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Shifting of taxation in Russia: problems of taxes carriers determination

Alenikov A.S. lecturer of world economy and management chair, Kuban state university ( as9882@mail.ru )

Journal: Finance and Credit, #47, 2011

The article covers a study of theoretical aspects of shifting taxation. A brief review of the shifting theory development stages is presented; the article gives an economic justification of the real effect made by shifted taxes on persons who are not considered to be taxpayers. There is a research of the influence of a supply and demand curves ratio on the taxpayers behavior.


First synthetic balances - the ideology of veiling credentials (to be continued)

Kuter M.I. Doctor of Economics, Professor, Head of department Accounting and Audit, the Kuban State University ( prof.kuter@mail.ru )

Gurskaya M.M. PhD in Economics, Assistant Professor of department Accounting and Audit, the Kuban State University ( marinagurskaja@mail.ru )

Alenikov D.N. Graduate Student of department Accounting and Audit, the Kuban State University ( west888west@ mail.ru )

Journal: International Accounting, #39, 2012

For the first time in Russia, a detailed study of the first surviving a synthetic balance and analytical calculations, based on which it is built. Critical assessment of the medieval method of constructing synthetic balance was made


The conceptual fundamentals of tax policy as an integrated economic category

Shevchenko I.V. Doctor of Economics, Professor, Head of department "World economy and Management", the Kuban State University ( decan@econ.kubsu.ru )

Alenikov A.S. Lecturer of department "World economy and Management", the Kuban State University ( as9882@mail.ru )

Journal: Finance and Credit, #30, 2012

In the article conceptual bases of a tax policy as complex economic category are considered. The treatment and the analysis of the main components of a tax policy in a cut of views conducting on them domestic and foreign scientists-economists are carried out. Attempt of formation of conceptual basis of a tax policy as most difficult economic category is offered.


Conceptual basis of tax policy as complex economic category

Shevchenko I.V. Doctor of Economic Sciences, Professor, Head of department "Global Economics and Management", the Kuban State University ( decan@econ.kubsu.ru )

Alenikov A.S. Lecturer of department "World Economics and Management", the Kuban State University ( as9882@mail.ru )

Journal: International Accounting, #37, 2012

In the article the conceptual bases of tax policy as complex economic category are considered. The treatment and the analysis of the main components of a tax policy in the context views of these leading national and international academic economists is carried out. The attempt of formation of a conceptual basis of a tax policy as most difficult economic category is presented.


The first synthetic balance sheets - ideology veiling credentials (to be continued)

Kuter M.I. Doctor of Economic Sciences, Professor, Head of department "Accounting and Audit", the Kuban State University, Krasnodar ( prof.kuter@mail.ru )

Gurskaya M.M. PhD in Economics, Associate Professor of department "Accounting and Audit", the Kuban State University, Krasnodar ( marinagurskaja@mail.ru )

Alenikov D.N. Graduate student of department "Accounting and Audit", the Kuban State University, Krasnodar ( west888west@ mail.ru )

Journal: International Accounting, #38, 2012

For the first time in Russia, a detailed study of the first surviving a synthetic balance and analytical calculations, based on which it is built. Critical assessment of the medieval method of constructing synthetic balance was made.


Influence of the income proportional taxation on the supply of labor

Mamonova I.V. associate professor Anti-recessionary management, taxes and taxation, Kuban state university ( i-mamonova@mail.ru )

Alenikov A.S. teacher of chair Anti-recessionary management, taxes and taxation, Kuban state university ( as9882@mail.ru )

Journal: Finance and Credit, #14, 2011

In a modern economic situation in Russia necessity of researches of influence of the taxation on behavior of an individual is more and more realized. In this workthe influence ofthe tax policy of the Russian Federation on behavior of the taxpayer onthe labour market is researched. The effectofusingproportional tax rates is separately researched. The conclusion about the dependence of kinds of income taxes rates and degree of labor supply is drawn, taking into account action of effects of the taxation.


