SEARCH
 

Search

 

Результаты поиска 1 - 5 из 5
Начало | Пред. | 1 | След. | Конец


Management of the income of regional budgets

Rukina S.N. Candidate of Economic Sciences, associate professor "Finance" Rostov state economic university (RINH) ( kafedra_finance@mai.ru )

Journal: Finance and Credit, #7, 2014

In the conditions of the unstable social and economic situation, skipping dynamics of macroeconomic indicators formation of steady own profitable base of regional budgets is the priority direction of the budgetary tax policy pursued in territorial subjects of the Russian Federation. On the basis of results-oriented approach use of such fiscal tools as a budget deficit, regional taxes, the non-tax income, a control system of property, the interdepartmental commission is considered.


Improvement of indirect taxation in the Russian Federation

Rukina S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( svetlana-41@yandex.ru )

Denisova I.P. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( Denis8663@mail.ru )

Journal: Financial Analytics: Science and Experience, #6, 2016

Importance Indirect taxes constitute a mandatory part of the Russian tax system, performing a fiscal function. It gets especially important, considering imbalanced budgets and increasing deficit. The regulatory role of VAT and excise taxes is difficult to overestimate for socio-economic development of the State.
     Objectives The research substantiates possible areas for developing indirect taxation in the new economic and budgetary circumstances and during integration processes.
     Methods The research combines systems and instrumental approaches with methods of scientific cognition, categorical, formal and logic analysis, comparison. It helped discover theoretical and practical aspects of VAT, excise taxes and their function in the tax system of Russia.
     Results Having analyzed components of VAT and excise taxes, we substantiated possible avenues for their consistent improvement during integration process by adjusting tax rates, abolishing or suspending some tax benefits, smoothing the procedure for filing extended VAT tax returns, thus generating additional revenue for the Federal budget of the Russian Federation.
     Conclusions and Relevance When budgets of the budgetary system of the Russian Federation are imbalanced and the economic development pace slows down, the regulatory function of indirect taxes activates so to achieve macroeconomic equilibrium and address social objectives. The findings expand theoretical views on the functions of VAT and excise taxes and can be used to prepare recommendations for their improvement.


Improvement of indirect taxation in the Russian Federation

Rukina S.N. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( svetlana-41@yandex.ru )

Denisova I.P. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( Denis8663@mail.ru )

Journal: International Accounting, #20, 2017

Importance Indirect taxes constitute a mandatory part of the Russian tax system, performing a fiscal function. It gets especially important, considering imbalanced budgets and increasing deficit. The regulatory role of VAT and excise taxes is difficult to overestimate for socio-economic development of the State.
Objectives The research substantiates possible areas for developing indirect taxation in the new economic and budgetary circumstances and during integration processes.
Methods The research combines systems and instrumental approaches with methods of scientific cognition, categorical, formal and logic analysis, comparison. It helped discover theoretical and practical aspects of VAT, excise taxes and their function in the tax system of Russia.
Results Having analyzed components of VAT and excise taxes, we substantiated possible avenues for their consistent improvement during integration process by adjusting tax rates, abolishing or suspending some tax benefits, smoothing the procedure for filing extended VAT tax returns, thus generating additional revenue for the Federal budget of the Russian Federation.
Conclusions and Relevance When budgets of the budgetary system of the Russian Federation are imbalanced and the economic development pace slows down, the regulatory function of indirect taxes activates so to achieve macroeconomic equilibrium and address social objectives. The findings expand theoretical views on the functions of VAT and excise taxes and can be used to prepare recommendations for their improvement.


Alternative sources of the education system financing

Rukina S.N. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( ya.svetlana-41@ya.ru )

Takmazyan A.S. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( aida.takmazyan@yandex.ru )

Samoilova K.N. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( karina.samoylova2015@mail.ru )

Gerasimova K.A. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( h_kristina@bk.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2019

Subject The article deals with searching for extra-budgetary sources of financing the education system.
Objectives The purpose of the study is to justify the possibility of using extra-budgetary sources, which are formed within the initiative budgeting and public-private partnership, to finance the education system in addition to budget funds.
Methods The study employs the systems approach in combination with general scientific methods cognition, like the formal logical analysis, synthesis, and comparison.
Results We underpin the practicability of using two alternative sources of education system financing. The first is initiative payments of citizens and entrepreneurial structures within the framework of initiative budgeting. The payments are directed to implement pilot educational projects on matters that are relevant for the residents of municipalities. The second is financial resources of business structures within the public-private partnership on the basis of a combination of different forms of interaction between the State, the business and an educational institution. The priority of the interaction should be a creation of innovative infrastructure of universities for development and introduction of innovations.
Conclusions The mechanisms of initiative budgeting and public-private partnership are demanded by the business, the population and the State. The attracted private investments really work to solve problems existing in the Russian education. The macroeconomic stability, investment climate improvement, long-term risk reduction, regulatory and legal framework and institutional environment improvement will ensure further development of initiative budgeting and public-private partnership.


Financial support to the social policy in the current conditions

Denisova I.P. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( denis8663@mail.ru )

Rukina S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( ya.svetlana-41@ya.ru )

Journal: Financial Analytics: Science and Experience, #37, 2016

Importance Considering its own specifics, every country forms its social policy model. It will not be effective without financial backup, which is effectuated through social security and social support. In new economic and geopolitical conditions, Russia faces a number of factors that affect the state of public finance. In this respect, it necessitates researches into issues of social policy finance.
Objectives Having analyzed meaningful features of social security and social support, we review their specifics and possible areas for improvement, propose a version of social policies for private business that adapted to new business conditions.
Methods The research involves general scientific methods of cognition, i.e. observation, comparison, synthesis, systems and logic and semantic analysis. They helped describe the social risk, systems of social security and social support, demonstrate their specifics and prospects for their development in Russia, and consider social programs as a form of social responsibility of businesses.
Results The research substantiates why mechanisms for finance of social security and social support should be separated, thus allowing for budgetary consolidation and balancing of the fiscal system of the Russian Federation.
Conclusions and Relevance Social security should ensure reliable and appropriate protection of the employed (insured) citizens, while social security measures work for individuals who are really in need. Fiscal burden may be reduced if organizations implement social programs. If social security and social support are improved through reforms of remuneration and tax systems, it will streamline processes of socially-oriented economy. The findings expand theoretical views of social security, social support and can be used to articulate public financial and fiscal policies.


Результаты поиска 1 - 5 из 5
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате