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Tendencies and factors of investment activity: regional aspect

Dadashev A.Z. Doctor of Science (Economics), associate professor, Russian Financial and Economic Institute of correspondence tuition

Bass A.B. Cand. Sc. (Economics), assistant professor, Russian Financial and Economic Institute of correspondence tuition ( abass47@rambler.ru )

Journal: Regional Economics: Theory and Practice, #9, 2009

The article studies the activity of the public institutes for development that enhance and improve regional investments. The authors believe however that their functioning, including the Development Bank, bears risks related to their non-performance. Risks reduction proceeds from following the development strategies, transparency and subordinancy of the mentioned facilities, disclosure of information, development of target performance indicators and monitoring thereof.


Tax factor of financial and economic security state

Dadashev A.Z. Doctor of Economic Sciences, Professor "Finance, Insurance and Taxes", The Correspondence Financial and Economic Institute of the Financial University under the Government of the Russian Federation ( bn@vzfei.ru )

Journal: National Interests: Priorities and Security, #33, 2012

The tax factor in a context of financial and economic safety is considered as the fiscal tool and as the tool of a tax policy of the state. In crisis conditions there are budgetary risks which are especially significant at the oil and gas extraction states. With a view of their minimization it is necessary not to be limited to filling of financial "pillow" of safety, and to carry out processes of restructuring of economy more actively, to develop sector of processing productions.


Fiscal mechanism of investment processes in regions with tense situation in labor market

Dadashev A.Z. Doctor of Economic Sciences, Professor of department "Taxes and Taxation", professor, the Correspondence Financial and Economic Institute of the Financial University under the Government of the Russian Federation ( bn@vzfei.ru )

Journal: Finance and Credit, #28, 2012

In the article the investment processes in depressive regions are considered. It is revealed that the low investment appeal which has developed in them objectively demands carrying out special regional policy of the federal authorities concerning the subjects of the Russian Federation constantly included in the list of territories with an intense situation on a labor market. The need of development and realization of the industrial policy providing creation and development of labor-consuming processing productions, growth of employment of the population and decrease in an unemployment rate in this regard locates in depressive regions. It is recommended to strengthen the budgetary mechanism of support of depressive regions at the expense of the state direct investments and to make active the tax mechanism by mode establishment in them a special economic zone of industrial and production type.


To the question of financial autonomy of municipal entities and methods of assessment of its level

Dadashev A.Z. Academy of Public Administration, Moscow, Russian Federation ( azd120840@yandex.ru )

Zolot'ko A.I. Institute of Distance and Open Education, Financial University under Government of Russian Federation, Moscow, Russian Federation ( goldrose@bk.ru )

Journal: Finance and Credit, #9, 2018

Subject This article considers the issues of financial self-sustainability of municipal entities in the context of the European Charter of Local Self-Government and municipal reform being conducted in the Russian Federation.
Objectives The article aims to reveal the essence and content of financial self-sustainability of municipal entities and substantiate the method of estimation of its level. The article also aims to develop and propose a method of estimating the level of relative financial self-sustainability of local self-government bodies, which would provide sufficient confidence in the process of separating groups of municipal entities.
Methods For the study, we used a systems approach and the methods of comparative and structural analyses.
Results The article reveals the content of financial self-sustainability of municipal entities, the key criterion of which is the need of local budget for government aid. As well, the article proposes a method of assessing the level of relative financial self-sustainability of local self-government bodies, which ensures a greater reliability when separating groups of municipal entities.
Conclusions On the basis of the key criterion, municipal entities can be identified as municipal entities that have attained full financial self-sustainability and municipalities which financial independence is incomplete or relative.


A theoretical and methodological framework for finance research

Dadashev A.Z. Moscow State University of Economics, Statistics and Informatics (MESI), Moscow, Russian Federation ( azd120840@yandex.ru )

