Reference:
I. V. Sugarova.
The Federal Fund for Financial Support of Regions in the System of Inter-budgetary Regulation
// Taxes and Taxation. – 2014. – № 12.
– P. 1123-1129.
Read the article
Abstract: The article addresses the highly important issues related to the regional needs and the mechanism
of allocating subsidies. The task set at the federal level to stabilize techniques and allocation of
subsidies for leveling the budgetary security of the subjects of the Russian Federation put these issues
at the forefront. An important role in the development of inter-budgetary relations and regulation in
Russia is assigned to the Federal Fund for Financial Support of the Subjects of the Russian Federation.
The study states that the problem of further improvement of the methodology for allocation of subsidies
from the Federal Fund for Financial Support of the Regions remains important, but it is possible
to effectively reform the intergovernmental relations only if other forms of regulation are reformed. The
author applies the methods of comparison, grouping and expert assessments to analyze the formation
and operation of the Federal Fund for Financial Support of regions since the time it was established.
The study demonstrates the advantages and disadvantages of existing procedures and analyzes the main
indicators of the Fund such as volume, its share in the GDP and federal budget spendings. The results
of investigation lead to the conclusion that inter-budget regulation in the future should be focused on
the consistent reduction of subsidies allocated to territorial budgets, stimulating interest of the regions
to increase their own revenues and income capacity. The study sets forth forcibly that the distinguishing
feature of the current system of inter-budgetary relations is the narrow list of regional revenues sources.
Due to such budgetary orientation the ever increasing number of regions falls into the category of subsidized
territories.
Keywords: Fund for Financial Support of regions, allocation of subsidies, methodology, budget security, reducing the dependence on subsidies, increase their own revenues, increasing revenue potential, tax base expansion, intergovernmental regulation, level of budgetary provision
References:
Metodika raspredeleniya dotatsiy na vyravnivanie byudzhetnoy obespechennosti sub'ektov Rossiyskoy Federatsii/Utverzhdena postanovleniem Pravitel'stva RF ot 22 noyabrya 2004g. №670.
«Programma Pravitel'stva Rossiyskoy Federatsii po povysheniyu effektivnosti byudzhetnykh raskhodov na period do 2012 goda»/Utverzhdena Rasporyazheniem Pravitel'stva RF ot 30 iyunya 2010 goda №1101 – r.
Aliev B.Kh., Kerimova Z.A., Adzhieva L.A. Problemy ispolneniya dokhodnoy chasti byudzhetov regionov Rossiyskoy Federatsii i puti ikh resheniya//Finansy i kredit.2012.№47. S.39-44.
Zav'yalov D.Yu. Sovershenstvovanie formirovaniya fondov finansovoy podderzhki: variant resheniya//Finansy. 2012. №6. s. 14-18.
Klimenko V.I., Tinitskiy V.M., Semenchenko E.N. Ot dotatsiy na vyravnivanie byudzhetnoy obespechennosti k byudzhetnym kreditam Federal'nogo kaznacheystva na popolnenie sredstv na schetakh regional'nykh byudzhetov//Finansy i kredit. 2012. №15. s. 30-35.
Malinovskaya O.V., Brovkina A.V. Byudzhetnaya detsentralizats
Reference:
Savina O. N., Pyanova M. V..
Innovative tools for increasing the efficiency
of modern education process as means
for realizing a competency approach
in education
// Taxes and Taxation. – 2013. – № 4.
– P. 269-275.
Read the article
Abstract: It is time to discuss the competency approach
in education. The “concepts for modernization
of Russian education till 2020”, as well as
projects for “Federal State education standard,
generation II” have documented the tendency for
transforming Russian education to achieve levels
of key educational competencies. This means that
the existent knowledge-based approach is being
replaced by competency approach, which empathizes
the importance not on the student’s erudition,
but on his ability to organize their work. The
author shares experience utilizing new forms of
organization of student’s academic work. Using
those forms, one empathizes a certain logic of realizing
the competency approach, which allows
to use traditional forms of student’s academic
work more efficiently, in addition to innovative
methods.
