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Analysis of the practices and results of the use of the Automated VAT Control System (ACS VAT-2)

Pyshkina N.L. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( kondr45@mail.ru )

Yakushev M.F. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( yackushev.mihail@yandex.ru )

Journal: International accounting, #2, 2018

Importance The article considers the problems of value-added tax administration under current conditions of the Russian tax system.
Objectives The article aims to analyze the results of in-office VAT audit in the conditions of new technologies.
Methods To provide credible and valid conclusions, we used a combination of general scientific and economic methods of knowledge like synthesis, statistical analysis, and classification.
Results The article presents the results of the analysis of VAT examination report indices for 2015–2016, and it proves the positive influence of the ACS VAT-2 system on tax collection rate.
Conclusions and Relevance The positive influence of the ACS VAT-2 system gets evinced in tax revenue increase and lowering of the amounts declared by taxpayers to reimbursing. It is confirmed with indices of the statistical reporting under tax monitoring and estimates of territorial tax authorities. Classification of the identified incongruities should become a basis for the ACS VAT-2 system improvement.


Analysis of the practices and results of the use of the automated VAT control system (ACS VAT-2)

Pyshkina N.L. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( kondr45@mail.ru )

Yakushev M.F. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( yackushev.mihail@yandex.ru )

Journal: Financial Analytics: Science and Experience, #7, 2017

Importance The article considers the problems of value-added tax administration under current conditions of the Russian tax system.
Objectives The article aims to analyze the results of in-office VAT audit in the conditions of new technologies.
Methods To provide credible and valid conclusions, we used a combination of general scientific and economic methods of knowledge like synthesis, statistical analysis, and classification.
Results The article presents the results of the analysis of VAT examination report indices for 2015–2016, and it proves the positive influence of the ACS VAT-2 system on tax collection rate.
Conclusions and Relevance The positive influence of the ACS VAT-2 system gets evinced in tax revenue increase and lowering of the amounts declared by taxpayers to reimbursing. It is confirmed with indices of the statistical reporting under tax monitoring and estimates of territorial tax authorities. Classification of the identified incongruities should become a basis for the ACS VAT-2 system improvement.


Innovative economy and standardization

Filin S.A. Cand. Tech. Sc, the responsible secretary, Dep. the chairman Russian-Mongolian Business Council

Yakushev A.Zh. candidate of economic sciences, Center of management, economic and legal initiatives “Strategy”

Journal: Economic Analysis: Theory and Practice, #14, 2009

To transfer Russia to innovative course of development as soon as possible as a developing country with low solvent demand, business and population that do not have investment experience, state interference in these processes of innovation development is highly urgent. One of ways to effectively solve this problem in the field of formation of solvent demand for innovative products is technical regulation executed by way of promotional standardization.


The analysis of the research sector in Russian Federation as the base for building the innovation economy

Yakushev A.J. Candidate of Economy, leading expert of Center of management, economic and legal initiatives «Strategy» ( cdp777@rambler.ru )

Knyazeva M.A. Applicant for department of Management of Investment and Innovation, Plekhanov Russian Academy of Economics ( dakar-paris@mail.ru )

Smirnova N.V. Applicant for department of Management of Investment and Innovation, Plekhanov Russian Academy of Economics ( eternity_163@mail.ru )

Journal: National interests: priorities and security, #10, 2010

Today the development of the innovation economy is the main assignment for Russian Federation. The main purpose of this work is the quantity analysis of the condition of Research and Development sector in Russian Federation as the base for switch over to the innovation economy. In order to assess the research sector retrospective analysis, econometric and statistical methods were applied. The materials of this article can be used to disclose key system problems of science as an activity and find solutions to them.


On the question of expediency and prospects for creating mezhmaterikovoy thoroughfare Eurasia - North America based on land conversion Chukotka (Russia) - Alaska (USA)

Lebedev V.N. candidate of technical science, the President of Center of management, economic and legal initiatives «Strategy» (Strategy – Center) ( strategcenter@gmail.com )

Yakushev A.J. Candidate of Economy, leading expert of Center of management, economic and legal initiatives «Strategy» ( cdp777@rambler.ru )

Journal: National interests: priorities and security, #20, 2010

On the next stage of the world economy globalization the discussion of Russian-American (Bering) railway building project has become topical. However, on the basis of system analysis in view of its geopolitical, investment, economical and some other aspects the authors have come to a conclusion that the given project does not accord with the interests of Russia. So, it should be postponed for at least thirty years until the situation changes for the benefit of Russia.


