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On efficiency of delegating the powers for insurance payment administration to tax authorities

Davydova L.V. State University of Management, Moscow, Russian Federation ( 1946@orel.ru )

Fedorova O.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( foaorel@mail.ru )

Skorlupina Yu.O. Financial University under Government of Russian Federation, Moscow, Russian Federation ( yu_nauka@mail.ru )

Journal: International Accounting, #12, 2019

Subject The article addresses the reform of the system of insurance payment administration, and evaluation of efficiency of delegating the power for administration of insurance premiums from extra-budgetary funds to revenue authority.
Objectives The purpose is to identify merits and demerits of delegating the powers for administration of insurance premiums to the Federal Tax Service of the Russian Federation, to compare the transfer from the Uniform Social Tax to insurance payments, and to pool the insurance payments into a single contribution.
Methods We employ statistical methods to assess collectibility of insurance premiums and tax payments, and general scientific methods to highlight main benefits and burdens of the transition to the new system of insurance premiums administration.
Results The paper determines major strengths and weaknesses of the future transition
to the changed system of insurance premiums administration, and quantifies the efficiency of the transition from the social tax to insurance premiums.
Conclusions and Relevance Based on the analysis of information on delegation of powers for insurance premiums administration from extra-budgetary funds to revenue authorities, the paper describes advantages and disadvantages benefits and shortcomings of the transition and underpins the predicted outcome.


Forecasting the socio-economic region's development with regard for the transport infrastructure quality: The City of Moscow case study

Davydova O.A. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation ( oadavidova@gmail.com )

Journal: Regional Economics: Theory and Practice, #9, 2019

Subject This article examines the organizational and economic mechanisms arising in the development of Moscow's transport infrastructure.
Objectives The article aims to develop an economic and mathematical model for forecasting the level of social and economic development of Moscow.
Methods For the study, I used the methods of logical and statistical analyses, and models for evaluating capital assets and calculating the level of transport network development.
Results The article proposes an economic and mathematical model that helps calculate projected values of the level of socio-economic development of Moscow for the period from 2019 to 2025.
Conclusions Assessing the quality of transport infrastructure helps optimize resources, balance socio-economic and environmental factors, and apply the most effective methods and approaches to ensure the sustainable development of the region. Assessing the impact of investment in transport infrastructure provides an opportunity to define the approach to the development of the region on the basis of the calculated future value of socio-economic development.


An impact of social entrepreneurship on the financial security of the nation and economic growth

Davydova L.V. Orel State University named after I.S. Turgenev, Orel, Russian Federation ( 1946@orel.ru )

Fedorova O.A. Orel State University named after I.S. Turgenev, Orel, Russian Federation ( foaorel@mail.ru )

Skorlupina Yu.O. Orel State University named after I.S. Turgenev, Orel, Russian Federation ( yu_nauka@mail.ru )

Journal: National Interests: Priorities and Security, #10, 2017

Importance The development and financial resources of socially-oriented businesses is a cornerstone for stabilizing the national economy and addressing relevant issues. Social business and its development aim to resolve multiple issues and create a socially-oriented State. Activities of socially-oriented entities ensure social security of the population, raise the financial literacy of people and businesses and develop the entrepreneurship nationwide. Social business becomes even more important under contemporary circumstances in the national economy, with the maintenance of employment and social stability being especially acute.
Objectives The research examines the role and purpose of social business in ensuring the national security and the way it can influence an economic growth in the unstable economy of Russia.
Methods Based on statistical and graphic methods, I explore the state and trends in social business in Russia in line with an analysis of its development in certain federal districts.
Results As the main outcome, I devise an improved mechanism for financing socially-oriented entities. Financial sources proceed from the banking sector and regional agencies for labor and employment.
Conclusions and Relevance Having analyzed the development trends of social business and its impact on the national security and economic growth, I substantiate the need to transform the financial mechanism for activities of social businesses.


On efficiency of delegating the powers for insurance payment administration to tax authorities

Davydova L.V. Orel State University, Orel, Russian Federation ( 1946@orel.ru )

Fedorova O.A. Orel State University, Orel, Russian Federation ( foaorel@mail.ru )

Skorlupina Yu.O. Orel State University, Orel, Russian Federation ( yu_nauka@mail.ru )

Journal: Finance and Credit, #12, 2017

Importance The article addresses the reform of the system of insurance payment administration, and evaluation of efficiency of delegating the power for administration of insurance premiums from extra-budgetary funds to revenue authority.
Objectives The purpose is to identify merits and demerits of delegating the powers for administration of insurance premiums to the Federal Tax Service of the Russian Federation, to compare the transfer from the Uniform Social Tax to insurance payments, and to pool the insurance payments into a single contribution.
Methods We employ statistical methods to assess collectibility of insurance premiums and tax payments, and general scientific methods to highlight main benefits and burdens of the transition to the new system of insurance premiums administration.
Results The paper determines major strengths and weaknesses of the future transition to the changed system of insurance premiums administration, and quantifies the efficiency of the transition from the social tax to insurance premiums.
Conclusions and Relevance Based on the analysis of information on delegation of powers for insurance premiums administration from extra-budgetary funds to revenue authorities, the paper describes advantages and disadvantages benefits and shortcomings of the transition and underpins the predicted outcome.


