Отсутствие системности норм бюджетного законодательства, регулирующих предоставление субсидий и бюджетных инвестиций: налоговые последствия
The author analyzes the norms of budget legislation on the provision of subsidies and budget investments to enterprises
and institutions, reveals their legal nature. Having come to the conclusion that there is no system of budget and legal
regulation on these issues, he sees the related imperfection of the tax legislation, which provides for the legal consequences of receiving subsidies and investments by VAT payers.
The article is dedicated budget investments, which can be understood as a kind of budget expenses or as the transformation public money to the public property. At the same time budget and public property are parts of the state (municipal) treasury. In the article is raised the issue of lack of accounting for future benefits in the implementation of the budget investments.
Favourable tax climate is one of the factors of a country's investment attractiveness. Any changes in fiscal policy can result in decrease (or increase) in inflow of capital investments - both private domestic and foreign direct ones. The article dwells on the expedience of profit tax, which is characterized by low budget's earnings generation and high costs of legislation observance. It is underscored that the major emerging disadvantage of this investment regulation instrument is the transfer of tax burden to individuals through growth of prices, reduction in employee pay and return on capital. The author points to the fact that government interventionism may significantly decrease the volumes of direct investments. Consideration is given to the influence of taxation on private investments via labor market channels, savings sector and household consumption.
The given report is the result of implementation of the first component of the series of projects under the common title "Improving the use of economic instruments of water management in the Republic of Buryatia (lake Baikal basin)", implemented under the auspices of the Organisation for Economic Cooperation and Devlopment (OECD) in support of the water policy dialogue in the Republic of Buryatia in cooperation with the EU Water Initiative. The analytical report contains the results of the analysis of the use of economic instruments of water resources management in the Republic of Buryatia. According to the performed analysis some conclusions were made along with identification of key directions for improving application of instruments for water resources management in the Republic of Buryatia for further development within the framework of the project.
The solution of socially important problems by providing budget investments is a prerequisite for the successful development of a country as a whole as well as of a particular region. In terms of a limited budget there is a problem of projects selection. In the paper basic methods of public sector projects performance estimation (cost - benefit, cost - effectiveness, cost - utility) are compared. It is determined that these methods can help to increase the efficiency of scarce budgetary resources usage. However they cannot be applied in Russia without necessary adjustments since there are market imperfections, high costs of collecting necessary information, and other factors. Thus further development of performance estimation methods in the public sector of economics is needed.
The given report is the result of implementation of the project that constitutes a component of a series of projects under the general title "Improving the Use of Economic Instruments and Water Sector in the Republic of Buryatia (lake Baikal basin)", implemented on the commission of the Organisation for Economic Cooperation and Development (OECD) in support for water policy dialogue in the Republic of Buryatia with the EU Water Initiative. The analytical report contains the results of the analysis of the use of economic instruments of water resources management in the Republic of Buryatia. Implemented analysis resulted in the development of some conclusions and identification of some key directions for improving instruments of water resource management of the Republic of Buryatia for further elaboration within the framework of the project.
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/