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Google Tax: How to Avoid Stepping Back in the Near Future?

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Journal: International Accounting, #10, 2018

Subject This article discusses the issues related to tax changes in the taxation of foreign organizations providing electronic services (e-services) in the territory of Russia. Such changes are expected in 2019.
Objectives The article aims to identify problems in the practice of e-service VAT taxation and tax management, as well as develop recommendations for certain improvements.
Methods For the study, I used the methods of economic analysis, induction, deduction, and comparison.
Results The article reveals the technical (determination of the e-service location) and organizational (unavailability of property in the territory of Russia) problems of effective tax administration. It proposes to use the best foreign practices (the EU case) as part of the VAT reverse charge mechanism.
Conclusions The general rules of e-services VAT taxation will change in the B2B segment from January 1, 2019. The article concludes that the effective mechanism of implementation of e-service VAT taxation is hampered by significant legislative and technical problems. Tax changes introduced from January 1, 2019 can further exacerbate these problems.


Google Tax: How to Avoid Stepping Back in the Near Future?

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Journal: Digest Finance, #4, 2018

Subject This article discusses the issues related to tax changes in the taxation of foreign organizations providing electronic services (e-services) in the territory of Russia. Such changes are expected in 2019.
Objectives The article aims to identify problems in the practice of e-service VAT taxation and tax management, as well as develop recommendations for certain improvements.
Methods For the study, I used the methods of economic analysis, induction, deduction, and comparison.
Results The article reveals the technical (determination of the e-service location) and organizational (unavailability of property in the territory of Russia) problems of effective tax administration. It proposes to use the best foreign practices (the EU case) as part of the VAT reverse charge mechanism.
Conclusions The general rules of e-services VAT taxation will change in the B2B segment from January 1, 2019. The article concludes that the effective mechanism of implementation of e-service VAT taxation is hampered by significant legislative and technical problems. Tax changes introduced from January 1, 2019 can further exacerbate these problems.


Evaluation of innovative security of the Russian regions

Mikhailova A.A. Immanuel Kant Baltic Federal University, Kaliningrad, Russian Federation ( tikhonova.1989@mail.ru )

Journal: National Interests: Priorities and Security, #4, 2017

Importance The article focuses on the specifics of the region’s innovation security evaluation.
Objectives The research represents a comprehensive evaluation of innovative security of the Russian regions so to identify catalysts and threats influencing the sustainable development of the regions’ innovative systems in a long run.
Methods I applied my own comprehensive techniques for evaluating innovative security of regions at the mesolevel. The techniques are presented as the matrix of 50 mutually related indicators and based on structural specifics of innovative security as a system and correlation of its components with subsystems of the regional innovative system.
Results I evaluated innovative security of the constituent entities in the Northwestern Federal District of Russia for 2014 and determined their types. The findings can be used to improve innovative policies of Russia at the macro- and mesolevels.
Conclusions and Relevance All the constituent entities of the Northwestern Federal District, other than Saint Petersburg, do not demonstrate high level of innovative security. Saint Petersburg substantially outperforms other regions of the Russian North-West in terms of relevant indicators, being the factual pole of growth in the innovative system of the federal district.


On tax control efficiency evaluation

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Dzyuba D.V. Russian Timiryazev State Agrarian University, Moscow, Russian Federation ( flydmitry68@gmail.com )

Journal: Economic Analysis: Theory and Practice, #4, 2017

Importance In a down economy, searching for alternative sources of government revenues that can be identified through implementing the measures of tax control necessitates improvement of approaches to evaluating the efficiency of the latter.
Objectives The purpose of the study is to improve the system of indicators and a methodology to analyze tax control efficiency evaluation.
Methods Using the comparative methods, we considered scientific approaches to tax control efficiency evaluation.
Results The paper defines prerequisites for improving the tax control efficiency evaluation, reviews current coefficients of its efficiency. The analysis enabled to make methodological recommendations for applying the indicators to measure tax control efficiency (i.e. tax audit performance ratio, number of audits per one specialist, tax collection rate). The focus is on indicators of the extent of tax audits and justification of entity evaluating the tax control efficiency. The findings may be useful for drafting measures to improve the efficiency of tax control and determining priorities of the Russian tax system development.
Conclusions and Relevance Perfecting the analysis of tax control efficiency is one of tools applied to improve tax collection and ensure economic security of the Russian Federation.


