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To new decisions on stimulation of many childrens families - stronger scientific basis

Ilyshev A.M. Doctor of Economics, Professor, Ural State University of Technology UPI, after the first President of Russia B.N. Yeltsin, Yekaterinburg ( intelectaudit@rambler.ru )

Bagirova A.P. Candidate of Social Sciences, Associate Professor, Ural State University of Technology - UPI after the first Russian President B.N. Yeltsin, Yekaterinburg ( dekan2003@mail.ru )

Spiridonova S.A. senior lecturer, Russian state professional pedagogical university ( Spiridonova@rsvpu.ru )

Journal: National Interests: Priorities and Security, #5, 2010

The article reviews new understanding of the demographic developments purpose as transition to an populations expanded reproduction of intensively-extensive type; hard ways of scientific trues search; reproductivistika as a scientific basis of populations increment strategy; reproductive education as the low-cost tool of transition from a populational passivity to a populational activity and its maintenance; persons development as reproductive educations component.


To new decisions on stimulation of many childrens families - stronger scientific basis

Ilyshev A.M. Doctor of Economics, Professor, Ural State University of Technology UPI, after the first President of Russia B.N. Yeltsin, Yekaterinburg ( intelectaudit@rambler.ru )

Bagirova A.P. Candidate of Social Sciences, Associate Professor, Ural State University of Technology - UPI after the first Russian President B.N. Yeltsin, Yekaterinburg ( dekan2003@mail.ru )

Spiridonova S.A. senior lecturer, Russian state professional pedagogical university ( Spiridonova@rsvpu.ru )

Journal: National Interests: Priorities and Security, #4, 2010

The article reviews new understanding of the demographic developments purpose as transition to an populations expanded reproduction of intensively-extensive type; hard ways of scientific trues search; reproductivistika as a scientific basis of populations increment strategy; reproductive education as the low-cost tool of transition from a populational passivity to a populational activity and its maintenance; persons development as reproductive educations component.


Economic analysis of the impact of changes in the property and land tax assessment on universities' efficiency

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation ( rector@vsu.ru )

Bakhturina Yu.I. Voronezh State University, Voronezh, Russian Federation ( jbakht@mail.ru )

Krivosheev A.V. Voronezh State University, Voronezh, Russian Federation ( krivosheev@vsu.ru )

Spiridonova N.E. Voronezh State University, Voronezh, Russian Federation ( spiridonova@vsu.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2018

Importance Changing the procedure for property and land tax assessment in the current year significantly increases the tax burden of higher education institutions. It creates a risk to their solvency and ability to carry out activities on formation of socio-cultural, scientific, and innovation environment of the region and the entire country.
Objectives The study aims to perform an economic analysis of the impact of changes in assessing the property and land tax on university performance under tested methods of calculation.
Methods We employ a comprehensive approach to underpinning proposals for clarifying tax rates for higher education institutions, using methods of economic analysis.
Results We reviewed the studies by domestic authors on taxation of higher education institutions. The review revealed specifics of taxation, the lack of consistency in preferential treatment, risk of significant increase in tax burden due to the introduction of cadastral valuation of property. We highlight problems in assessing the property and land tax, test the method of assessing the impact of changes in the procedure for property and on land tax computation on the efficiency of the University of the Voronezh oblast.
Conclusions The offered tax incentives for property and land taxation may contribute to a less significant increase in the tax burden of higher education institutions. It is reasonable for local and regional authorities and higher schools to take joint efforts to implement these initiatives to reduce economic risks of educational institutions in the context of changes in regulations on tax administration and accounting.


Economic analysis of the impact of changes in the property and land tax assessment on universities' efficiency

Endovitskii D.A. Voronezh State University (VSU), Voronezh, Russian Federation ( rector@vsu.ru )

Bakhturina Yu.I. Voronezh State University (VSU), Voronezh, Russian Federation ( jbakht@mail.ru )

Krivosheev A.V. Voronezh State University (VSU), Voronezh, Russian Federation ( krivosheev@vsu.ru )

Spiridonova N.E. Voronezh State University (VSU), Voronezh, Russian Federation ( spiridonova@vsu.ru )

Journal: International Accounting, #4, 2020

Subject. Changing the procedure for property and land tax assessment in the current year significantly increases the tax burden of higher education institutions. It creates a risk to their solvency and ability to carry out activities on formation of socio-cultural, scientific, and innovation environment of the region and the entire country.
Objectives. The study aims to perform an economic analysis of the impact of changes in assessing the property and land tax on university performance under tested methods of calculation.
Methods. We employ a comprehensive approach to underpinning proposals for clarifying tax rates for higher education institutions, using methods of economic analysis.
Results. We reviewed the studies by domestic authors on taxation of higher education institutions. The review revealed specifics of taxation, the lack of consistency in preferential treatment, risk of significant increase in tax burden due to the introduction of cadastral valuation of property. We highlight problems in assessing the property and land tax, test the method of assessing the impact of changes in the procedure for property and on land tax computation on the efficiency of the University of the Voronezh oblast.
Conclusions. The offered tax incentives for property and land taxation may contribute to a less significant increase in the tax burden of higher education institutions. It is reasonable for local and regional authorities and higher schools to take joint efforts to implement these initiatives to reduce economic risks of educational institutions in the context of changes in regulations on tax administration and accounting.


Developing internal control at social budgetary institutions: Some particularities

Endovitskii D.A. Voronezh State University (VSU), Voronezh, Russian Federation ( mb_trachenko@guu.ru )

Golovin S.V. Voronezh State University (VSU), Voronezh, Russian Federation ( rsorokina@fa.ru )

Spiridonova N.E. Voronezh State University (VSU), Voronezh, Russian Federation ( rsorokina@fa.ru )

Journal: International Accounting, #5, 2020

Subject. This article deals with the issues related to the construction of a system of internal control of the activities of budgetary institutions.
Objectives. The article aims to determine and describe particularities of the formation of an internal control system at budgetary institutions of the social sector.
Methods. For the study, we used a risk-oriented approach, and the methods of analysis, grouping, comparison, and generalization. The largest institutions of higher education and healthcare located in the Voronezh Oblast are considered as case studies.
Results. The article describes certain features of internal control at the budgetary institutions of higher education and healthcare. It proposes recommendations on the application of a risk-oriented approach to internal control at budgetary institutions, as well as structures of in-house control plan and control activity programme.
Conclusions. Specific areas of activity, legal status, financing structure, activities on the part of the founder are the distinctive features of internal control at institutions of higher education and healthcare. When building an internal control system, it is necessary to focus on the risk-oriented model, taking into account the legal status, specific nature and range of the institution's activities, the way the internal control is organized and implemented, and the monitoring practices of the entities that exercise the authority of the founder in relation to the subordinate establishments.


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