Keywords: Tax and taxation, crowd sourcing, modernization, innovative forms of work, science fair, education process, competencies, competency approach, modernization concept
References:
Verbitskiy A.A., Larionova O.G. Lichnostnyy i kompetentnostnyy podkhody v obrazovanii. Problemy integratsii. – M.: Logos. – 2009.
Davydova N.S. O kachestve metodicheskogo soprovozhdeniya uchebnykh distsiplin i sovremennykh metodakh otsenivaniya uchebnykh dostizheniy/Materialy Rossiyskoy nauchno-prakticheskoy konferentsii. – M.: 2010.
Kovalevskiy I. Organizatsiya samostoyatel'noy raboty studenta // Vysshee obrazovanie v Rossii №1, 2000, s.114-115.
Lisovskiy V. T. Dukhovnyy mir i tsennostnye orientatsii molodezhi Rossii.-SP b.-2000.-s. 488.
Popov Yu.V., Podlesnov V.N., Sadovnikov V.I., Kucherov V.G., Androsyuk E.R. Prakticheskie aspekty realizatsii mnogourovnevoy sistemy obrazovaniya v tekhnicheskom universitete: Organizatsiya i tekhnologii obucheniya. M., 1999. – 52 s., r. 3.1 Samostoyatel'naya rabota studentov S. 15—24. – (Novye informatsionnye tekhnologii v obrazovanii: Analiticheskie obzory po osnovnym napravleniyam razvitiya vysshego obrazovaniya / NIIVO; Vyp. 9).
Rogonov P. Ne znaniem
Reference:
Trokhina, A. V..
Problems of Regulation of Volunteer
Activity in Russia (Tax Aspect)
// Taxes and Taxation. – 2012. – № 9.
– P. 49-54.
Read the article
Abstract: The author of the article views peculiarities
of taxation of volunteer activities and regulation
of volunteer services in Russia. At the present time,
due to certain gaps in legislation, many of them act
outside of law. In July-August 2012 the society discussed
the new law regulating volunteer activity and
criticized the initial conception offered by the Public
Chamber of the Russian Federation. As an alternative,
it was offered to make certain amendments
to the current Tax, Labor and Civil Codes as well as
the Federal Law ‘Concerning Charitable Activities
and Charitable Organizations’ instead. The author
of the article also analyzes recent changes in the Russian Federation Tax Code that came into force
in 2012 and describes modern tendencies in regulation
of volunteer activities.
Keywords: the Tax Code, amendments, volunteer law, volunteer services, legal status, civil law agreement, volunteer, tax exemption.
References:
Naberezhnov G. Volonteram gotovyat zakon // Bol'shoy gorod, 16.07.2012 [Elektronnyy resurs].-Rezhim dostupa: http://bg.ru/ society/volonteram_gotovyat_zakon-11449
Nalogovyy kodeks RF ot 31.07.1998 № 146FZ // Konsul'tant-Plyus [Elektronnyy resurs].-Rezhim dostupa: http://www. consultant.ru/popular/nalog1
Miloslavskaya D. Zakonodatel'stvo o volonterskoy deyatel'nosti na primere stran Evropy // Portal o rossiyskom nekommercheskom zakonodatel'stve, 03.09.2010 [Elektronnyy resurs].-Rezhim dostupa: http://www.law-ngo.ru/library/detail/372
Svyataya Rus': Entsiklopedicheskiy slovar' russkoy tsivilizatsii. Sost. O. A. Platonov, 2000 g. [Elektronnyy resurs]. Rezhim dostupa: http://rus-sky.com/rc
Federal'nyy zakon «O blagotvoritel'noy deyatel'nosti i blagotvoritel'nykh organizatsiyakh» № 135-FZ // Konsul'tant-Plyus [Elektronnyy resurs].-Rezhim dostupa: ht tp:// base.consult ant . r u/cons/cgi /onl ine. cgi-req=doc;base=LAW;n=108360
Federal'nyy zakon «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo k
Reference:
Mindlin, Yu. B., Shedko, Yu. N..
