russia is proved. The conclusion about necessity of expansion of volumes and scales of regulation of investment and innovative activity of small-scale business at federal and regional levels by realization of a series of measures of organizational-economic and legal character is offered. The special place is given the tax methods of stimulation of innovative activity of subjects of small business.


Tax auditand tax capacity in the context of the legalization of shadow sector of the economy

Musaeva Kh.M. Dagestan State University, Makhachkala, Russian Federation ( Xaibat27@rambler.ru )

Journal: Finance and Credit, #30, 2014

The article examines the problems of tax evasion from the viewpoint of the threat to the State security. The author considers the foreign experience of organization of tax management and trends of its change at the present phase. The paper analyzes the problems of tax collection at the territorial level, and it provides the assessment of the impact of the shadow economy on the economic security of a constituent entity of the Federation (the case of the Republic of Dagestan). The paper substantiates the necessity of strengthening the interdepartmental cooperation of tax authorities with other executive authorities to implement control activities and enhance the use of tax management of indirect methods of calculation of the taxable base. The article examines the approaches to the assessment of the tax capacity of the territorial entities of the Russian Federation and their significance in improving the tax administration efficiency. The article forcibly sets forth the feasibility of using the tax potential approach in evaluating a constituent entity of the Russian Federation based on the application of a representative tax system with the use of a correction factor, which enables to enhance its quality and to take into account the particularities of regions with low levels of their own tax revenues. The author examines clustering and makes evaluation of the tax potential of the constituent entities of the Russian Federation in compliance with the proposed methodology.


1 - 7 7
 | . | 1 | . | 


 |