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Improving the Russian tax system on the basis of tax payments differentiation for innovation-led economic development: The personal income tax case

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( yashina@iee.unn.ru )

Ginzburg M.Yu. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( ginzburg@iee.unn.ru )

Chesnokova L.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( chesnokova@iee.unn.ru )

Journal: Finance and Credit, #7, 2018

Importance The current system of tax revenue distribution in the Russian Federation rests on achieving certain level of revenues and targeted tax collection rates. Like in many countries of the world, the percentage of revenues to a certain budget does not reflect the actual economic capacity of the territory.
Objectives The study aims to improve our previously developed algorithm for differentiating the tax revenues among budgets of different levels.
Methods We employ factor analysis and time series analysis to define major differentiating criteria for tax revenues at different budget levels.
Results The developed algorithm enabled to link the expected result, taxable capacity of territories and socio-economic aspects of development. We distinguish four groups of possible personal income tax distribution among budget levels. The findings confirmed the relation of tax revenues and people's welfare in the territory, the size of revenues and social support needs, the dependence of tax split on taxable capacity of territories.
Conclusions Instead of splitting revenues from personal income tax between the regional and local level, we propose a three-level split. The offered model implies an increase in taxable capacity, the level of individual income, a release of funds for enhancing the competitiveness of regions in the development of innovation-driven economy. The model can be used in other countries with the federal administrative-territorial structure.


Social and economic welfare as a guarantee of SME progress: Evidence from the Volga Federal District

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( yashina@iee.unn.ru )

Ginzburg M.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( ginzburg@iee.unn.ru )

Sukhova E.A. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( lena-sukhovaa@yandex.ru )

Kudryavtseva M.O. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( kudryavtseva.marie@gmail.com )

Journal: Regional Economics: Theory and Practice, #7, 2016

Importance The article deals with the problem of development of small and medium-sized businesses in the constituent entities of the Russian Federation using a case study of the Volga Federal District.
Objectives The aim of this study is to identify the relationship between the level of socio-economic development of the Volga Federal District and level of development of small and medium-sized businesses in the region.
Methods We used a systems approach as a methodological basis of the study to analyze the system of socio-economic indicators of the actors of the region and the system of small and medium-sized businesses, as well as their interaction and relationships. Socio-economic indicators of the Volga Federal District and statistical data on the development of small and medium-sized businesses are the study source information. To assess the relationships of these two indicators, we derived integral indexes, which were compared by using a correlation analysis.
Results We rated the entities of the Volga Federal District, by integral indexes of socio-economic indicators and development level of small and medium-sized businesses in each entity, for the studied periods (20102013). We found out that there is a close relationship between the level of development of small and medium-sized businesses and socio-economic indicators of the region.
Conclusions and Relevance We conclude on the necessity to improve the well-being of the population and create a favorable economic climate in the region in order to increase the pace of development of small and medium-sized businesses. The results of the research can be used to develop measures to improve the level of development of small and medium-sized businesses within the regions and the country as a whole, because this particular segment could become one of the key factors in the growth of the economy of the Russian Federation.


World experience of realization the mechanism of financial support for small business

Yashina I.. postgraduate student of subdepartment Finances and credit, Moscow state university of management of Moscow government ( IOYashina@yandex.ru )

Journal: Financial Analytics: Science and Experience, #7, 2010

World experience of state-financial backing of small business was examined in this article; its peculiarity and specificity at the present stage were emphasized.


Some methods and methodological aspects of the analysis and prediction of branch and territorial labor division in cattle breeding of Russia

Yashina M.L. associate professor of chair The finance and the credit, Ulyanovsk state agricultural academy ( may1978.78@mail.ru )

Yagfarov O.M. associate professor of chair The statistics and organization of agricultural enterprises, Ulyanovsk state agricultural academy ( yagfarov@uqsha.ru )

Journal: Financial Analytics: Science and Experience, #25, 2011

The article notes that with the adoption of market relations improving branch and territorial labor division in cattle in Russia requires new teaching and methodological approaches to the analysis and forecasting. Revealed their basic content, the need for a program-target method, the account features and levels of development actors Russian Federation.


