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Budgetary strategy at the sub-federal level

Dement'eva N.M. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( nm.dd@yandex.ru )

Dement'ev D.V. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( ddw68@yandex.ru )

Journal: Finance and Credit, #36, 2014

The article stresses the need to clearly define the content and structure of a budget strategy as a methodological basis of developing strategic plans and long-term forecasts of budget figures. Based on the analysis of regulatory documents of legislative and executive powers at the federal and regional levels the authors emphasize that a budget strategy should not contain any long-term calculations of budgetary income and expenses. The work proves the expediency of developing a single methodological base for building a budget strategy at the sub-federal level. The authors make a conclusion that the subjects of the Russian Federation should develop techniques, methods and models of budgetary forecasting with due consideration of regional specifics.


Tax holidays for individual entrepreneurs: the expected outcome

Dement'eva N.M. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( nm.dd@yandex.ru )

Dement'ev D.V. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( ddw68@yandex.ru )

Journal: Finance and Credit, #20, 2015

Importance The article considers the conditions and possibility of introducing tax holidays in the Russian Federation for 2015-2020 for the newly registered individual entrepreneurs, who apply the simplified tax system and the patent system on activities established by regional laws. This measure will stimulate the small business development.
     Objectives The paper's objective is to consider options of applying tax schemes during the period of tax holidays with negative implications for regional and municipal budgets.
     Methods We used empirical research and logical methods to summarize the empirically-obtained data.
     Results We have proposed criteria for selecting the economic activities for which it is advisable to introduce tax breaks in the Novosibirsk region. Furthermore, we have developed recommendations on possible limitation of the number of employees and maximum amount of revenues of individual entrepreneurs.
     Conclusions and Relevance
When introducing tax holidays in the Russian Federation, it is necessary to consider regional specifics of the economy, the labor market, and demand for goods, works and services, as well as possible consequences of reduced tax revenues from small businesses caused by possible tax schemes. In economic crisis conditions, it is dangerous to introduce inappropriate risk-taking changes in the regional tax legislation without justified positive results for the region's economy.


Program-based budgetary spending on education: the efficiency evaluation

Dement'eva N.M. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( nm.dd@yandex.ru )

Dement'ev D.V. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( ddw68@yandex.ru )

Journal: Financial Analytics: Science and Experience, #41, 2015

Importance The research examines the role, dynamics and content of long-term governmental, departmental and municipal programs for financing budgetary spending of the Novosibirsk oblast and city of Novosibirsk on education.
     Objectives The research reviews target indicators of two long-term programs and their expected outcome. We also evaluate whether budgetary funds are effectively used in line with the special purpose and program method of budgetary planning. The research identifies challenging issues of applying the program method.
     Methods Using empirical methods and statistical methods, we analyzed program and budgetary indicators.
     Results Projected estimates of target indicators are mainly expressed in relative numbers, thus preventing the evaluation of real program results. Projects do not indicate planned production indicators, which serve as the baseline for determining budgetary funding needs. As for 2015, programs and budgets of the Novosibirsk oblast and city of Novosibirsk have different financing. There are no monitoring results displaying how the programs have been performed throughout the year, thus making it impossible to compare them with budgetary cash spending.
     Conclusions and Relevance Currently, even if the management-by-objective method is implemented in budgetary planning, it does not ensure efficiency, intended use of budgetary funds and expected results. The programs should be approved simultaneously with forecasting the socio-economic development of areas. Budgetary expenditure planning requires regulatory standards on the most crucial areas of program expenditures. It is necessary to prudently select target indicators, which will reflect the efficiency of budgetary funds use. Regular monitoring of program performance will allow adjusting finance and reduce ineffective spending.


