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Segmentation of the meat delicacies market in Vladivostok

Tyurina E.A. сandidate of Economic Sciences, Pacific State University of Economics, Vladivostok

Glotova E.A. Pacific State University of Economics, Vladivostok

Journal: Regional Economics: Theory and Practice, #26, 2009

An important aspect of the efficient operation of any enterprise is knowing its consumer. This article shows the segmentation of the meat delicacies market in Vladivostok. The following three methods were used: segmentation by two signs, segmentation by three signs and segmentation by clustering method. As a result, 4 segments were chosen, their characteristic was given and some recommendations were proposed to market operators to deal with every of the segments.


Impact of regional policies of special economic zones on their socio-economic development

Troyanskaya M.A. Orenburg State University, Orenburg, Russian Federation ( m_troyanskaya@mail.ru )

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation ( u_turina@mail.ru )

Journal: Regional Economics: Theory and Practice, #8, 2017

Subject The article deals with the issues of regional policies of special economic zones.
Objectives The article aims to examine the impact of regional policies of special economic zones on their socio-economic development.
Methods For the study, we used methods of logical and statistical analyses.
Results The paper identifies tax instruments that enable regional policies to be implemented in special economic zones that contribute to the socio-economic development, emphasizing the development of human capital as one of the priority areas for regional policy implementation in such zones. As well, the paper assesses the social impact of the establishment of special economic zones on the region.
Conclusions The creation of special economic zones is a very effective area for the development of the economies of individual territories and regions. The analysis reveals a significant increase in the major socio-economic indicators of the regions over the years, one of the causes of which is the formation of special economic zones.


Atmospheric emission tax: International experience

Troyanskaya M.A. Orenburg State University, Orenburg, Russian Federation ( m_troyanskaya@mail.ru )

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation ( u_turina@mail.ru )

Journal: International Accounting, #6, 2018

Subject This article explores the world practice of using economic instruments to stimulate environmental activities, in particular taxes on emissions to atmospheric air.
Objectives The article aims to study foreign experience in taxation of emission into atmospheric air.
Methods For the study, we used the scientific methods of analysis and comparison.
Results The article presents an overview of economic instruments of State regulation of adverse effects on atmospheric air, which are recognized as the most effective measures and are applied in practice in most states. Also, the article groups the types of taxes for emissions into atmospheric air practiced in various countries and shows the mechanism of their payment.
Conclusions World experience shows a wide range of environmental taxes. Various countries use tools that encourage the payer to be environment friendly. The mechanism of influence on taxpayers differs between the countries. The choice of this or that instrument is the exclusive prerogative of each particular State. The main thing is to ensure the international obligations adopted by the State to reduce the harmful effects on the atmosphere that serve as inhibitors of negative processes in the environment.


Development of human capital as direction to implement State policy in an area of individual income taxes

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation ( u_turina@mail.ru )

Mulyukova R.R. Orenburg State University, Orenburg, Russian Federation ( ranija@bk.ru )

Journal: Financial Analytics: Science and Experience, #36, 2014

The authors consider the feasibility of the study of the human potential development through the mechanisms of individual income taxes due to the dependence of economic development on the success of social functions of the State. The article points out that an irregularity of the territorial development is a major constraint to the development of human capital in the Russian Federation. In its turn, the differences in the development of human capital are due to the economic and geographical position of regions, high differentiation of incomes and expenditures of the subfederal budgets, which are allocated for social goals. The article make an assessment of the human potential development in the regions of Russia, makes an analysis of the theoretical and practical aspects of the content of the "human capital" concept, as well it reviews the foreign experience. The paper presents regional differentiation in the human development index, and makes an evaluation of regions referring to the factors that have influenced the indexes dynamics. The authors make an analysis of an influence of individual income tax on the development of human capital through tax items, indicators of the standard of living of the population. According to the results of the analysis, the authors proposed the measures aimed at the development of human capital through the system of tax breaks.