Tax Mechanism in the Social and Economic System of a Region
// Taxes and Taxation. – 2012. – № 6.
– P. 95-101.
Read the article
Abstract: The article analyzes problems of tax policy and tax mechanism oriented at economic growth and innovation-
based development of a region. It is proved that the tax mechanism can be actually effi ciently if only all its
elements are being implemented at once and tax actions are defi ned by the general state and regional purposes
and developmental tasks. The author describes problems arising when making the tax policy. At the end of the
article it is concluded that local tax relations must be closely connected with innovative and investment potentials
of territories which, in its turn, infl uence social and economic development of territories.
Keywords: tax potential, tax mechanism, tax policy in a region, innovation-based development of a region, social and economic development of a territory.
References:
Tyupakova N.N. Formirovanie nalogovogo mekhanizma raspredeleniya dobavlennoy stoimosti: teoriya,
metodologiya, praktika: Avtoref. diss. … dokt. ekon. nauk. - Krasnodar – 2011. – 46 s.
Sokhova F.V. Nalogovyy mekhanizm razvitiya byudzhetnogo potentsiala regiona: Avtoref. diss. … kand.
ekon. nauk. - Moskva – 2008. – 23 s.
Bushinskaya T.V. Regional'naya nalogovaya politika i osobennosti ee realizatsii (na primere Tul'skoy
oblasti): Avtoref. diss. … kand. ekon. nauk. – Moskva, 2009. – 24 s.
Zherebtsov A.B. Upravlenie formirovaniem i razvitiem nalogovogo potentsiala regiona: Avtoref.
diss. … kand. ekon. nauk. - Moskva – 2007. – 27 s.
Gubanova T.G. Regional'naya sistema nalogooblozheniya kak faktor razvitiya territorii // http:// www.
budgetrf.ru/Publications/Analysis/strategy/an_strategy_07222003/
Nalogovoe stimulirovanie innovatsionnykh protsessov / Otv. red. N.I. Ivanova. – M.: IMEMO RAN,
2009. – 160 s.
Christian Keuschnigg and Evelyn Ribi. Profi t Taxation, Innovat
Reference:
Tsypin, I. S..
Problems of Development of Tax System at Federal and Regional Levels
// Taxes and Taxation. – 2012. – № 4.
– P. 74-83.
Read the article
Abstract: The article is devoted to the main stages of organization and development of Russia’s tax system and
regulation of the tax authorities’ structure and functions. The author analyzes the main problems and drawbacks
in current organization of tax service in the center and regions and suggests certain measures to improve tax
service at regional and federal levels.
Keywords: taxes, system, region, problems, organization, stages of development, questionnaire survey, tax code, competitiveness, administrative pressure, management reform, tax reform, federal service, structure, territorial inspectorates, development trends.
References:
A.P. Balakina, L.A. Anosova, I.S. Tsypin i dr. Nalogovaya politika i nalogovoe administrirovanie kak
instrument gosudarstvennogo regulirovaniya ekonomiki Rossiyskoy Federatsii. Monografiya. M.: VGNA
Minfina RF, 2011 g.
A.P. Balakina, L.A. Anosova, I.S. Tsypin i dr. Teoreticheskie i metodologicheskie problemy formirovaniya
byudzhetnoy sistemy v novykh ekonomicheskikh usloviyakh. Monografiya. M.: VGNA Minfina RF, 2011 g.
S.Yu. Glaz'ev. Strategiya operezhayushchego razvitiya Rossii v usloviyakh global'nogo krizisa. M.: Ekonomika,
2010 g.
M.V. Mishustin. Oblako v nalogakh. M.: Rossiyskaya gazeta ot 21.11.2011 g. str. 7.
I.S. Tsypin. Problemy modernizatsii ekonomiki Rossii v XXI veke. Monografiya. M.: VGNA Minfina
RF, 2012 g.
Reference:
Anisimova, E. P..