Program-based budgetary spending on education: The efficiency evaluation

Dement'eva N.M. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( nm.dd@yandex.ru )

Dement'ev D.V. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( ddw68@yandex.ru )

Journal: International Accounting, #13, 2016

Importance The research examines the role, dynamics and content of long-term governmental, departmental and municipal programs for financing budgetary spending of the Novosibirsk oblast and city of Novosibirsk on education.
Objectives The research reviews target indicators of two long-term programs and their expected outcome. We also evaluate whether budgetary funds are effectively used in line with the special purpose and program method of budgetary planning. The research identifies challenging issues of applying the program method.
Methods Using empirical methods and statistical methods, we analyzed program and budgetary indicators.
Results Projected estimates of target indicators are mainly expressed in relative numbers, thus preventing the evaluation of real program results. Projects do not indicate planned production indicators, which serve as the baseline for determining budgetary funding needs. As for 2015, programs and budgets of the Novosibirsk oblast and city of Novosibirsk have different financing. There are no monitoring results displaying how the programs have been performed throughout the year, thus making it impossible to compare them with budgetary cash spending.
Conclusions and Relevance Currently, even if the management-by-objective method is implemented in budgetary planning, it does not ensure efficiency, intended use of budgetary funds and expected results. The programs should be approved simultaneously with forecasting the socio-economic development of areas. Budgetary expenditure planning requires regulatory standards on the most crucial areas of program expenditures. It is necessary to prudently select target indicators, which will reflect the efficiency of budgetary funds use. Regular monitoring of program performance will allow adjusting finance and reduce ineffective spending.


St. Petersburg industrial policy: Determining the factors of structural changes in industry through Shift-Share Analysis

Dement'ev M.V. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation ( Mark_sur@mail.ru )

Journal: Regional Economics: Theory and Practice, #5, 2020

Subject. This article examines the theoretical and practical aspects of the implementation of industrial policy and the structural transformation of the manufacturing industry in St. Petersburg.
Objectives. The article aims to justify the priority of the industry-based approach to industrial policy in St. Petersburg and determine its effectiveness by highlighting the factors of structural transformation of the city's manufacturing industry using the Shift-Share Analysis method.
Methods. For the study, I used logical, statistical, and factor analyses.
Results. Based on shift-share analysis, the study highlights positive results of industrial policy in the development of certain industries in St. Petersburg, as well as those industries that require further development of urban industrial policy.
Conclusions. Despite the fact that the industry of St. Petersburg as a whole has become more stable, problems in the development of mechanical engineering and production of computers, electronic and optical products have not yet been solved.


Organizational and economic mechanism of increase of vegetable production efficiency

Dement'ev S.Yu. V.I. Vernadsky Crimean Federal University, Simferopol, Republic of Crimea, Russian Federation ( 7293120@gmail.com )

Journal: Regional Economics: Theory and Practice, #7, 2016

Importance The article discusses the organizational-economic mechanism intended to improve the efficiency of production of vegetables.
Objectives The paper aims to study and formalize the organizational-economic mechanism of improving the efficiency of production of field vegetables in enterprises of the Republic of Crimea, as well as to optimize the production of this product using a production function.
Methods To consider the issue, I used general scientific methods of analysis, synthesis, induction, modeling, DEA-analysis, and statistical methods of analysis.
Results I identified the need for analysis of the essence and structure of the organizational-economic mechanism in order to enhance the effectiveness of vegetable production in enterprises of the Republic. The reason for this is to improve the use of factors of production. The resulting production function describes the effect of each factor, as well as their total impact on the final result of the activity that gives the opportunity to reallocate resources in the best way.
Conclusions I conclude about the nature of the organizational-economic mechanism of production efficiency and also justify the possible ways of improving the activities of producers of vegetables.


Budget authorities and capabilities of municipalities

Dement'ev D.V. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( ddw68@yandex.ru )

Journal: Finance and Credit, #17, 2017

Importance During the economic crisis, the budget system faces problems related to budget performance, balance, and deficit reduction at all levels. These problems are particularly acute for rural settlement budgets.
Objectives The study aims to assess socio-economic condition of rural settlements, potential sources of revenue in municipalities, and implementation of budget authorities in rural areas.
Methods The study applies methods of grouping and statistical data analysis.
Results I examined economic, social and budget indicators of rural settlements in the Novosibirsk oblast for 2015, the condition of transport network (roads, energy, water supply), population size and remoteness from the oblast center. The analysis and evaluation of rural settlements' indicators were performed in the sphere of trade, private plot activities, and farming.
Conclusions Budgets of rural settlements are characterized by the lack of balance, financial stability and independence. To implement the principles of independence and balance of the budget system, it is required to integrate municipalities at the level of rural settlements. Fewer number of settlements will enable to enhance investment appeal of territories, improve management, reduce management costs, and channel financial resources to address economic and social problems.