On tax control efficiency evaluation

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Dzyuba D.V. Russian Timiryazev State Agrarian University, Moscow, Russian Federation ( flydmitry68@gmail.com )

Journal: International Accounting, #5, 2018

Importance In a down economy, searching for alternative sources of government revenues that can be identified through implementing the measures of tax control necessitates improvement of approaches to evaluating the efficiency of the latter.
Objectives The purpose of the study is to improve the system of indicators and a methodology to analyze tax control efficiency evaluation.
Methods Using the comparative methods, we considered scientific approaches to tax control efficiency evaluation.
Results The paper defines prerequisites for improving the tax control efficiency evaluation, reviews current coefficients of its efficiency. The analysis enabled to make methodological recommendations for applying the indicators to measure tax control efficiency (i.e. tax audit performance ratio, number of audits per one specialist, tax collection rate). The focus is on indicators of the extent of tax audits and justification of entity evaluating the tax control efficiency. The findings may be useful for drafting measures to improve the efficiency of tax control and determining priorities of the Russian tax system development.
Conclusions and Relevance Perfecting the analysis of tax control efficiency is one of tools applied to improve tax collection and ensure economic security of the Russian Federation.


Customs regulation on import of agricultural machinery: How to protect national manufacturers?

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Journal: National Interests: Priorities and Security, #11, 2017

Importance This research focuses on import duties on agricultural machinery.
Objectives I present a comprehensive research into setting import tariffs on agricultural machinery, considering Russia's membership in the WTO and EEU. I make my suggestions on improving the customs regulations on agricultural machine building so as to protect national manufacturers.
Methods The research involves general methods, such as deduction, induction, analysis, synthesis, description and generalization, and specific scientific methods, such as time series analysis, comparison method, graphic and table method of data presentation.
Results Russia has a negative trade balance of import and export in relation to principal types of agricultural machinery between 2006 to 2014. There is low demand for nationally manufactured machinery. The customs tariff regulation with respect to agricultural machinery leaves much to be desired. Considering these drawbacks, I propose changes to be made in the import duty tariffs.
Conclusions and Relevance If import duty tariffs on agricultural machinery are altered through a different approach, it will make national manufacturers more competitive. As the proposals contravene Russia's obligations to the WTO, Russia can negotiate them and concurrently increase import duties on an array of agricultural machinery.


Econometric modeling of financial system indicators as a tool of macroeconomic planning

Zaruk N.F. Russian Timiryazev State Agrarian University, Moscow, Russian Federation ( zaruk84@bk.ru )

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( AVTihonova@fa.ru )

Sergeev A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( artursergeev1994@yandex.ru )

Journal: Finance and Credit, #33, 2017

Importance World globalization and development of transnational corporations expose national financial systems to risk. The Russian Federation is no exception. Transformation of the economy accelerates significantly in the last decade. It causes financial crises. In this connection the “point’’ plan of the financial system is especially important.
Objectives The purpose of this research is the construction of an econometric model of the financial system specific values. This will help to rationalize the Russian fiscal policy.
Methods In this work, we used the analysis of statistical science and econometrics: correlation analysis, regression analysis, time series analysis.
Results We defined the essence and the indicator concept of the financial system. We also constructed an econometric model, which allows to determine the specific values of indicators of the financial system of Russia's financial policy. We put forward some suggestions for stimulating the growth of the Russian economy.
Conclusions and Relevance The results of the research can be used for financial planning and forecasting. We state that with an increase in lending, the Russian economy will have a real chance of accelerating social and economic development.


