Проблемы государственного регулирования налоговой оптимизации в предпринимательской деятельности
The present report contains the results of a review odf international practices of application of instruments for water resource management (WRM) and the assessment of a potential for using more efficient instruments in the Republic of Buryatia (RB), taking into account natural and institutional chatacteristics of the region and Russia as a whole.
The review-based consclusions will be used to draw up recommendations for improving the instruments for water resources management in the Republic of Buryatia.
The review covers such aspects as water use (water abstraction) fee, water supply and sanitation tariffs, tariffs for irrigation water within irrigation systems, pollution charges and taxes, trade in pollution permits/quotas, payment for ecosystem services, risk management and alternative instruments. It also relates to such instruments as state support to water resources management and target funds.
The present analysis was performed within the framework of OECD project "Improving the Use of Economic Instruments for Wtar Resources Management in the Republic of Buryatia" (lake Baikal basin)".
The given report contains the results of the analysis of instruments of water resources management (WRM) that exist in the international practices and the assessment of applicability of those potentially more efficient instruments in the Republic of Buryatia with the account of natural and institutional peculiarities of Buryatia and Russia on the whole.
Conclusions of implemented analysis would be used in the course of the development opf recommendations on improving instruments for water resource management in the Republic of Buryatia at the final stage of the series of OECD projects.
The report covers such issues as payment for water use (water intake), tariffs on water supply and sanitation services, tariffs for irrigation water, pollution charges and taxes, tradable permits and quotas, payment for ecosystem services, risk management and alternative instruments. It also characterises possibilities for rendering state support for water resources management and target funds.
The given analysys was implemented within the framework of OECD project "Improving the Use of Economic Instruments of Water Resource Management and Water Sector of the Republic of Buryatia (lake Baikal basin)" implemented in support for water policy dialogue in RB in cooperation with the EU Water Initiative.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.
We address the external effects on public sector efficiency measures acquired using Data Envelopment Analysis. We use the health care system in Russian regions in 2011 to evaluate modern approaches to accounting for external effects. We propose a promising method of correcting DEA efficiency measures. Despite the multiple advantages DEA offers, the usage of this approach carries with it a number of methodological difficulties. Accounting for multiple factors of efficiency calls for more complex methods, among which the most promising are DMU clustering and calculating local production possibility frontiers. Using regression models for estimate correction requires further study due to possible systematic errors during estimation. A mixture of data correction and DMU clustering together with multi-stage DEA seems most promising at the moment. Analyzing several stages of transforming society’s resources into social welfare will allow for picking out the weak points in a state agency’s work.