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Tendencies of Financial Progress in the Southern Federal District

Roshchupkina V.V. Candidate of Economics, Associate Professor, Nothern Caucasus State University of Technology

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

The article analyses financial resources of different territories, determined by both their own taxes and federal regional progress management. It studies main factors to influence the budget and taxation potential of the Southern Federal District. It contemplates the problem of expanding macroregional taxation possibilities. It assesses prospects of taxation base.


On the efficiency of tax policy on the regional level

Roshchupkina V.V. PhD, associate professor of the Department of Finance and Credit North Caucasian State Technical University

Journal: Finance and Credit, #3, 2009

The article covers the functioning of the system of budget relations in the light of transition to medium-term financial planning and new ratios of distribution of revenues and payment obligations among budget system levels.
     Priorities of the state tax policy in the context of the current inter-budget relations as well as extent of influence of budget system decentralization on tax control efficiency are identified.


Characteristic of fiscal opportunities of the North Caucasus federal district

Roshchupkina V.V. PhD in Economics, Associate Professor of Monetary Circulation and Credit, North Caucasian Federal University, Stavropol, Russian Federation ( kluvil@rambler.ru )

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

The article considers the features of economic space of the North Caucasus Federal District. The author investigates the serious differentiation of financial development of territories of the macro region, sharp gradation of poles of technological innovations, existence of two main centers of development at the macro regional level, finance consolidating streams.


The problems of financial self-maintenance of regions

Roshchupkina V.V. Candidate of Economics, Associate Professor, Nothern Caucasus State University of Technology

Journal: Regional Economics: Theory and Practice, #20, 2009

The author offers to consider that the national economy sustainable development is based both on global factors, and on the account of specificity of each separately taken territory, its human potential, the natural, transport and other conditions, all that provides the industrial process – a basis of system of a sustainable development. The mechanism used thus, should provide management of stability of national economy, protection of all patterns of ownership, creation of reliable conditions and guarantees for enterprise activity, restraint of the factors, capable to destabilize a situation.


Updating the profit taxation in the oil and gas industry: Prospects for profit-based tax

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation ( kluvil@rambler.ru )

Journal: International Accounting, #8, 2018

Importance The existing economic conditions in the world in general and in the Russian Federation in particular necessitate updating the tax system in the oil industry. There is a new initiative to introduce a profit-based tax on hydrocarbons producers. Export duties, the current instrument for skimming off excessive profits, should be eliminated, as they fall short of fully conforming to the principles of international trade.
Objectives The study explores prospects for feasible transformation of tax on corporate profits of companies operating in the oil and gas industry. The purpose is to formulate an algorithm for phased transition to profit-based tax in Russia, using the experience of developed countries.
Methods The study rests on the method of statistical grouping, benchmarking, and subject?object analysis.
Results The findings show that the transition to the new taxation system will spur additional investment in challenging fields development. The tax reform will prop up the Federal budget revenues and contribute to increasing the volume of oil production.
Conclusions The potential of the new profit taxation system is high. However, its testing in pilot regions may face some difficulties though overcomable on condition of high efficiency of tax administration and flexibility of legislative initiatives.


Updating the Profit Taxation in the Oil and Gas Industry: Prospects for Profit-Based Tax

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation ( kluvil@rambler.ru )

Journal: Finance and Credit, #2, 2018

Importance The existing economic conditions in the world in general and in the Russian Federation in particular necessitate updating the tax system in the oil industry. There is a new initiative to introduce a profit-based tax on hydrocarbons producers. Export duties, the current instrument for skimming off excessive profits, should be eliminated, as they fall short of fully conforming to the principles of international trade.
Objectives The study explores prospects for feasible transformation of tax on corporate profits of companies operating in the oil and gas industry. The purpose is to formulate an algorithm for phased transition to profit-based tax in Russia, using the experience of developed countries.
Methods The study rests on the method of statistical grouping, benchmarking, and subject?object analysis.
Results The findings show that the transition to the new taxation system will spur additional investment in challenging fields development. The tax reform will prop up the Federal budget revenues and contribute to increasing the volume of oil production.
Conclusions The potential of the new profit taxation system is high. However, its testing in pilot regions may face some difficulties though overcomable on condition of high efficiency of tax administration and flexibility of legislative initiatives.


