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Tendencies of Financial Progress in the Southern Federal District

Roshchupkina V.V. Candidate of Economics, Associate Professor, Nothern Caucasus State University of Technology

Journal: Regional Economics: Theory and Practice, #3, 2009

The article analyses financial resources of different territories, determined by both their own taxes and federal regional progress management. It studies main factors to influence the budget and taxation potential of the Southern Federal District. It contemplates the problem of expanding macroregional taxation possibilities. It assesses prospects of taxation base.


On the efficiency of tax policy on the regional level

Roshchupkina V.V. PhD, associate professor of the Department of Finance and Credit North Caucasian State Technical University

Journal: Finance and Credit, #3, 2009

The article covers the functioning of the system of budget relations in the light of transition to medium-term financial planning and new ratios of distribution of revenues and payment obligations among budget system levels.
     Priorities of the state tax policy in the context of the current inter-budget relations as well as extent of influence of budget system decentralization on tax control efficiency are identified.


Characteristic of fiscal opportunities of the North Caucasus federal district

Roshchupkina V.V. PhD in Economics, Associate Professor of Monetary Circulation and Credit, North Caucasian Federal University, Stavropol, Russian Federation ( kluvil@rambler.ru )

Journal: Financial Analytics: Science and Experience, #9, 2014

The article considers the features of economic space of the North Caucasus Federal District. The author investigates the serious differentiation of financial development of territories of the macro region, sharp gradation of poles of technological innovations, existence of two main centers of development at the macro regional level, finance consolidating streams.


The problems of financial self-maintenance of regions

Roshchupkina V.V. Candidate of Economics, Associate Professor, Nothern Caucasus State University of Technology

Journal: Regional Economics: Theory and Practice, #20, 2009

The author offers to consider that the national economy sustainable development is based both on global factors, and on the account of specificity of each separately taken territory, its human potential, the natural, transport and other conditions, all that provides the industrial process – a basis of system of a sustainable development. The mechanism used thus, should provide management of stability of national economy, protection of all patterns of ownership, creation of reliable conditions and guarantees for enterprise activity, restraint of the factors, capable to destabilize a situation.


Characteristics of the modern national tax policy for business in the Russian Federation

Roshchupkina V.V. North-Caucasus Federal University (NCFU), Stavropol, Russian Federation ( kluvil@rambler.ru )

Journal: Finance and Credit, #6, 2019

Subject This article discusses the issues of taxation of business in the Russian Federation and its priorities development for the current and long terms.
Objectives The article aims to analyze the effectiveness of the implemented methodology of tax regulation of entrepreneurship, including medium-sized, small- and micro-enterprises in the context of regulatory innovations in the tax sphere in the Russian Federation.
Methods For the study, I used the methods of comparative, subject and object analyses, statistics grouping, and a literature overview approach.
Results The article describes certain effects of the tax allowance project implementation for self-employed workers in the pilot areas at the end of the first quarter of 2019.
Conclusions The article concludes that if the experiment introducing a professional income tax gets success, residents of other regions of the country will also be able to take advantage of this tax treatment.


Regional operational profile of socially oriented non-profit organizations: Evidence from the North Caucasian Federal District

Roshchupkina V.V. North-Caucasus Federal University (NCFU), Stavropol, Russian Federation ( kluvil@rambler.ru )

Klushina N.P. North-Caucasus Federal University (NCFU), Stavropol, Russian Federation ( klnp13@mail.ru )

Journal: Regional Economics: Theory and Practice, #10, 2019

Subject This article examines the economic relations that form a mechanism of current and prospective economic activities of socially oriented non-profit organizations.
Objectives The article aims to consider the operational profile of socially oriented non-profit organizations of the North Caucasian Federal District.
Methods For the study, we used the abstract-logical and analytical methods, and calculation and analytical development.
Results The article tells of the main problems and the most important performance indicators of socially oriented non-profit organizations of the North Caucasian Federal District.
Conclusions The number of socially oriented non-profit organizations varies by subject of the North Caucasian Federal District, depending on the economic development of the subject, standard of living of the population as a whole, and the need for non-profit organizations.


