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Tax stimulation of investment activities: problems and their solutions

Mandroshchenko O.V. Financial University under the Government of the Russian Federation, Moscow, Russian Federation ( olga.v-ma@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #25, 2014

In article author assesses the condition of material and technique base of enterprises, considers such tax benefits, as tax holidays, reduced corporate income tax rate, investment tax credit, introduce new index - tax rate of tax stimulation of investment activities for evaluation of investment tax incentives, justified problems and developed solutions of effective tax benefits.


Evaluation of methodological approaches to tax planning at the regional level

Mandroshchenko O.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( olga.v-ma@yandex.ru )

Tatarenko A.M. Financial University under Government of Russian Federation, Moscow, Russian Federation ( anna.tatarenko1997@yandex.ru )

Journal: Regional Economics: Theory and Practice, #11, 2018

Subject The article addresses tax planning at the regional level.
Objectives The purpose is to show the importance of the issue and identify problems related to tax planning, assess economic and statistical methods for tax revenue planning at the regional level.
Methods The study employs the least squares and exponential smoothing methods.
Results We analyzed certain indicators of social and economic development of the region, defined the tax potential and determined the amount of taxes and fees that are to be paid directly to the regional budget.
Conclusions We offer to include the following in the formula of the least squares method: an inflation factor, indicator reflecting the additional volume of tax revenues as a result of changes in legislation, additional revenues due to an increase in the profits of major taxpayers. The findings may be useful for the Ministry of Economic Development of regions and the Federal Tax Service to formulate the concept of economic development, tax policy, and projected tax revenues to the consolidated budget.


Principal approaches to evaluating the efficiency of tax benefits

Mandroshchenko O.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( olga.v-ma@yandex.ru )

Journal: Financial Analytics: Science and Experience, #39, 2016

Importance The article discusses some aspects of developing tax benefit efficiency criteria and indicators. If tax benefits are systematized, it will help the State articulate regulatory documents.
Objectives The research substantiates methodological approaches to assessing the efficiency of tax benefits, formulates my own evaluation criterion and devises methods for reviewing the efficiency of tax benefits.
Methods Using general logic methods and techniques, I reveal methods to evaluate the efficiency of tax benefits as developed by the Russian Ministry of Economic Development and regional authorities, prove that the systems approach was not applied to determine the criterion and indicators of efficiency of tax benefits. Drawing upon econometric methods, I analyzed the efficiency ratio of tax benefits and propose parameters to assess them per group.
Results The article provides the criterion to evaluate the efficiency of tax benefits from perspectives of the beneficiary and the purpose. I substantiate general and individual indicators of the efficiency of tax preferences, and suggest the way social efficiency should be assessed through the method of the dynamic rate.
Conclusions and Relevance The proposed criteria and efficiency indicators of tax benefits will help tax authorities monitor tax benefits, maintain reasonable tax policies for executive authorities, and plan tax payments for entities. The findings may be used by the Federal Tax Service of the Russian Federation and regional authorities to analyze, evaluate and forecast tax benefits.


Developing the taxation of the oil and gas sector of the Russian Federation in the contemporary economy

Mandroshchenko O.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( olga.v-ma@yandex.ru )

Nikolaeva A.L. Financial University under Government of Russian Federation, Moscow, Russian Federation ( alnikolaeva@list.ru )

Journal: National Interests: Priorities and Security, #7, 2017

Importance The article deals with such topical issues as an evaluation of the tax treatment in the oil and gas sector of the Russian Federation.
Objectives The research illustrates the significance of the oil and gas sector in the national economy, identifies key taxation issues and proposes possible solutions.
Methods The article analyzes what problems the State and Oil & Gas companies face in terms of taxation, and unveils difficulties in the administration of tax benefits, tax maneuvering measures in relation to Oil & Gas companies.
Results We study trends in the mineral production tax proceeds to the budget, show how the mineral production tax depends on external factors. We also analyze whether it is possible to abolish the export duty on natural resources and Oil & Gas companies can start withhold tax on their financial results.
Conclusions and Relevance We suggest altering the mineral production tax computation so to exclude the effect of external factors on the tax base, and subsequently use the financial result as the taxable base in oil production. The article expresses our ideas of introducing an excise tax on crude oil and allowing for tax deduction multiplied by a respective coefficient, authorizing local tax bodies, to a certain extent, to coordinate transactions among the Russian and foreign counterparts, thus streamlining the development of the transfer pricing mechanism. The findings can be used by the Ministry of Economic Development of the Russian Federation, Federal Tax Service of the Russian Federation to outline the concept of economic development, tax policies, estimates of the mineral production tax.


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