SEARCH
 

Search

 

Результаты поиска 1 - 10 из 24
Начало | Пред. | 1 2 3 | След. | Конец


A reproduction role of small business taxation in developing economies

Novikova E.P. Kuban State Agrarian University, Krasnodar, Krasnodar Krai, Russian Federation ( elena_novikova_r23@mail.ru )

Journal: Finance and credit, #45, 2015

Subject The purpose of small business taxation is to tackle the dual problem in the reproduction process, i.e. provision of revenue base of budgets and institutional differentiation of entrepreneurial initiatives in the market environment of import-substituting business.
     Objectives The aims are to identify the most problematic areas of small business taxation in the Russian economy, and to define the contours of efficient interaction between the control subsystem of imperative finance and small businesses.
     Methods The study rests on the methods of statistical data processing, conceptual reflection of objective economic reality, structural and logical representation of systems and sub-systems of financial institutions.
     Results I reveal disproportions in the spatial-temporal organization of small businesses functioning that are manifested in the domination of industries with a relatively low potential for innovative development. The findings will provide small business with institutions of tax relations enabling to realize competitive advantages of small enterprises in the modern Russian economy.
     Conclusions The logic of the modern system of small business taxation is still within the obsolescent paradigm of comprehensive mitigation of the imperative financial burden. This acts as a limiting factor in the development of innovative business segments. At the same time, the budgets of different levels of the financial system do not fully realize the financial potential of interaction with small businesses.


The evolution of imperative financial relations: tax considerations

Novikova E.P. Kuban State Agrarian University, Krasnodar, Russian Federation ( elena_novikova_r23@mail.ru )

Journal: Finance and credit, #40, 2015

Importance As the article notes, the contemporary financial system is coupled with strengthening imperative financial relations, since market institutional mechanisms are unable to make financial resources fully accessible for business entities. Illustrating taxation practices, I examine the evolution of forms of, and methods for efficient interaction of business entities and the State in order to find the optimal structure of public production capital.
     Objectives The research pursues analyzing the proceedings by classical scientists in finance, and those ones by contemporary researchers so to detect the most significant controversies of concepts and categories, which impeded the development and implementation of the effective tax policies of the State at various historical stages.
     Methods
The research is based on dialectical principles of studying the unbiased economic reality. I applied methods of logic and gnosiological analysis to concepts underlying the imperative financial relations.
     Results I propose my own interpretation of taxation and identify factors that convey abstract meaning to financial relations, thus preventing tax methods used for economic regulations from reaching effective results and replenish budgets of all levels and building the optimal structure of the national economy.
     Conclusions and Relevance As the Russian financial system embarks on the post-economic development, it, first of all, requires theoretical understanding of the role and place conventional financial institutions have in the new economic reality. The proposed recommendations will allow mending gaps in developing tax policies and implementing governmental measures for financial stimulation of sectoral and local development of economy, considering the existing structure of public production in modern Russia.


Financial mechanism of the development of production and processing of livestock products

Novikova M.D. Senior Lecturer, Department of Corporate Finance and Property Evaluation, Orenburg State University, Orenburg, Russian Federation ( mdnovikova@mail.ru )

Journal: Financial Analytics: Science and Experience, #9, 2014

The article considers, according to the analysis of the conceptual apparatus, the concept of «financial mechanism of the development of production and processing of livestock products». The author presents the model of this mechanism, and gives the detailed characteristics of its constituent elements, methods, tools, principles of organization and functioning of the development.


Representation of information services to the enterprises of small-scale business from tax departments

Novikova T.P. Etc., the state adviser of tax service 3 classes ( classlenausti@mail.ru )

Journal: Regional Economics: Theory and Pactice, #48, 2010

This article observes the actual points of work organization of taxing authorities with their tax-payers using new forms and methods of interaction and offering services by means of Internet as well as electronic information exchange.
     The author points out and substantiates the necessity of the development of the mentioned forms and offers the new ways of improving these methods.