Methods for Assessing Tax Risks of Gas Supply Organizations
// Taxes and Taxation. – 2012. – № 3.
– P. 66-72.
Read the article
Abstract: Analyzing tax risks without paying attention to specifi city of industry does not reach representative
picture. As for the sphere of natural gas industry, fi nancial coeffi cients may be of use for risk evaluation.
They should be considered as a whole system and counted as indexes, which are of importance for tax
control. This control consists in comparing real coeffi cients and average coeffi cients all over the industry.
However, the actual results of analyses require allowing fi rm distinctions, caused by peculiarities of region
and technology.
Keywords: tax risk, gas supply, gasifi cation, transportation pipelines, gas-distributing activity, investment, organization profi ts tax, value-added tax, organization property tax, fi nancial coeffi cient.
References:
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 5 avg. 2000 g. №117-FZ: prinyat Gos. Dumoy
Feder. Sobr. Ros. Federatsii 19 iyulya 2000 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii
26 iyulya 2000 g.: vvod. Feder. zakonom Ros. Federatsii ot 5 avg. 2000 g. №118-FZ: Omega-L, 2009. 560 s.
O perechne imushchestva, otnosyashchegosya k zheleznodorozhnym putyam obshchego pol'zovaniya, federal'nym
avtomobil'nym dorogam obshchego pol'zovaniya, magistral'nym truboprovodam, liniyam energopereda-
chi, a takzhe sooruzheniy, yavlyayushchikhsya neot'emlemoy tekhnologicheskoy chast'yu ukazannykh ob'ektov, v
otnoshenii kotorykh organizatsii osvobozhdayutsya ot oblozheniya nalogom na imushchestvo organizatsiy:
Postanovlenie Pravitel'stva Rossiyskoy Federatsii ot 30.09.2004 №504 // Spravochnaya sistema «Garant»
/ NPP «Garant-Servis». Poslednee obnovlenie 01.11.2010.
Kontseptsiya planirovaniya vyezdnykh nalogovykh proverok: utverzhdena Prikazom Federal'noy nalogovoy
s
Reference:
Borisov A.M..
O problemakh gosudarstvennykh obrazovatel'nykh standartov po nalogovym i svyazannym s nimi uchebnymi distsiplinam
// Taxes and Taxation. – 2010. – № 6.
Read the article
Abstract:
Keywords: nalog, standart, obrazovanie, sistema, obuchenie, trebovaniya, posobie, protsess, magistr, bakalavr
References:
Reference:
Tyutyuryukov, N. N., Tyutyuryukov, V. N..
Kazakhstan – Tax Laboratory of Eurasian Economic Community
// Taxes and Taxation. – 2010. – № 1.
Read the article
Abstract: Kazakhstan was the first in CIS to experience the influence of the world financial crisis. The government of Kazakhstan has a very clear anti-crisis program which includes implementation of certain measures to establish macroeconomic and financial stability, decision of problems on the property market, support of small and middle business and agriculture. Important part of anti-crisis measures is innovative industrial and infrastructural projects. The government of Kazakhstan routinely reduces the tax burden. The authors of the article considered the changes of calculation and payment of corporate income tax, individual income tax, value-added tax, transport, property and land taxes as well as changes in taxation of users of mineral resources.
Keywords: tax, Kazakhstan, value-added tax, profit, income, mineral resources, policy, administration, property.
References:
Reference:
Smirnova, E.E..
Problems and perspectives of development of post-higher education
// Taxes and Taxation. – 2009. – № 5.
Read the article
Abstract: The article includes review of the most important results of the work of the Council for Presentation of Doctoral and Candidates’ Dissertation Theses at the Financial Academy under the auspices of the Government of the Russian Federation for 2008 and first six months of the 2009. Among the key directions of development of post-higher education the author considers orientation towards higher quality of theses (dissertations) and improvement of work of the Councils for Presentation of Doctoral and Candidates’ Dissertation Theses.
Keywords: tax, education, higher education,
dissertation
Keywords:
References:
Reference:
..
