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Specifics and analysis results of livestock products cost in modern conditions

Rafikova N.T. Bashkir State Agrarian University (BSAU), Ufa, Republic of Bashkortostan, Russian Federation ( rafikova163@rambler.ru )

Bakirova R.R. Financial University under Government of Russian Federation, Ufa Branch, Ufa, Republic of Bashkortostan, Russian Federation ( stat69@mail.ru )

Khazieva A.M. Bashkir State Agrarian University (BSAU), Ufa, Republic of Bashkortostan, Russian Federation ( Energy_girl_88@mail.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2019

Subject The article discusses quantitative and qualitative characteristics and methodological aspects related to the study of livestock production costs in the Republic of Bashkortostan.
Objectives The aim is to improve the analysis of costs of livestock production in modern conditions.
Methods The study employs various principles of scientific knowledge and the systems analysis. It rests on the case of agricultural organizations of the Republic of Bashkortostan, using the methods to analyze the structure and trends, average and relative values, indexes, groups, tables and graphs.
Results We review factors affecting the livestock production costs, taking into account the directions for the livestock production development, provide a comprehensive assessment of the impact of changes in and structure of costs on changes in cost price, as well as the impact of the rate of resource consumption and prices on changes in cost for individual items. The study shows that the best estimates can be provided by a comparative analysis of average annual rate of dynamics and structure of production costs and the analysis of implementation stages of government programs for agriculture development.
Conclusions It is crucial to monitor and audit agricultural expenses, energy tariffs, and perform a comprehensive analysis of production costs.


Analyzing the tax system as a factor of social policy of the State

Sheina A.Yu. Financial University under Government of Russian Federation (Ufa Branch), Ufa, Republic of Bashkortostan, Russian Federation ( ms.sheina90@mail.ru )

Bakirova R.R. Financial University under Government of Russian Federation (Ufa Branch), Ufa, Republic of Bashkortostan, Russian Federation ( stat69@mail.ru )

Masich S.M. Bashkir Cooperative Institute, Branch of Russian University of Cooperation, Ufa, Republic of Bashkortostan, Russian Federation ( m.m.svetlana@mail.ru )

Journal: National Interests: Priorities and Security, #3, 2020

Subject We analyze the effect of the tax system on the social policy of the State.
Objectives The study aims to assess the tax system as a factor of government’s social policy.
Methods We employ methods of systems analysis, including qualitative, quantitative, factor analysis, generalization methods, comparison, as well as economic and statistical methods. Statistical reporting of the Federal Tax Service of Russian Federation, the Ministry of Finance of the Republic of Bashkortostan, and laws and regulations served as empirical and information basis of the study.
Results We considered the classification of tax instruments for implementing the social policy of the tax system, and indicators of social policy efficiency; identified areas for stirring up the social function of taxes. They include the use of personal income tax as a tool of State social policy through the separation of taxpayer income to apply progressive tax rates based on the analysis of statistical data on taxpayers’ size and per capita income behavior. The paper defines the main factors of changes in the modern social policy of the Russian Federation.
Conclusions At the present stage of tax system development, the paper highlights the increased level of social awareness. It is manifested in increased social control over effective functioning of State institutions. This control focuses on the quality of public services, cost effectiveness, and improved living standards.


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