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Development and implementation of the mechanism of the state support of the rural tourism in the region (experience Kaluga region)

Krutikov V.К. professor of chair «the Finance and the credit» Institute of management, business and technologies, Kaluga ( nir@universitys.ru )

Shakirova U.S. graduate student of chair «The management», Institute of management, business and technologies, Kaluga ( nir@universitys.ru )

Journal: Regional Economics: Theory and Practice, #22, 2011

There are showed approaches for the development and implementation of the mechanism of state support for rural tourism as a component of policies to support small business and socio-economic development of territories.


Evolution of approaches to research of the social and labor relations in the history of economic thought: contradictions and continuity

Mukhametshina G.R. Candidate of Economic Sciences, associate professor of the general management, Institute of management and territorial development, Kazan (Volga) federal university ( 698817@mail.ru )

Shakirova D.Sh. assistant to chair of the general management, Institute of management and territorial development, Kazan (Volga) federal university ( shakirov85@list.ru )

Journal: Regional Economics: Theory and Practice, #7, 2014

In article the main directions of evolution of approaches to research of the social and labor relations in a context of paradigms of the economic theory are considered. The special attention is paid to institutional and neoinstitutional approaches to the analysis of labor processes. The perspective directions of evolution of the economic theory of the social and labor relations are allocated.


A regulating role of special tax regimes in the regional tax policy system of the Mari El Republic

Shakirova R.K. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( ramziya05@gmail.com )

Kurochkina N.V. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( bakeneko01@mail.ru )

Journal: Finance and Credit, #26, 2014

The article points out that tax regulation is one of the main components of the general system of the state influence on social and economic processes. The authors emphasize that special tax regimes occupy one of the key positions in the framework of the tax regulation methods. The potential of tax competences of regions is insignificant, its realization leads to weakening of a fiscal role of tax policy, but at the same time it leads to strengthening of its regulating component.


Housing strategy - the innovative approach to the housing problem decision

Ahmetov S.R. associate professor, building faculty, chair of industrial safety and the right, Kazan state university of architecture and engineering ( igareev@mail.ru )

Matveeva E.S. post-graduate student, economic faculty, chair of economy and business in building, Kazan state university of architecture and engineering ( lenap.ru@mail.ru )

Shakirova A.S. post-graduate student, economic faculty, chair of economy and management in municipal economy, Kazan state university of architecture and engineering ( gid017@mail.ru )

Journal: Regional Economics: Theory and Practice, #42, 2010

For formation of modern system of the decision of housing problem by this time for the population a new and major problem is planning of strategy of improvement of living conditions. Having analysed existing approaches to improvement of living conditions and having received unequivocal conclusions about necessity of detailed planning of the given process by authors the innovative approach to the housing problem decision - «housing strategy» is offered.


Preconditions for creation and development of industrial parks in the Mari El Republic: Tax incentives

Shakirova R.K. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( ramziya05@gmail.com )

Journal: Regional Economics: Theory and Practice, #9, 2016

Importance The article discusses the issues of priming of economy clustering, creating industrial estates and technology parks.
Objectives The article aims to study the organizational and legal prerequisites for the creation of industrial parks in the Mari El Republic and the stated measures of State and municipal support, and identify opportunities for regional tax legislation to regulate the economy and promote industrial parks.
Methods The study uses a combination of dialectical, abstract-logical, systems, descriptive, and normative approaches.
Results The paper presents the characteristic of measures on organizational and legal regulation of the establishment of industrial parks in the Mari El Republic.
Conclusions Regional tax policy of the Mari El Republic must take into account all of the powers granted by the federal legislation.


Institutional environment for the development of small business in the Mari El Republic: A tax aspect

Shakirova R.K. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( ramziya05@gmail.com )

Journal: Finance and Credit, #27, 2017

Importance Small business plays an important role in solving social and economic problems. Tax system is one of the most important institutions that have an impact on the activity of small enterprises.
Objectives The purpose of the study is to formulate the priorities of tax policy in the Mari El Republic on the basis of assessing the level of small business development.
Methods For the study, I used structural and analytical grouping, comparison, time series study as well as the abstract-logical techniques.
Results The article assesses the implementation of the main target indicators of small business development in the Mari El Republic. The research is of a scientific and applied nature. Its results can be used to formulate a regional tax policy in the field of small and medium-sized business in Mari El Republic.
Conclusions The provided opportunities in the field of tax regulation as well as the practicality of increasing regional competencies in the field of tax incentives for small business should be more used in the Mari El Republic.