Foreign experience in air emissions taxation: Economic value and areas for reforming

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation ( u_turina@mail.ru )

Troyanskaya M.A. Orenburg State University, Orenburg, Russian Federation ( m_troyanskaya@mail.ru )

Journal: Finance and Credit, #5, 2018

Subject The article investigates foreign system of environmental taxation.
Objectives The study aims to review the economic importance of air emissions taxation in the foreign practice and consider the feasibility of reforming the air emissions taxation in various areas.
Methods The study draws on the monitoring of works devoted to environmental taxation, using the methods of logical and statistical analysis.
Results The study shows that environmental taxes do not fully cover the detrimental effects of emissions and rather perform regulatory functions than fiscal ones. The global experience demonstrates that revenues from environmental taxes form trust funds and are used exclusively for environmental protection program financing. The paper reviews possible reforms in environmental taxation.
Conclusions and Relevance There is a need to reform the environmental taxation. It is crucial to provide for authorized obligations of each participant in the Paris Agreement to reduce the emissions of carbon dioxide; to introduce a two-level carbon transport tax, taking into account the level of CO2 emissions and the type of fuel used; to link the amount of fines for environmental offenses with economic benefits and ecological damage; to introduce tax incentives and preferences for producers and users of highly effective green solutions.


Formulation and enforcement of the State policy and the development of special economic zones

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation ( u_turina@mail.ru )

Troyanskaya M.A. Orenburg State University, Orenburg, Russian Federation ( m_troyanskaya@mail.ru )

Journal: National Interests: Priorities and Security, #6, 2017

Importance The research studies how special economic zones are formed as an effective format of incentives for the Russian region.
Objectives The research examines issues relating to the formulation and enforcement of the State policy, considering the development of special economic zones, thus enhancing the management of the region's competitiveness.
Methods The research is based on general scientific methods of analysis and comparison.
Results The research unveils the concept of the State policy for regional development and presents the classification of the regional development policy types and its development trends. We emphasize the social development of the region as an aspect of the regional policy in a special economic zone. The article highlights and describes principles and forms of the regional policy in special economic zones. We evaluate social implications arising from the creation of special economic zones for the region.
Conclusions and Relevance We conclude that special economic zones are the main and the most effective form of incentives for the Russian regions. This construct and the region’s economic development can solve a number of serious social issues. The regional policy in special economic zones are often enforced in two formats, i.e. public private partnership and special-purpose programs, which underlie the comprehensive approach to regional issues, reduce territorial development disparities and increase the region's competitiveness.


An analysis of the use of irrigated agriculture capacity: The Southern Federal District case study

Ugryumova A.A. All-Russia Research Institute of Irrigation and Agricultural Water Supply Systems “Raduga”, Kolomna, Moscow Oblast, Russian Federation ( eminaa@mail.ru )

Zamakhovskii M.P. State University of Humanities and Social Studies, Kolomna, Moscow Oblast, Russian Federation ( zamakhovskii@mail.ru )

Pautova L.E. All-Russia Research Institute of Irrigation and Agricultural Water Supply Systems “Raduga”, Kolomna, Moscow Oblast, Russian Federation ( cosidanie35@yandex.ru )

Tyurina L.M. All-Russia Research Institute of Irrigation and Agricultural Water Supply Systems “Raduga”, Kolomna, Moscow Oblast, Russian Federation ( klubasha@mail.ru )

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

Subject This article examines the state of irrigated agriculture of the Southern Federal District of the Russian Federation in the context of the implementation of the Food Security Doctrine of the Russian Federation and the Federal Targeted Programme Development of Agricultural Land Reclamation of Russia for 2014–2020.
Objectives The article aims to analyze the use of irrigated lands in the Southern Federal District and identify a capacity for improving the irrigated agriculture efficiency.
Methods For the study, we used the methods of business economics, and statistical, marketing and SWOT analyses.
Results The article presents an original ranking of the District regions by area of irrigated land, average yield and gross output of vegetable crops. It identifies and assesses the factors affecting the external and internal potentials of irrigated agriculture of the Southern Federal District.
Relevance The results obtained can be used for monitoring the costs allocated for irrigated agriculture in the Russian Federation, as well as in the decision making by the executive authorities.


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