Russia's place in global value chains

Dement'ev V.E. Central Economics and Mathematics Institute, Russian Academy of Sciences, Moscow, Russian Federation ( vedementev@rambler.ru )

Novikova E.S. Plekhanov Russian University of Economics, Moscow, Russian Federation ( eknov1981@gmail.com )

Ustyuzhanina E.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( dba-guu@yandex.ru )

Journal: National Interests: Priorities and Security, #1, 2016

Importance The article overviews expertise of countries, which created their considerable competitive advantages through value chains. It also analyzes the main errors Russia committed when integrating into the international division of labor.
Objectives The research analyzes the value in terms of external and internal competition.
Results We described Russia's errors of integrating into the international cooperation. We divided them into two groups of internal and foreign economic policy and specified them accordingly.
Conclusions and Relevance Under current circumstances, import substitution initiatives should be implemented prudently, understanding associated risks. If all steps of value delivery are performed within the national economy, it may, to the certain extent, impede technological development, since an involvement into global value chains contributes to growth in labor productivity. We formulated the main principles, which Russian companies should take into account to set up new cooperative relations with new partners.


Tax collection rate as a tax administration indicator

Dement'ev D.V. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( ddw68@yandex.ru )

Journal: Financial Analytics: Science and Experience, #35, 2016

Importance Taxes represent a key source of fiscal revenue, thus making tax collectibility a very important issue during the economic crisis and falling trends of tax receipts. Based on materials on the Russian Federation and three constituent entities of the Siberian Federal District, I study trends, structure of tax amounts due, penalties and tax sanctions per tax group. The article overviews what makes up uncollectible taxes payable. As for regional and local taxes, I report a percentage of individuals’ taxes in arrears, which should be reduced.
Objectives Relying upon publicly available reports, the research analyzes trends in taxes payable to present possible methods for reducing them.
Methods I applied a theoretical method of research in generalizing, analyzing factual data of fiscal revenue, and determining trends in taxes payable.
Results The article depicts general trends in the current situation and proposes areas for increasing tax collectibility.
Conclusions and Relevance Law-makers should legislatively adopt the concept of tax collectibility and practically determine an economically feasible indicator so to reasonably evaluate the current performance of executive bodies, i.e. tax administrators of budgets at various levels. As their crucial purpose, those bodies should prevent taxes payable from arising and increasing. However, the collectibility of non-tax revenue of budgets still remain a disputable issue.


A regional program-based budget: the need and effectiveness

Dement'ev D.V. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( ddw68@yandex.ru )

Journal: Finance and Credit, #7, 2015

The impact of the global financial crisis of 2008, the initiation and practical implementation of economic sanctions against the Russian Federation, specifically, the certain sectors of the Russian economy make abundantly clear the relevance of the problem of effective program-based budget planning to meet the social obligations to the population by the State and Russian regions. Budget expenditures, which are formalized in the form of government programs, should result in increased economic growth, i.e. in the improvement of living standards of the Russian Federation citizens. The author considers the forecasted and actual process of transition to budget expenditure planning on the basis of State and departmental targeted programs using the materials of the Novosibirsk regional budget for the period of 2012-2014. With the help of general scientific methods, the author analyzed the structure of expenditures of the Novosibirsk regional budget, identified development trends in program-based budget planning and the share of non-program costs. The author proposes to make amendments to the Russian Fiscal Code, to adapt budget classification so that to reflect total allocations under entire program (without dividing it into sections and subsections), in the annex to the law on budget implementation to annually publish the results of financing government programs with the indication of planned allocations. It is reasonable to evaluate the effectiveness of the use of budgetary funds only if there are target indicators adapted to regions. The author concludes that the transition to the program-based principle of planning the budget expenditures does not automatically provide an increase in effective use of budget funds and program-related outcomes.


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