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Evaluation of innovative security of the Russian regions

Mikhailova A.A. Immanuel Kant Baltic Federal University, Kaliningrad, Russian Federation ( tikhonova.1989@mail.ru )

Journal: National interests: priorities and security, #4, 2017

Importance The article focuses on the specifics of the region’s innovation security evaluation.
Objectives The research represents a comprehensive evaluation of innovative security of the Russian regions so to identify catalysts and threats influencing the sustainable development of the regions’ innovative systems in a long run.
Methods I applied my own comprehensive techniques for evaluating innovative security of regions at the mesolevel. The techniques are presented as the matrix of 50 mutually related indicators and based on structural specifics of innovative security as a system and correlation of its components with subsystems of the regional innovative system.
Results I evaluated innovative security of the constituent entities in the Northwestern Federal District of Russia for 2014 and determined their types. The findings can be used to improve innovative policies of Russia at the macro- and mesolevels.
Conclusions and Relevance All the constituent entities of the Northwestern Federal District, other than Saint Petersburg, do not demonstrate high level of innovative security. Saint Petersburg substantially outperforms other regions of the Russian North-West in terms of relevant indicators, being the factual pole of growth in the innovative system of the federal district.


On tax control efficiency evaluation

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Dzyuba D.V. Russian Timiryazev State Agrarian University, Moscow, Russian Federation ( flydmitry68@gmail.com )

Journal: Economic Analysis: Theory and Practice, #4, 2017

Importance In a down economy, searching for alternative sources of government revenues that can be identified through implementing the measures of tax control necessitates improvement of approaches to evaluating the efficiency of the latter.
Objectives The purpose of the study is to improve the system of indicators and a methodology to analyze tax control efficiency evaluation.
Methods Using the comparative methods, we considered scientific approaches to tax control efficiency evaluation.
Results The paper defines prerequisites for improving the tax control efficiency evaluation, reviews current coefficients of its efficiency. The analysis enabled to make methodological recommendations for applying the indicators to measure tax control efficiency (i.e. tax audit performance ratio, number of audits per one specialist, tax collection rate). The focus is on indicators of the extent of tax audits and justification of entity evaluating the tax control efficiency. The findings may be useful for drafting measures to improve the efficiency of tax control and determining priorities of the Russian tax system development.
Conclusions and Relevance Perfecting the analysis of tax control efficiency is one of tools applied to improve tax collection and ensure economic security of the Russian Federation.


Customs regulation on import of agricultural machinery: How to protect national manufacturers?

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Journal: National interests: priorities and security, #11, 2017

Importance This research focuses on import duties on agricultural machinery.
Objectives I present a comprehensive research into setting import tariffs on agricultural machinery, considering Russia's membership in the WTO and EEU. I make my suggestions on improving the customs regulations on agricultural machine building so as to protect national manufacturers.
Methods The research involves general methods, such as deduction, induction, analysis, synthesis, description and generalization, and specific scientific methods, such as time series analysis, comparison method, graphic and table method of data presentation.
Results Russia has a negative trade balance of import and export in relation to principal types of agricultural machinery between 2006 to 2014. There is low demand for nationally manufactured machinery. The customs tariff regulation with respect to agricultural machinery leaves much to be desired. Considering these drawbacks, I propose changes to be made in the import duty tariffs.
Conclusions and Relevance If import duty tariffs on agricultural machinery are altered through a different approach, it will make national manufacturers more competitive. As the proposals contravene Russia's obligations to the WTO, Russia can negotiate them and concurrently increase import duties on an array of agricultural machinery.


Econometric modeling of financial system indicators as a tool of macroeconomic planning

Zaruk N.F. Russian Timiryazev State Agrarian University, Moscow, Russian Federation ( zaruk84@bk.ru )

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Sergeev A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( artursergeev1994@yandex.ru )

Journal: Finance and credit, #33, 2017

Importance World globalization and development of transnational corporations expose national financial systems to risk. The Russian Federation is no exception. Transformation of the economy accelerates significantly in the last decade. It causes financial crises. In this connection the “point’’ plan of the financial system is especially important.
Objectives The purpose of this research is the construction of an econometric model of the financial system specific values. This will help to rationalize the Russian fiscal policy.
Methods In this work, we used the analysis of statistical science and econometrics: correlation analysis, regression analysis, time series analysis.
Results We defined the essence and the indicator concept of the financial system. We also constructed an econometric model, which allows to determine the specific values of indicators of the financial system of Russia's financial policy. We put forward some suggestions for stimulating the growth of the Russian economy.
Conclusions and Relevance The results of the research can be used for financial planning and forecasting. We state that with an increase in lending, the Russian economy will have a real chance of accelerating social and economic development.