Conditions for increasing the efficiency of administration of controlled foreign companies' profit taxation in the Russian Federation under financial instability

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation ( kluvil@rambler.ru )

Journal: Finance and Credit, #33, 2016

Importance Improving the methodology for tax administration of profits of controlled foreign companies should be based not only on modernization of laws, but also on changing the culture and ideology of relations between tax authorities and taxpayers. To ensure the efficiency of tax administration, the fiscal system should work as a smoothly running mechanism and be controllable.
Objectives The study's objective is to analyze the efficiency of implemented methodology for corporate income tax administration, including, profits of controlled foreign companies under financial instability in the Russian Federation.
Methods The paper includes a critical analysis of legislative instruments regulating taxation of profits, including those of controlled foreign companies. Using the monographic method, I investigate basic principles of profit taxation in conditions of financial instability in the Russian Federation.
Results The paper provides a scientific justification of efficiency of corporate income tax administration, proposals to develop the methodology for taxation of profit of controlled foreign companies, and gives reasons for the need to consider the indicator of stability of the national economy.
Conclusions and Relevance To adapt the taxation system to changes in external environment, I created a set of characteristics of profit as an economic category based on systematization of existing indicators of performance evaluation of tax administration of profits of controlled foreign companies.


Contemporary issues of forecasting the income tax capacity of the constituent entity of the Federation considering the largest and consolidated groups of taxpayers

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Russian Federation ( kluvil@rambler.ru )

Journal: Financial Analytics: Science and Experience, #12, 2016

Importance Corporate income tax continues to be a reliable source for budgetary replenishment, being a thoroughly examined and understandable type of taxes. The practical application of the tax laws raised issues of defining the income tax and determining its collection mechanism.
     Objectives The research identifies issues of completing the income tax collectability plan since there exist certain difficulties in administering taxes remitted by the largest taxpayers of the regions and consolidated groups of taxpayers.
     Methods I overview the current situation of income tax collectability for the chosen fiscal period in the constituent entity of the Federation, considering proceeds from the largest taxpayers, consolidated groups of taxpayers. The article formulates weaknesses of the existing assessment methodology and recommends how the methodology should be complemented.
     Results The research identifies what caused the deviation from the income tax collectability plan in the constituent entity of the Federation, and substantiates how the tax administration quality should be improved in relation to the largest taxpayers and consolidated groups of taxpayers.
     Conclusions and Relevance The article proves an individual approach is needed to each category of income tax payers, when assessing the taxable capacity of the subfederal budget. I indicate factors and evaluate their effect on the profit part of the budget attributable to the income tax, which should be regarded to assess the taxable capacity for the budgeted period. In this respect, I suggest altering the rules for assessing the taxable capacity of the consolidated budget of the constituent entity of the Federation.


Updating the areas of fiscal control at the level of the region of the Russian Federation (a case study of corporate income tax)

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation ( kluvil@rambler.ru )

Journal: Financial Analytics: Science and Experience, #29, 2015

Importance Corporate income tax takes a special position among taxes charged on companies. It has big fiscal significance and regulatory potential, thus enabling the State derive revenue for federal and regional budgets and influence financial interests of companies. Corporate income tax accounts for a considerable portion of fiscal revenue. However, the revenue is still not that high. That is why the State is directly interested in imposing adequate tax burden on producers. It especially refers to regions. Currently, there are a number of actual issues of income tax administration, which affect the amount of tax revenue in the regional budget. This research identifies and systematizes the problems.
     Objectives The objective of the research is to determine whether it is reasonable to update the scope of tax control in assessing and collecting corporate income tax. The analytical part of the research is based on materials of the Stavropol Krai.
     Methods The article analyzes the collection of income tax in the Russian region under study. It also provides proposals for optimizing areas of tax control. At various stages, I applied analytical, economic and statistical approaches and the financial mathematics apparatus.
     Results The research analyzes and substantiates whether income tax parameters are effectively performed, and provides proposals on making tax control more efficient.
     Conclusions and Relevance Taxes are charged in a compulsory and imperative manner, thus laying the basis for interaction of parties to the fiscal relations. Whereas it is undisputable that business entities must pay taxes on their income, it enhances a specialized institution that is functionally designated for financial control over fiscal relations. The institution is represented with tax administration as a controller over the tax discipline compliance so to ensure interests of the State, other business entities, which financially depend on budgetary finance.


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