Analysis of the Project Financing Trends in the International Market and in Russia

Davydova L.V. Doctor of Economic Sciences, Professor of the Finances Department, Orel State Technological University ( 1946@orel.ru )

Ilyin I.V. Candidate of Economic Sciences, Orel State Institute of Economy and Trade

Journal: Finance and Credit, #21, 2009

The article covers the situation in the international market of project financing in 2004-2008. The credits for projects financing have been researched in regional and branch sections. The authors have consolidated and analyzed the data on project credits in Russia and compared the credit features with the international experience.


Benchmarking as a method of management of financial stability of the enterprises of region

Davydova L.V. Doctor of Economic Sciences, Professor of the Finances Department, Orel State Technological University ( 1946@orel.ru )

Gordina V.V. the senior teacher, Oryol state technical university ( gorvik@inbox.ru )

Journal: Regional Economics: Theory and Practice, #6, 2010

In connection with the crisis phenomena in economy the problem of search of effective methods of management of the industrial enterprises providing their financial stability is especially actual. In clause benchmarking the expediency of use proves in operation of business. The essence of this approach and its advantage reveals, and also the basic problems not enough wide use benchmarking domestic to the enterprises are considered. The variant of creation of a database on the industrial enterprises of region with the purpose of its use for realization benchmarking financial parameters of the enterprises of the industry is offered.


Development of project financing at a world level - the key factor of crisis overcoming and maintenance of economic growth

Davydova L.V. professor of chair «Finance, monetary circulation, credit and banks», Orel state technical university ( 1946@orel.ru )

Ilin I.V. senior teacher of chair of management, Orel state institute of economy and trade ( ivan_i@orel.ru )

Journal: Finance and Credit, #27, 2010

Structural changes of the financial market in conditions of crisis bring to the forefront a question on the factors defining efficiency of financing. In abstract communication between volume of project financing and parameters of political risk and economic development is investigated. It is drawn a conclusion that in conditions of financial crisis project financing allows to smooth negative influence of the increased risks and consequently can act as a source of economic growth.


Problems of bank sector of Russia on a background of world financial crisis

Davydova L.V. doctor of Economic sciences, the professor of faculty «the Finance, monetary circulatio, the credit and banks», Oryol state technical university ( 1946@orel.ru )

Gordina V.V. candidate of Economic sciences, the senior teacher of faculty «the Finance, monetary circulation, the credit and banks, Oryol state technical university ( gorvik@inbox.ru )

Journal: Finance and Credit, #31, 2010

The review of a condition of bank sector of Russia during world financial crisis is lead. The basic actions of the Government and the Central Bank, directed on maintenance of financial stability in bank system are considered. The most important problems of commercial banks existing now and demanding development of effectual measures on their overcoming are revealed.


Identification and analysis of risks in the project financing system

Davydova L.V. professor of chair «Finance, monetary circulation, credit and banks», Orel state technical university ( 1946@orel.ru )

Ilyin I.V. senior teacher of chair of management, Orel state institute of economy and trade ( ivan_i@orel.ru )

Journal: Finance and Credit, #25, 2011

Increase of efficiency of the analysis of the project applying for use of a technique of design financing, is connected with identification of possible risks and an estimation of quality of structure of the project. In clause the advanced technique of the multifactorial analysis is considered, allowing to consider partial unaditiveness the risks arising at realization of schemes of design financing.


Technique of the complex analysis and assessment of cumulative influence of inflation on financial results of activity of the enterprise

Davydova L.V. Doctor of Economics, professor of department "Finance, Monetary Circulation, Credit and Banks", State University - Educational and Scientific-Industrial Complex, Orel ( 1946@orel.ru )

Zlobin B.C. Doctor of Economics, professor of department "Sociology and Management", Russian Academy of National Economy and Government Service ( 1946@orel.ru )

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

In the article development of methodological approaches is given to measurement and the complex analysis of influence of inflation and inflationary processes on financial results of a production activity of the enterprises of different types of economic activity. The unified scheme of calculations and necessary tools with the indication of sources of information is offered.


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