On fundamental principles for the State aid to agriculture

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( samozvanka_89@bk.ru )

Journal: National interests: priorities and security, #6, 2016

Importance Considering contemporary economic conditions, the stabilization of national agriculture and respective issues gain higher significance. It requires improving the mechanism for providing the State aid to the sector and setting up respective principles.
Objectives The research outlines the principles for State aid to agriculture.
Methods Using comparative methods, I reviewed scientific approaches to setting up the principles for governmental control over agriculture, and described certain challenging issues in applying tools of the State aid to commodity producers, as identified through analytical methods of cognition.
Results I analyzed the principles of the State agricultural policy, as formulated by agricultural economists, and evaluated certain clauses of Federal Law № 264-FZ On Development of Agriculture. As the analysis shows, there were no attempts to set up single principles for the State financial aid to agricultural producers. The article provides such agricultural characteristics that lay the basis for the principles and its State aid and presents my own principles for the State aid to agriculture. They consist of fundamental and secondary principles.
Conclusions and Relevance Setting up single and fundamental principles for the State aid to agriculture is the first and most critical step towards the effective agricultural production. The findings can be used to outline certain initiatives of the State aid to agricultural producers, and articulate the governmental program for agricultural development and regulation of markets of agricultural products, raw materials and food.


Fiscal policy of the Russian Federation: Answers to the main questions

Pinskaya M.R. Financial University under Government of Russian Federation, Moscow, Russian Federation ( MPinskaya@fa.ru )

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Journal: Regional Economics: Theory and Pactice, #9, 2017

Subject The article discusses the issues of improvement of the competitiveness of the tax system of the Russian Federation as a condition for creating a favorable investment climate in order to strengthen the national tax system and ensure a sustainable income base for the budget.
Objectives The article aims to analyze Russia's fiscal policy in order to prioritize its development and enhance the competitiveness of the national economy.
Methods For the study, we applied various methodological principles, such as scientificity, systemacity, complexity, credibility, objectivity, continuity, timeliness, efficiency and effectiveness.
Results Having analyzed the fiscal policy of the Russian Federation, we identify the problems related to the budgeting of the Russian budget system that influence the financial sufficiency of the budgets of the constituent entities of the Russian Federation. As well, we propose certain lines of improvement in the fiscal system that imply a change in the way in which the income portion of regional budgets (through the system of tax payments) is being generated, as well as the transformation of the mechanism of allocation from the federal budget.
Conclusions and Relevance The development of the Russian economy requires a change in the rules of fiscal federalism aimed at increasing the sustainability and autonomy of regional budgets. The results of the study can be used by public authorities in the development of fiscal policies, programs and methodologies to improve the competitiveness of the tax system, strengthen the income base of budgets at different levels, and strengthen State support measures for import substitution in the system of measures to ensure the economic security of the State.


The value of tax benefits and government subsidies for stimulating the agro-industrial complex of Russia

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( samozvanka_89@bk.ru )

Journal: Financial Analytics: Science and Experience, #7, 2015

Importance Currently, in view of Russia's accession to the WTO, the issues of the State's agricultural support, the volume of which is not sufficient for expanded reproduction, has assumed particular relevance. Historically, worldwide, subsidies are the most common form of agriculture support. Russia is not using taxes adequately as an economic lever to stimulate the industry, despite widespread use of taxes in the EU, the USA and other countries.
     Objectives The article aims to determine the rationality of applying various methods of the State support for the Russian agribusiness, i.e. tax incentives and government subsidies. In accordance with the aim, I define the following objectives: to analyze agricultural producers' taxation, to identify the main advantages and disadvantages of tax incentives and government subsidies for agribusiness, and based on it to draw conclusions.
     Methods In this paper, by means of comparative and analytical methods, I have specified the aspects of the State support for the Russian agribusiness, and also identified the cases, which will bring the maximum effect of different support methods.
     Results The paper shows the advantages and disadvantages of tax exemptions and government subsidies as leverages of economic impact on agribusiness. I have determined that achieving of the maximum positive effect requires their rational combination.
     Conclusions and Relevance I conclude that there is no universal "engine" for the agrarian sector in the world. Since, there is a need for the rational combination of incentives and subsidies: providing of the direct State support in the form of subsidies is the most efficient for those agricultural producers, which have not achieved acceptable output results. Providing of tax incentives will be the most rational feature for producers with the stable financial position.


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