Issues of professional education
of graduates in the conditions
of the multi-level system
of economical education
// Taxes and Taxation. – 2008. – № 12.
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Abstract: The article includes the review of the opinions of professionals on topical issues of formation of the modern level-oriented education of the professional, methodological and methodical issues of independent work of students within the multi-level system. The representatives of most higher education institution supported the attempts of the Financial Academy to keep the bachelor system for “Economics”. The need for development of the direction of “Taxes and taxation” within the profile by the same title is a principle position of the higher education organizations, which implement the State Educational Standard on “Taxes and Taxation”.
Keywords:
References:
Reference:
..
Innovative methods of organization
of the work of students
// Taxes and Taxation. – 2008. – № 11.
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Abstract: Innovation methods for organization of work of students are reviewed by the author of the article, taking the optimization of the study program of the course on “Organization and methods of holding tax inspections”.
Keywords:
References:
Reference:
..
Combination of theoretical bases of taxation with the practical skills as a basic principle of education of professionals in the sphere of taxes and taxation at the Mari State Technical University
// Taxes and Taxation. – 2008. – № 6.
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Abstract:
Keywords:
References:
Reference:
..
Alternative approaches to the organization of the process of studies at the magistracy
// Taxes and Taxation. – 2008. – № 6.
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Abstract:
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References:
Reference:
..
O novoi distsipline: sovremennye tendentsii v formirovanii nalogovoi kul'tury
// Taxes and Taxation. – 2007. – № 11.
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Abstract:
Keywords:
References:
Reference:
..
V ozhidanii ocherednogo novogo standarta obrazovaniya
// Taxes and Taxation. – 2007. – № 6.
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Abstract:
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Reference:
..
Osobennosti prepodavaniya finansovykh distsiplin v svete Bolonskogo protsessa
// Taxes and Taxation. – 2007. – № 6.
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Abstract:
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Reference:
..
Nalogovoe obrazovanie i nalogovaya sistema SShA: vzglyad yurista (interv'yu s yuristom kompanii Cadwalader, Wickersham & Taft LLP Dmitriem Viktorovichem Chesnokovym)
// Taxes and Taxation. – 2007. – № 6.
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Abstract:
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References:
Reference:
..
Yurist + ekonomist = nalogovyi spetsialist?
// Taxes and Taxation. – 2006. – № 5.
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Abstract:
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Reference:
..
Integratsionnye protsessy po podgotovke spetsialistov po nalogooblozheniyu
// Taxes and Taxation. – 2006. – № 5.
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Abstract:
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Reference:
..
Iz opyta sovmestnoi podgotovki spetsialistov v oblasti nalogooblozheniya
// Taxes and Taxation. – 2006. – № 5.
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Abstract:
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Reference:
..
Znachenie mezhpredmetnykh svyazei pri izuchenii nalogov
// Taxes and Taxation. – 2006. – № 5.
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Abstract:
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Reference:
..
Trebovaniya k pretendentam na khoroshuyu zarplatu
// Taxes and Taxation. – 2005. – № 10.
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Abstract:
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Reference:
..
Osnovnye napravleniya nalogovoi politiki v sfere vysshego i poslevuzovskogo professional'nogo obrazovaniya i ikh realizatsiya
// Taxes and Taxation. – 2005. – № 10.
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Abstract:
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Reference:
..
Pravovoe vospitanie lichnosti v nalogovoi sfere
// Taxes and Taxation. – 2005. – № 10.
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Reference:
..
Blits-opros «Nalogovoe obrazovanie v Rossii: mnenie praktikov». otvety Markodeeva V.Yu., Norkinoi K.A., Slobodinskogo V.S., Soboleva M.Yu., Yadrikhinskogo S.A., Ignatova A.B.
// Taxes and Taxation. – 2005. – № 3.
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Abstract:
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Reference:
..
K voprosu sovershenstvovaniya kontseptsii nalogovogo obrazovaniya v Rossii
// Taxes and Taxation. – 2005. – № 3.
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Abstract:
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