Concerns related to innovation security of the Kaliningrad Oblast as a borderland region

Mikhailova A.A. Immanuel Kant Baltic Federal University, Kaliningrad, Russian Federation ( tikhonova.1989@mail.ru )

Journal: Regional Economics: Theory and Practice, #5, 2019

Subject The study deals with innovation as an essential prerequisite for long-term sustainable development at the country and regional level. It considers a new approach to innovation security, enabling to address the specifics and interests of a particular region when identifying, preventing and reducing the current and potential threats to its knowledge-based economy.
Objectives The purpose is to explore the specifics of innovation security in the border region most affected by the impact of foreign policy developments on its innovation. The object of study is the Kaliningrad oblast, a Russian exclave on the Baltic Sea coast, where the innovation security issue in conditions of geopolitical turbulence is particularly acute.
Methods The study draws on theoretical and practical scientific approaches to innovation security. It employs general scientific methods, like analysis and synthesis, logical and theoretical generalization, systems and complex analysis.
Results I show the specificity of threats to innovation security of the border region, perform a comprehensive analysis of threats to the Kaliningrad oblast by five groups of factors describing the migration processes, infrastructure security, economic structure, information flows, networks and integration of the oblast with border regions of Lithuania and Poland.
Conclusions The paper defines the dependence of innovation in the region on the country’s foreign policy. The cooling of relations between Russia and the EU member States prevents the Kaliningrad oblast from fulfilling its potential when implementing joint innovation projects with Polish and Lithuanian partners.


On fundamental principles for the State aid to agriculture

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( samozvanka_89@bk.ru )

Journal: National Interests: Priorities and Security, #6, 2016

Importance Considering contemporary economic conditions, the stabilization of national agriculture and respective issues gain higher significance. It requires improving the mechanism for providing the State aid to the sector and setting up respective principles.
Objectives The research outlines the principles for State aid to agriculture.
Methods Using comparative methods, I reviewed scientific approaches to setting up the principles for governmental control over agriculture, and described certain challenging issues in applying tools of the State aid to commodity producers, as identified through analytical methods of cognition.
Results I analyzed the principles of the State agricultural policy, as formulated by agricultural economists, and evaluated certain clauses of Federal Law № 264-FZ On Development of Agriculture. As the analysis shows, there were no attempts to set up single principles for the State financial aid to agricultural producers. The article provides such agricultural characteristics that lay the basis for the principles and its State aid and presents my own principles for the State aid to agriculture. They consist of fundamental and secondary principles.
Conclusions and Relevance Setting up single and fundamental principles for the State aid to agriculture is the first and most critical step towards the effective agricultural production. The findings can be used to outline certain initiatives of the State aid to agricultural producers, and articulate the governmental program for agricultural development and regulation of markets of agricultural products, raw materials and food.


The influence of informal institutions on inter-firm cooperation

Popov E.V. Institute of Economics, Ural Branch of Russian Academy of Sciences, Yekaterinburg, Russian Federation ( epopov@mail.ru )

Simonova V.L. Ural State University of Economics (USUE), Yekaterinburg, Russian Federation ( simonova4@yandex.ru )

Tikhonova A.D. Ural State University of Economics (USUE), Yekaterinburg, Russian Federation ( yami513@mail.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2019

Subject The article addresses inter-firm cooperation and economic relations between agents of economic activity in the context of informal economic institutions.
Objectives The purpose of the study is to systematize the role and place of informal institutions in intercompany cooperation to identify their influence on economy.
Methods We employ the logical analysis of data published in the international academic literature on the tenets of the agency theory, transaction cost theory, evolutionary and institutional theories, and the networked economy theory.
Results We specify the concept of informal institutions as a spontaneously developing system of communications and norms of intercompany cooperation, which has no fixed standards. The paper includes a classification of informal institutions depending on specifics of intercompany cooperation; a matrix of networks generated by the said cooperation. We prove that the use of informal institutions in intercompany interactions may strengthen competitive positions of companies, decrease their transaction costs, provide new incentives for development and public benefits for socially responsible companies.
Conclusions The paper confirms the hypothesis about decisive influence of effects of informal intercompany cooperation on modernization of economic space and system-level integrity of the country. The novelty of findings is in developed model of network interactions. Its use in the formation of intercompany networks will enable economic agents to promptly and efficiently adapt to changing market conditions.


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