Analysis of effectiveness and economic security of the project of construction water channel Caspian - Black / Azov Sea

Yakushev A.J. PhD in Economics, Senior Researcher, Vice-President JSC "Strategy-Center" ( Yakushev@strategy-center.ru )

Journal: National interests: priorities and security, #43, 2012

The problem of construction of sea ship canal "Eurasia" is considered from the point of view of the strategic and current, economic and political interests of Russia. Appropriateness of the project is the author of a doubt, in spite of its visual appeal. Russia receives the expensive investment project, major factors of payback and indirect which economic effects is in the territory of the other countries.


Implementation of investment potential of regions by increasing the investment attractiveness and business involvement in investment process

Goncharenko L.P. Doctor of Economics, Professor, Head of the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( inn.invest@mail.ru )

Filin S.A. Doctor of Economics, Professor, the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( safilin@mail.ru )

Yakushev A.J. PhD in Economics, Associate Professor, the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( yakushev@mnevniki.ru )

Akulinin F.V. PhD in Economics, Associate Professor the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( akulininf@yandex.ru )

Kuzmishchev D.A. PhD in Economics, Associate Professor the Department of Management of Investments and Innovations, the Russian Economic University named after G.V.Plekhanov ( kuzov@mail.ru )

Journal: Regional Economics: Theory and Pactice, #28, 2013

In the article the private indicators characterizing integrated investment appeal of the region now in use by rating agencies are analyzed. The accounting of measures offered by authors, in particular additional private indicators at an assessment of investment appeal of regions, will allow increasing objectivity of such assessment and investment appeal of regions as a whole. It will allow realizing more fully the investment potential of the region, to increase quality of an assessment of efficiency of use of investments, first of all in an innovation, in the region and to involve business in regional investment and innovative process.


Consumer market of the Tomsk region: current state, problems and ways of their decision

Konovalov V.V. PhD in Economic Sciences, Associate Professor, the Department of Economy of Natural Resources, the National Research Tomsk Polytechnic University ( sltan@ngs.ru )

Yakushev K.V. Consultant of the Economic Department, the Legislative Duma of the Tomsk region ( ykv@tomsk.gov.ru )

Journal: Regional Economics: Theory and Pactice, #45, 2013

In the article the features of the consumer market of the Tomsk region are considered. The characteristic of retail trade, activity of the organizations rendering services in public catering, food and light industry, and also procuring activity of wild plants is rather in detail opened. On the basis of statistical data the assessment of activity of the consumer market of the Tomsk region as a whole is given. The main normative legal acts regulating state regulation of the consumer market are designated, the main problems are opened and ways their solutions are proposed.


Growing importance of intellectual property in innovation companies` assets formation

Chaikovskaia L.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Сhaik4@yandex.ru )

IakusheV A.Zh. JSC "Strategiya-Centre", Moscow, Russian Federation ( yakushev@mnevniki.ru )

Korkunov M.V. Federal State Unitary Enterprise OKB "Fakel", Kaliningrad, Russian Federation ( info@fakel-russia.com )

Journal: Financial Analytics: Science and Experience, #22, 2014

The article discusses the intellectual property management issues, which constitute an important component of innovation organizations. The authors reveal accounting objects aspects, their depreciation. The article deals with technological improvement and hi-tech product manufacture, which require an economic model enabling considering and effectively depreciating an intellectual property. The authors provide recommendations about financial base expansion of an innovation activity at the expense of increase of intellectual property depreciation in production cost.


Financial policy of an organization: the concept, purposes and stages of formation

Yakushev M.F. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( yackushev.mihail@yandex.ru )

Journal: Finance and credit, #36, 2014

The article considers the concept of financial policy of an organization from the position of selecting an object of analysis and defines the purposes and stages of the financial policy making. The author rationalizes the conclusion that the financial policy of an organization represents a set of norms and principles, which are used in managing the organization's finance. The purpose of financial policy formation is to improve the quality of financial management of an organization. The policy stages' designation proceeds from the general economic purposes of the organization, its financial status and business environment.


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