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On the cadastral value applicability as a tax base for the property tax calculation

Il'ina A.V. Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Russian Federation ( av-iliyna@yandex.ru )

Il'in A.S. Governors Administration of Sverdlovsk Oblast, Yekaterinburg, Russian Federation ( as-iliyn@narod.ru )

Journal: International Accounting, #34, 2015

Importance Under the federal laws introduced in 2014 by the Russian Federation Presidential Decree, personal and corporate property tax shall be charged as a percentage of the cadastral value of the property. The position of certain businesses further aggravated, as when comparing the carrying value of assets with the cadastral (market) value, there is an understanding that the tax base may increase tenfold for some taxpayers.
     Objectives The aim is to consider tax rate differentiation, as it can regulate the volume of tax liabilities and influence the investment attractiveness of the region.
     Methods Forecasting the tax revenues can be reduced to modeling the dynamics of the tax base against different economic parameters. In other words, the amount of fiscal charges is a basis for tax rate differentiation, taking into account the factors influencing the change in property tax assessment as a percentage of the cadastral value of the property.
     Results The preliminary analysis shows that the cadastral value array is not homogeneous for different real property items. Executive authorities should be selective in determining the list of taxable items on which property tax should be levied as a percentage of the cadastral value.
     Conclusions In some instances, the transfer to property tax assessment as a percentage of the cadastral value is beneficial for taxpayers, as today the cadastral value does not reflect the objective market situation at the date of appraisal, leading to underestimated tax base for property tax calculation.


The theory and modern practice of corporate statistics of transport complex

Mihnenko O.E. doctor of Economics, professor of the Moscow state university of communications ( keu-vgna@mail.ru )

Ilin V.V. candidate of engineering, professor of department of economy and management VGNA Minfina of the Russian Federation ( keu-vgna@mail.ru )

Journal: National Interests: Priorities and Security, #2, 2011

The article deals with new approaches to formation of indicators system for management of activity of large corporation.
     Indicators are base for formation of models system. Models system is aimed at working-out and measuring of activity efficiency of the company.


Problems and prospects of development of city passenger transport

Davydova L.V. State University - Education-Science-Production Complex, Orel, Russian Federation ( 1946@orel.ru )

Il'minskaia S.A. Financial University under Government of Russian Federation, Orel branch, Orel, Russian Federation ( ilminskaya_svetl@mail.ru )

Journal: Financial Analytics: Science and Experience, #12, 2014

The article analyzes the state and prospects of development of city passenger transport on the example of the market of city passenger traffic in the Orel region. The authors define the package of measures, directed on increase of overall performance of city passenger transport.


Methods for assessing and promoting scientific-research projects and programs

Khrustalev E.Iu. Central Economics and Mathematics Institute, RAS, Moscow, Russian Federation ( stalev@cemi.rssi.ru )

Il'menskaia E.M. Central Economics and Mathematics Institute, RAS, Moscow, Russian Federation ( lenail@cemi.rssi.ru )

Journal: Economic Analysis: Theory and Practice, #17, 2014

The paper analyzes the effectiveness of existing organizational and economic mechanisms to encourage and finance research and innovation. The proposed new methods shall be useful to reorient production activities of industrial enterprises to development of new high-tech products and technologies.


Conceptual basics of finance stability strengthening of organizations of customer cooperation

Ilina L.I. Doctor of Economics, professor of department Finance and Statistics, Russian University of Cooperation ( luiza_Ilina@mail.ru )

Journal: Finance and Credit, #37, 2010

The concept financial provision methodology is specified, the scientifically-proved Concept of increasing the financial stability of the organizations of consumers cooperation is worked out, of which the financial strategy, government support measures of consumers cooperation of the northern territories are proved, some recommendations of the basis strengthening of cooperative property are given, the model of financial provision of the organizations of the of consumers cooperation is offered.