About the influence of own capital on efficiency and stability of a credit organization

Yashina N.I. professor of chair the Finance and the credit, Nizhniy Novgorod State University ( mshashk@mail.ru )

sipova T.I. associate professor of chair the Taxation systems, Nizhniy Novgorod State University ( djin@yandex.ru )

Shashkina M.E. assistant professor of chair the bank business, Nizhniy Novgorod State University ( mshashk@mail.ru )

Journal: Finance and Credit, #32, 2011

Research of narrowness of communication between profitability, stability and the sizes of bank on size of own capital of commercial banks on the basis of factors of a mutual associativity is conducted. Features of structure of own capital of small and average regional banks on an example of bank sector of the Nizhniy Novgorod region are revealed.


Technique of assessment of financial state of the unprofitable enterprises and the defaulters enterprises on the basis of definition of factor of financial risk taking into account profitability and liquidity indicators

Yashina N.I Doctor of Economics, professor of department "Finance", Nizhny Novgorod State University named after N.I. Lobachevsky - National Research University ( rector@unn.ru )

Kravchenko V.S. Assistant of department "Finance", Nizhny Novgorod State University named after N.I. Lobachevsky - National Research University ( kvsfnf@mail.ru )

Journal: Financial Analytics: Science and Experience, #18, 2012

In the article the technique of assessment of financial state of the unprofitable enterprises and the enterprises defaulters which allows to make the most suitable decisions to tax authorities in work with the enterprises is offered, promoting increase of collecting of tax revenues.


Theoretical and methodical aspects of determination of organization solvency

Yashina N.I. Doctor of Economics, Professor of department "Financial Management", the Nizhny Novgorod State University named after N.I. Lobachevsky ( unn@unn.ru )

Komissarov A.V. Graduate Student of department "Financial Management", the Nizhny Novgorod State University named after N.I. Lobachevsky ( unn@unn.ru )

Yasenev A.V. Graduate Student of department "Financial Management", the Nizhny Novgorod State University named after N.I. Lobachevsky ( Yasenev2006@mail.ru )

Journal: Finance and Credit, #37, 2012

In the article the technique of an assessment of the organizations solvency by defining the ratio of financial risk taking into account profitability and liquidity indicators is offered. The methodology allows to raise qualitatively level of an assessment of solvency of the organizations on different types of economy.


stimation of internal sources of the capital of commercial bank

Yashina N.I. professor of chair the Finance and the credit, Nizhniy Novgorod State University ( mshashk@mail.ru )

sipova T.I. associate professor of chair the Taxation systems, Nizhniy Novgorod State University ( djin@yandex.ru )

Shashkina M.E. assistant professor of chair the bank business, Nizhniy Novgorod State University ( mshashk@mail.ru )

Journal: Finance and Credit, #42, 2010

Necessity of the account of size of reserves on possible losses under loans is proved at definition of internal sources of increase in the capital of commercial bank. The model of an estimation and forecasting of possibilities of increase in own capital taking into account actual and limiting levels of reserves on losses under loans is offered. Classification of banks by indicators of profitableness and risk of a credit portfolio is developed.


Development of methodology for the financial soundness of credit institutions on basis of standardized trend standard credit system in the region

Yashina N.I. Doctor of Economics, Professor, Department Financial Management, the Nizhny Novgorod State University named after N.I.Lobachevski ( Yasenev2006@mail.ru )

Komissarov A.V. Graduate Student, Department Financial Management, the Nizhny Novgorod State University named after N.I.Lobachevski ( Yasenev2006@mail.ru )

Yasenev A.V. Graduate Student, Department Financial Management, the Nizhny Novgorod State University named after N.I.Lobachevski ( Yasenev2006@mail.ru )

Journal: Finance and Credit, #20, 2013

In the article the technique of an assessment of financial stability of a condition of the credit organizations on the basis of the integrated standardized trend standard is offered. The methodology allows revealing financially unstable credit organizations for application of measures of supervising character and their finishing to the stable level.


Insurance sector strength estimation relies on risk-based ratio of Insurance company financial activity

Yashina N.I. Doctor of Economic, professor, Nizhniy Novgorod state Lobachevsky N.I. university ( dekanat_fnf@mail.ru )

Ogorodova .V. associate professor, Volzhskiy Engineering and Pedagogical State University ( u413@ya.ru )

Journal: Finance and Credit, #10, 2010

Being in the middle of financial crisis insurance companies have to function in difficult conditions like risk level and risk quantity extension, like supervisor and bank requirement strengthening. Thats why its relevant to develop Insurance companies financial activity risk estimation methodology based on insurance sector monitoring system indicators.
     Timely information of risk-based ratios can show insurance sector position at the particular moment. Also it will help sector development and will increase its clarity.


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