Journal: Finance and Credit, #29, 2015

Subject The article considers theoretical and methodological approaches, using which, it is possible to further develop the theory of finance.
     Objectives The study aims to disclose the nature of finance based on the doctrine of expenses and income of the State, expansion of the functions of the State, and increase in fiscal burden of the economy.
     Methods I analyze finance as a triune set of interconnected public finance, finance of organizations (enterprises) and finance of citizens (personal finance, finance of households). I consider the above components of finance as a uniform system of money flow, as a financial system of the country, in which all parts are autonomous; however, changes in one part will definitely appear in others.
     Results I have developed a unique structure of purposes and functions of each of the three subsystems of the financial system. The study defines regularities and features of finance formation and development within the economy of each civilization, i.e. slaveholding, feudal, and capitalist (market). It shows the influence of productive forces development on public relations, the structure of functions and objectives of the State that require increasing the tax burden of the economy to ensure financial security.
     Conclusions As opposed to pre-capitalistic civilizations, in the 20th century, taxes and other mandatory social payments provide for State revenue formation. In social States, the expenses for social policy implementation are dominating, and the significance of tax revenues as part of public revenue is decreasing, however, the leading role of tax revenues continues.


Developing the financial mechanism and taxation of social facilities

Dadashev A.Z. Plekhanov Russian University of Economics, Moscow, Russian Federation ( azd120840@yandex.ru )

Meshkova D.A. Academy of Public Administration, Moscow, Russian Federation ( artego2005@mail.ru )

Topchi Yu.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( djuliast7@gmail.com )

Journal: Finance and Credit, #30, 2016

Subject The article considers social enterprise as an object of scientific research, financing and taxation, and analyzes changes in the structure of financial support to social entrepreneurship on the case of different types of institutions.
Objectives The study aims to underpin the criterion of classification of non-profit organizations operating in the social sphere to social entrepreneurship entities, identify trends in the structure of financial backing for health care and educational institutions, assess the tax mechanism of social entrepreneurship support.
Methods The study employs dialectics and systems approach in the analysis of business. Using the structural-and-logical method, we identify subjects of social entrepreneurship with special mechanism of financial support and tax incentives.
Results Social entrepreneurship is a special segment in the modern market economy along with commercial, industrial and financial entrepreneurship. Its entities in the form of unitary non-profit organizations, State and municipal institutions may have additional income from income-generating activities, in addition to budget subsidies to fulfill State (municipal) jobs. The criterion for inclusion in the social entrepreneurship category is the availability of additional income from charged services. To encourage private social entrepreneurship, tax incentives have been provided since 2011.
Conclusions We propose to set a limiting value of earnings from income-generating activities for budgetary institutions, which should not exceed the amount of budget subsidies to fulfill State (municipal) jobs. An overlimit shall be a basis for moving the budgetary institution to the autonomous category.


Structural changes in tax proceeds of consolidated budgets of constituent entities of the Russian Federation and in the mechanism of their distribution between regional and local budgets

Dadashev A.Z. Moscow State University of Economics, Statistics and Informatics, Moscow, Russian Federation ( azd120840@yandex.ru )

Topchi Yu.A. Moscow State University of Economics, Statistics and Informatics, Moscow, Russian Federation ( djuliast7@gmail.com )

Journal: Finance and Credit, #39, 2014

The article considers the distribution of tax revenues between the budgets of the Russian Federation's consolidated budget and analyzes the role of each status group of taxes in the tax revenues formation of consolidated budgets of the constituent entities of the Russian Federation. The paper analyzes the influence of recent amendments to the standards of allocation of individuals' income tax and taxes, which relate to special tax treatment, on the structure of tax revenues to regional and local budgets. The authors substantiate the possibilities and methods of maintaining significance of tax revenues in the formation of consolidated budgets of the constituent entities of the Russian Federation, increasing tax revenues of local budgets, and reducing the level of State allowance to regional and local budgets. The authors propose to transfer the rate of federal income tax (2%) to the regional rate thus raising it to 20% to compensate the income falling out the budgets of the constituent entities of the Russian Federation, which is caused by the introduced bonus depreciation. The change in the normative standard of charges on the income tax of individuals from 80 to 85% in favor of the regional budget and the allocation of tax proceeds under simplified taxation system to local budgets will enable to increase the level of financial independence of municipalities. The authors point out that it is expedient to separate the amount of allowance on regional and local taxes, which is granted to taxpayers under the Russian Tax Code, in the calculations of State allowances to regional and local budgets as amounts of conditional refunding of tax reduction. The authors emphasize that over the medium term, in order to ensure the stability of regional and local budgets, the Ministry of Finance of the Russian Federation plans the ultimate refusal of providing scheduled next federal privileges on regional and local taxes. In this case, any introduction of new federal tax privileges or preferences should entail the identification of the source of compensation of the falling out tax revenues.


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