Key factors for preparing the control information for corporate finance management

Il'in V.V. Moscow City University of Management under Government of Moscow, Moscow, Russian Federation ( vladimir_v_ilyin@hotmail.com )

Zhukov V.N. Plekhanov Russian University of Economics, Moscow, Russian Federation ( vn-zhukov@mail.ru )

Journal: Financial Analytics: Science and Experience, #15, 2014

Management of corporate finance in unstable economic environment demands increased requirements to ensure the quality of all its resources, including information. The control information, management capacity of which is not fully studied is very important in these conditions. The article considers new approaches for preparing and using of the control information within the framework of corporate finance management.


Prospects of development of the system of refinancing of the commercial banks

Ilina L.I. Doctor of Economics, professor of department Finance and Statistics, Russian University of Cooperation ( luiza_Ilina@mail.ru )

Ruzhanskaya N.V. PhD in Economics, associate professor, Russian University of Cooperation, Syktyvkar ( natasharug@mail.ru )

Journal: Finance and Credit, #48, 2011

In the article is opened the concept corridor of the interest rates, utilized for control of the liquidity of banking sector in the system of refinancing. The role in formation of the money and credit policy of the central banks in the different countries is presented. The problems of the formation of the system of the corridor of the interest rates in Russia are shown. the measures for the improvement of the system of refinancing, which ensure the equal access of commercial banks to the credit resources and facilitating the effective work of money market are proposed.


Model assessment of sustainability science-intensive enterprises of the aviation industry

Lidiia A. Fedorova Candidate of Economic Sciences, Doctoral Candidate of the Department of Economics Institute of Investments, the Moscow Aviation Institute (the National Research University) ( LAF2006@yandex.ru )

Mikhail E. Il'in Candidate of Physical and Mathematical Sciences, Associate Professor of the Department of Higher Mathematics, the Ryazan State Radio Engineering University ( LAF2006@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2014

The article analyzes the essence of the process of sustainable development in modern conditions, focuses on the potential development of this process on the example of scientific-production complex of the aviation industry. The authors propose a model of sustainability assessment of science-intensive industries, using four key characteristics economic security and technological independence, intellectual attractiveness and social stability.


Analysis of connection of financial coefficients

Ilina I.V. honored economist of the RF, candidate of economic sciences, associate professor of the department Finances and credit

Sidorenko O.V. candidate of economic sciences, associate professor of the department Statistics and economic analysis of activities of enterprises, FGOU VPO Orel State Agrarian University ( sov1974@mail.ru )

Journal: Economic Analysis: Theory and Practice, #12, 2009

The tasks of ensuring of effectiveness and economic stability of agrarian production still remain actual. Necessity to develop system of indicators is still in force characterizing different functions and subsystems of economic dynamics of enterprises the best way as well as appraisal criteria and threshold values allowing refer the knowledge obtained to successful or unsuccessful indicators. Exactly system approach to appraisal of financial condition of agricultural organizations will allow providing objective basis for making management decisions.


Institutional transformation of the world financial architecture

Bauer V.P. doctor of economic sciences, candidate of technical sciences, associate professor, head of the consult center of Finance Academy under the Government of Russian federation ( bvp09@mail.ru )

Ilin I.V. candidate of geologic-mineral sciences, associate professor, head of the chair geopolicy MSU named after M.V. Lomonosov ( info@fgp.msu.ru )

Journal: National Interests: Priorities and Security, #21, 2010

Transformation of world financial architecture (WFA) is offered to be carried out with use of model formed in co-ordinates of a geotriad of institutes "geopolitics-geoeconomy-geonomika". On the basis of sovereign funds and national riches of the countries-participants new WFA it is offered to realize the concept of the national rent and to create new metacurrency. It is given reason, that resistance of transformation it will be possible to expect in spheres of a national competition, stability of development and safety. Transformation threats are resulted, the indicators, allowing estimating economic safety of these countries are offered.


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