Analysis of resource potential, trends and development prospects of rural territories of the Russian Federation: A regional aspect

Shakirova R.K. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( ramziya05@gmail.com )

Arutyunyan S.M. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( svetlana-3009@mail.ru )

Journal: Economic Analysis: Theory and Practice, #11, 2016

Importance Agriculture is one of major economic activities in the Mari El Republic, therefore, the study of trends, problems and prospects for its development is extremely important.
Objectives The aim of the research is to identify factors constraining the development of agricultural sector of the Mari El Republic and formulate possible directions of its further progress.
Methods We employed traditional techniques of economic-statistical method of analysis, i.e. structural-analytical grouping, comparison, time series, construction of index models of factor analysis, and techniques of abstract-logical method.
Results The paper analyzes statistical data characterizing the development of agriculture in the Mari El Republic, problems of the sector, and highlights possible areas of its progress subject to national priorities. The findings may used in strategic planning of development of rural areas and agricultural sector of the Mari El Republic.
Conclusions There is an objective basis for State support to agriculture of the Mari El Republic at the Federal and regional levels. Regional authorities need to ensure the sustainable development of rural territories based on innovation and traditional business patterns.


Fiscal implications of State tax regulation of agriculture in the Mari El Republic

Shakirova R.K. Mari State University, Yoshkar-Ola, Republic of Mari El, Russian Federation ( ramziya05@gmail.com )

Journal: Finance and Credit, #23, 2016

Importance Tax policy is one of widely used methods of State regulation of the Russian economy. Tax incentives for agriculture have a direct impact on the amount and movement of tax revenues. The analysis of implications of tax regulation is intended to promote adequate decisions in the sector.
Objectives The purpose of the study is to identify fiscal consequences of tax regulation of agriculture in the Mari El Republic and prospects for applying the methods of such regulation to implement a result-oriented State policy in the sector.
Methods The research employs methods of economic and statistical analysis, a set of methods of scientific abstraction and systems analysis, including general formal-logical methods and techniques (analysis and synthesis, induction and deduction, comparison).
Results I analyzed statistical reporting data of the Department of the Federal Tax Service of the Russian Federation for the Mari El Republic. The analysis revealed certain fiscal implications related to tax regulation of agriculture and some objective socio-economic processes in the sector.
Conclusions The overall accrued taxes for the period under review are negative, however, the real tax burden regularly exceeds the nominal one. In the structure of tax revenues, personal income tax dominates. Proceeds from income tax in agriculture have a positive trend (unlike proceeds from the land tax). For targeted and selective effects on processes in the agrarian sphere, it is advisable to update tax credits for certain types of taxes.


The institution of taxation and small business of the Mari El Republic: Certain issues of development

Shakirova R.K. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( ramziya05@gmail.com )

Kurochkina N.V. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( bakeneko01@mail.ru )

Journal: Finance and Credit, #7, 2018

Subject The article considers comparative characteristics of indicators that describe development trends in the small business and tax system of the region.
Objectives The purpose of the study is to formulate directions for improving the tax policy of the Mari El Republic based on the analysis of certain indicators of small business development in the region.
Methods To assess the small business development in the Mari El Republic, we applied traditional methods of economic and statistical analysis, like structural and analytical grouping, comparison, the time series analysis, some abstract and logical techniques.
Results The article compares trends in certain structural indicators of small business development in the Mari El Republic, growth indexes for turnover of small enterprises and the index of tax revenues by economic activity. We analyze the specifics of the patent taxation system in the region, assess the results of introducing the tax holidays for newly registered entrepreneurs applying the said tax system. The findings may be helpful when formulating a regional tax policy for small and medium-sized businesses.
Conclusions It is expedient to use a differentiated approach when introducing tax incentives, taking into account the priorities of socio-economic development of the region, the importance of certain types of economic activity for the budget, economic effectiveness of tax incentives. Furthermore, additional measures are needed to stir up the economic activity (namely, in the production sphere).


Inflation, the anti-inflation policy and taxes: theory and practice

Shakirova R.K. Mari State University, Ioshkar-Ola, Russian Federation ( ramziya05@gmail.com )

Journal: Finance and Credit, #2, 2015

The article states that inflation still remains one of burning issues of the modern world economy. Inflation is a long-term and steady tendency towards an increase in the average level of prices and corresponding depreciation of money. The rate of inflation is the indicator of stability and balance of the national economy and its money supply. The most important element of State regulation is the anti-inflationary policy, where the fiscal component plays a special role. In the study, the author generalized theoretical scientific concepts related to the problem of inflation, scrutinized alternative types of State anti-inflationary and adaptation policy, described the interrelations of inflationary processes and the fiscal policy of the State. To conduct the research the author used a set of general formal and logical methods and techniques, i.e. analysis and synthesis, induction and deduction, and comparison. As for private methods, the author actively applied the graphic method, and to a lesser extent - the statistical method. The paper includes the characteristics of the adaptation policy and its comparison with the anti-inflationary policy of the State, as well as describes the inflation targeting method. The author groups the methods of tax policy effects on inflationary developments. The results of the research enable a wide range of interested parties to get a comprehensive idea of the problem and various ways of its solution. The author concludes that the gradualism policy in anti-inflationary measures, which has been applied in Russia on a short-term horizon, seems to be beneficial. In the long term, consumption taxes should be of high priority in solving the problem of strengthening the fiscal component of the Russian tax system. They reduce the social demand and, therefore, have anti-inflationary effect.


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