Livestock-industrial complex as subject of financial relations in agriculture

Skobeleva E.V. PhD in Economics, Associate Professor of Department "Corporate Finance and Property Valuation", the Orenburg State University ( skobev@mail.ru )

Novikova M.D. Senior Lecturer of Department "Corporate Finance and Property Valuation", the Orenburg State University ( mdnovikova@mail.ru )

Journal: Economic Analysis: Theory and Practice, #17, 2013

The problem of efficiency of functioning of the highly specialized livestock enterprises which decision seems in their integration by association of the kinds of activity connected with cultivation, by production and processing of livestock production, it's finishing to the end user in the uniform subject of managing - a livestock and industrial complex is considered.


Improving tax administration in view of information technology

Ustinovich E.S. Pro-rector of Science, Kursk Institute of State and Municipal Service, candidate of political science, associate professor ( lenausti@mail.ru )

Novikova T.P. Etc., the state adviser of tax service 3 classes ( classlenausti@mail.ru )

Journal: National interests: priorities and security, #4, 2011

This article observes the actual points of work organization of taxing authorities with their tax-payers using new forms and methods of interaction and offering services by means of Internet as well as electronic information exchange. The author points out and substantiates the necessity of the development of the mentioned forms and offers the new ways of improving these methods.


Food industry of regions and prospects of its innovative development (on example of central federal district)

Sadkov V.G. doctor economic sciences, professor,supervisor of studies of chair «State management and finance», Orel state technical university ( guif@ostu.ru )

Novikova E.V. graduate student of chair «State management and finance», Orel state technical university ( guif@ostu.ru )

Journal: Regional Economics: Theory and Pactice, #30, 2010

In article the comparative analysis of volumes of output of principal views of food production, and also a population with monetary incomes below living wage size in the areas which are subjects of the Central federal district is carried out, the priority direction of development of the food-processing industry of the Orel region is allocated.


Priority evaluation of industry programs in the social and cultural sphere of a municipality

Penyugalova A.V. Candidate of Economic Sciences, Professor, Head of the Economy Study, Statistics, and Finances Department, Kuban State University

Novikova I.I. State University of Kuban

Journal: Regional Economics: Theory and Pactice, #9, 2009

The article deals with the issue of estimating the optimal scope and structure of social and cultural expenses of the municipal budget in terms of the validity of administrative decisions made when choosing program activities. To optimize the budgetary expenses, the authors suggest a priority evaluation of departmental programs made by means of ranging programs by virtue of target indicators of their performance. The article can be of interest for postgraduates, undergraduates and experts in federal and municipal finances.


Formation and distribution of expenses of welfare sphere of local budgets: modern practice and optimisation ways

Penjugalova A.V. the Doctor of Economics, the professor, The Kuban state university

Novikova I.I. State University of Kuban

Journal: Regional Economics: Theory and Pactice, #12, 2009

In article the analysis of problems of financing from positions of insufficiency of the budgetary funds allocated with local authorities for maintenance of functioning of a welfare field of activity is carried out. The factors causing efficiency of operating system of financing are defined, reserves of optimisation of expenses of regional budgets are revealed. Lacks of main principles of planning and an expenditure of means of welfare sphere of municipality are allocated and offers on their optimisation are stated. Article is of interest for post-graduate students, students and experts in the field of the state and municipal finance.


Approaches to enterprise location for recreation and tourism

Novikova N.G. Russian State University of Tourism and Service, Moscow, Russian Federation ( novikovaNG@yandex.ru )

Kaurova O.V. Russian State University of Tourism and Service, Moscow, Russian Federation ( atosik2006@mail.ru )

Maloletko A.N. Russian State University of Tourism and Service, Moscow, Russian Federation ( 5050962@mail.ru )

Iumanova O.S. Russian State University of Tourism and Service, Moscow, Russian Federation ( olga123488@mail.ru )

Journal: Financial Analytics: Science and Experience, #19, 2014

The appropriate authorities designed scenario forecast for change of the efficiency of enterprises in the area of recreation and tourism depending on the efficiency of enterprises on their standing on the line of change of technological structures. They have substantiated the dependence of this change from point of view of the three consistent patterns of the productive forces placement in the long-term perspective.


Результаты поиска 1 - 10 из 24
Начало | Пред. | 1 2 3 | След. | Конец


Отсортировано по релевантности | Сортировать по дате