Instruments of systems analysis in application to modeling of non-stationary economy

Alenikov A.S. Candidate of Economic Sciences, Lecturer of the Debarment of World Economy and Management, the Kuban State University, Krasnodar ( as9882@mail.ru )

Makarov M.V. Junior Research Fellow, the Department of World Economy and Management, the Kuban State University, Krasnodar ( makarmaksim@gmail.com )

Journal: National Interests: Priorities and Security, #4, 2014

The article is dedicated to the potential of instruments of system analysis in application to modeling and control of economic processes in non-stationary economy condition. On the basis of systems approach is formed a model-simulator for research of the optimal price This model is allowed to seller-monopolist research of the optimal by criterion of maximum current profit in changing conditions. Its a methodological basis for the formation of management decisions.


The optimum income taxation in Russia: the compromise between efficiency and equality

Shevchenko I.V. Doctor of Economics, professor, head of world economy and management chair, Kuban State University ( decan@econ.kubsu.ru )

Alenikov A.S. lecturer of world economy and management chair, Kuban state university ( as9882@mail.ru )

Journal: Finance and Credit, #46, 2011

The questions of creating an optimum tax system in Russia are analyzed in this article. The special attention is paid to the research of influence of various models of the income taxation on its efficiency - both proportional and progressive. Changing of state fiscal incomes and pure tax losses is studied at various models of the taxation for the purpose of revealing Russias economy most preferable one at the present stage of development.


What preceded the principle of accounting period

Kuter M.I. Doctor of Economics, Professor, Head of the Department of Accounting, Audit and Automated data processing , the Kuban State University, Krasnodar ( prof.kuter@mail.ru )

Gurskaya M.M. PhD in Economics, Associate Professor of the Department of Accounting, Audit and Automated data processing , the Kuban State University, Krasnodar ( marinagurskaja@mail.ru )

Alenikov D.N. Graduate Student of the Department of Accounting, Audit and Automated data processing, the Kuban State University, Krasnodar ( west888west@ mail.ru )

Musaelyan A.M. Graduate Student of the Department of Accounting, Audit and Automated data processing , the Kuban State University, Krasnodar ( moussaelian@gmail.com )

Journal: International Accounting, #34, 2013

In modern accounting practice the principle of the registration period is perceived as something self-evident. Few people think about how it originated, how it was formed and contributed to its emergence in the accounting activities, despite the fact that this principle can be attributed to one of the main objectives for the formation of the financial result.The conducted research allows to track evolution of formation of the principle of the registration period on the example of activity of the companies of Datini.


Developing a toolbox to optimize event-driven and functional diagrams in process-based management

Alenikov A.S. Kuban State University (KubSU), Krasnodar, Krasnodar Krai, Russian Federation ( as9882@mail.ru )

Kololeeva K.I. Kuban State University (KubSU), Krasnodar, Krasnodar Krai, Russian Federation ( kirakololeeva@mail.ru )

Journal: National Interests: Priorities and Security, #6, 2019

Subject The article discusses the potential for applying optimization methods with respect to event-driven and functional diagrams of business processes as part of labor productivity management in the process-based business structure.
Objectives The study is intended to develop tools for optimizing event-driven and functional diagrams as part of labor productivity management, using a comprehensive approach to various forms of business process presentation.
Methods Expanding the tools, we applied methods of analysis, modeling, abstraction, idealization and comparison.
Results We propose an augmented and refined concept of using optimization tools of event-driven and functional diagram of business processes to increase labor productivity. The article shows an algorithm for applying the updated optimization tools, illustrating a business process. We conduct a feasibility study of the augmented technique.
Conclusions and Relevance If a comprehensive approach to various forms of business process presentation is implemented, a flexible and adaptive algorithm is formed to use the augmented and refined technique for optimizing event-driven and functional diagrams. The tools of the augmented optimization technique allows to increase labor productivity by reducing the duration, manpower and cost of business processes. The proposed technique has some strengths as compared with other techniques, being versatile and applicable to any enterprises. The technique optimizes business processes in terms of six aspects, without requiring complex and expensive software applications, being practicable even for smaller businesses.


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