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To new decisions on stimulation of many childrens families - stronger scientific basis

Ilyshev A.M. Doctor of Economics, Professor, Ural State University of Technology UPI, after the first President of Russia B.N. Yeltsin, Yekaterinburg ( intelectaudit@rambler.ru )

Bagirova A.P. Candidate of Social Sciences, Associate Professor, Ural State University of Technology - UPI after the first Russian President B.N. Yeltsin, Yekaterinburg ( dekan2003@mail.ru )

Spiridonova S.A. senior lecturer, Russian state professional pedagogical university ( Spiridonova@rsvpu.ru )

Journal: National Interests: Priorities and Security, #5, 2010

The article reviews new understanding of the demographic developments purpose as transition to an populations expanded reproduction of intensively-extensive type; hard ways of scientific trues search; reproductivistika as a scientific basis of populations increment strategy; reproductive education as the low-cost tool of transition from a populational passivity to a populational activity and its maintenance; persons development as reproductive educations component.


To new decisions on stimulation of many childrens families - stronger scientific basis

Ilyshev A.M. Doctor of Economics, Professor, Ural State University of Technology UPI, after the first President of Russia B.N. Yeltsin, Yekaterinburg ( intelectaudit@rambler.ru )

Bagirova A.P. Candidate of Social Sciences, Associate Professor, Ural State University of Technology - UPI after the first Russian President B.N. Yeltsin, Yekaterinburg ( dekan2003@mail.ru )

Spiridonova S.A. senior lecturer, Russian state professional pedagogical university ( Spiridonova@rsvpu.ru )

Journal: National Interests: Priorities and Security, #4, 2010

The article reviews new understanding of the demographic developments purpose as transition to an populations expanded reproduction of intensively-extensive type; hard ways of scientific trues search; reproductivistika as a scientific basis of populations increment strategy; reproductive education as the low-cost tool of transition from a populational passivity to a populational activity and its maintenance; persons development as reproductive educations component.


Economic analysis of the impact of changes in the property and land tax assessment on universities' efficiency

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( rector@vsu.ru )

Bakhturina Yu.I. Voronezh State University, Voronezh, Russian Federation ( jbakht@mail.ru )

Krivosheev A.V. Voronezh State University, Voronezh, Russian Federation ( krivosheev@vsu.ru )

Spiridonova N.E. Voronezh State University, Voronezh, Russian Federation ( spiridonova@vsu.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2018

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.


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