Updating the Profit Taxation in the Oil and Gas Industry: Prospects for Profit-Based Tax

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation ( kluvil@rambler.ru )

Journal: Finance and Credit, #2, 2018

Importance The existing economic conditions in the world in general and in the Russian Federation in particular necessitate updating the tax system in the oil industry. There is a new initiative to introduce a profit-based tax on hydrocarbons producers. Export duties, the current instrument for skimming off excessive profits, should be eliminated, as they fall short of fully conforming to the principles of international trade.
Objectives The study explores prospects for feasible transformation of tax on corporate profits of companies operating in the oil and gas industry. The purpose is to formulate an algorithm for phased transition to profit-based tax in Russia, using the experience of developed countries.
Methods The study rests on the method of statistical grouping, benchmarking, and subject?object analysis.
Results The findings show that the transition to the new taxation system will spur additional investment in challenging fields development. The tax reform will prop up the Federal budget revenues and contribute to increasing the volume of oil production.
Conclusions The potential of the new profit taxation system is high. However, its testing in pilot regions may face some difficulties though overcomable on condition of high efficiency of tax administration and flexibility of legislative initiatives.


Updating the profit taxation in the oil and gas industry: Prospects for profit-based tax

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation ( kluvil@rambler.ru )

Journal: International Accounting, #8, 2018

Importance The existing economic conditions in the world in general and in the Russian Federation in particular necessitate updating the tax system in the oil industry. There is a new initiative to introduce a profit-based tax on hydrocarbons producers. Export duties, the current instrument for skimming off excessive profits, should be eliminated, as they fall short of fully conforming to the principles of international trade.
Objectives The study explores prospects for feasible transformation of tax on corporate profits of companies operating in the oil and gas industry. The purpose is to formulate an algorithm for phased transition to profit-based tax in Russia, using the experience of developed countries.
Methods The study rests on the method of statistical grouping, benchmarking, and subject?object analysis.
Results The findings show that the transition to the new taxation system will spur additional investment in challenging fields development. The tax reform will prop up the Federal budget revenues and contribute to increasing the volume of oil production.
Conclusions The potential of the new profit taxation system is high. However, its testing in pilot regions may face some difficulties though overcomable on condition of high efficiency of tax administration and flexibility of legislative initiatives.


Conditions for increasing the efficiency of administration of controlled foreign companies' profit taxation in the Russian Federation under financial instability

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation ( kluvil@rambler.ru )

Journal: Finance and Credit, #33, 2016

Importance Improving the methodology for tax administration of profits of controlled foreign companies should be based not only on modernization of laws, but also on changing the culture and ideology of relations between tax authorities and taxpayers. To ensure the efficiency of tax administration, the fiscal system should work as a smoothly running mechanism and be controllable.
Objectives The study's objective is to analyze the efficiency of implemented methodology for corporate income tax administration, including, profits of controlled foreign companies under financial instability in the Russian Federation.
Methods The paper includes a critical analysis of legislative instruments regulating taxation of profits, including those of controlled foreign companies. Using the monographic method, I investigate basic principles of profit taxation in conditions of financial instability in the Russian Federation.
Results The paper provides a scientific justification of efficiency of corporate income tax administration, proposals to develop the methodology for taxation of profit of controlled foreign companies, and gives reasons for the need to consider the indicator of stability of the national economy.
Conclusions and Relevance To adapt the taxation system to changes in external environment, I created a set of characteristics of profit as an economic category based on systematization of existing indicators of performance evaluation of tax administration of profits of controlled foreign companies.


The specifics of charging the personal property tax on items used for business purposes: Evidence from municipalities of the Stavropol Krai

Roshchupkina V.V. North-Caucasus Federal University (NCFU), Stavropol, Stavropol Krai, Russian Federation ( kluvil@rambler.ru )

Journal: Finance and Credit, #7, 2019

Subject The article focuses on the procedure for charging the personal property tax from perspectives of sole proprietors who are virtually qualified as individuals in the Russian Federation. The study refers to Chapter 32 of the Tax Code of the Russian Federation, The Personal Property Tax.
Objectives The article analyzes the methodology used to regulate the personal property tax, referring to municipalities in a certain region. A special focus is put on the property used for business purposes.
Methods The article analyzes the regulatory framework for charging taxes on personal property through the monograph method. Statistical methods serve for assessing the current personal property tax in arrears.
Results On January 1, 2015, the RF Government supplemented the RF Tax Code with the new chapter, The Personal Property Tax. It is the first time a local legislature was allowed to declare the local adoption date of the personal property tax, which is based on the assessed value of properties (cadastral value).
Conclusions and Relevance Local authorities have some economic motivation to assess the taxable base of the personal property tax, since such taxes are fully remitted to local budgets. Analyzing the regulatory framework for the personal property tax through the monograph method, I detect that certain municipalities make specifics steps in charging the personal property tax.


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