Податкові пільги як засіб державного впливу на розвиток комерційних банків / Налоговые льготы как способ государственного влияния на развитие коммерческих банков
The author considers issues of tax administration, based on the analysis of indicators of the region's economy. The work is based on the analysis of statistical information on tax revenues and macroeconomic indicators, which is supposed to draw a conclusion about the effectiveness of the use of certain benefits pro-vided by regional legislation. The relevance of this study is due to the difficult economic situation in the country and, as a consequence, the problems of filling the regional budget. Since the benefits are falling budget revenues, questions the effectiveness of their use is now the most relevant. In examining this question, it concludes that tax incentives do not significantly affect both the value of collected taxes and arrears, as well as on various macroeconomic indicators. So this analysis should be the starting point for regional lead-ership in finding ways to optimize the tax benefits and improve the efficiency of the region's economy.
Tax incentives have proven to be an efficient tool of state support for science, technology and innovation, and are used by many countries on their way towards sustainable development and enhancing global competitiveness. Fiscal stimuli are increasingly combined in a more flexible manner, thus contributing to attaining wider spectrum of objectives; means of international comparison and evaluating impact of these tools are actively evolving. However, despite the fact that for many countries the tax incentives are demandable and work effectively, Russia's situation is different. Based on the results of a specialized survey, the paper estimates the demand for R&D tax breaks from Russian manufacturing enterprises, research organizations and universities performing R&D. The study demonstrated that such a demand is generally low for all types of surveyed organizations, probably due to both the imperfection of the Russian tax legislation, which makes the considered tool inefficient, and low share of the organizations engaged in R&D and innovation. Among the most frequently noted demotivating factors were mismatch of organization’s activity to the terms of using a specific tax break, as well as unwarranted costs associated with the need to prove the right to use these breaks. When using a specific tax incentive, the research institutions typically seek exemption from VAT for R&D activities and patent licensing operations, as well as benefit to mainstream targeted grants. Universities engaged in R&D are more likely to turn to the benefits for grants and accelerated depreciation of fixed assets used for scientific and technological activities. The analysis showed that in Russia the public sector dominates among all categories of recipients of tax incentives for research and innovation. This situation is contrary to best practices and global trends in supporting research activities, which involve betting on strong national players (including startups and SMEs). It hardly allows STI tax incentives to be an efficient mean and provides a basis for the revision and optimization of these tools. This paper indicates possible further directions in the studying tax incentives, their classification, performance assessment and optimization to meet best practices, global trends, and the forefront of research in this area.
The analysis of correlation of strategic and project management processes in modern private bank was researched in this paper as a factor of achivement of business targets. The stepwise plan (instruction) was outlined for selection projects, which fully correspond to the actually strategy.
Intellectual property law enshrines the monopoly of the copyright holder. It is absolutely necessary that this monopolism of the right holder does not contradict the public interest. The sphere of private and public relations in intellectual property law is currently one of the most relevant in the world. It causes interest in Russia. Separate articles have been published on this topic, but in the form of a monograph it is presented for the first time in this collected articles. Under the cover of this work are collected the articles of the authors whose views, academic schools, the practical experience are differ. We believe that this is an advantage of this collected articles, because it gives an idea of how difficult it is to achieve a balance between the monopolism of the right holder and the public interest.
This article discusses the use of public finance to reindustrialize Russian economy. The authors focus on the growing wear and tear of fixed assets, which damages the competitiveness of the Russian economy (even compared to other CIS economies). They show how a proper implementation of changes to corporate profits tax (CPT) may improve the situation and provide a calculation of CPT and VAT deduction in case of repair of fully depreciated fixed assets. They also prove that cost of repair of fully depreciated fixed assets should not be deducted for CPT purposes or affect the incoming deductible VAT.
Sustainable development is an important concept for modern policymakers. To encourage people and businesses to act more responsibly and work towards sustainability, the states may introduce the tax incentives aimed respectively – at achievement certain goals in technological, ecological and social areas. EAEU Member States – Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia – adopted some tax measures which may be described as aimed at sustainable development, mostly in respect of personal development, R&D and their implementation. However, the paper shows that the efficiency of these measures is inconclusive, as the indicators in respective areas change differently than could be expected based solely on tax measures.
In the article the tendency of development of interaction of bank and insurance business, modern lines of the banking insurance are considered. Also we estimate the influence of different channels on credit card sales.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/