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Налогообложение доходов блогеров
Финансы. 2021. № 5. С. 44–49.
Tiutiuriukov V.
Discussion is currently under way on how to tax income generated in the digital economy, including bloggers' income. On the one hand, there is a support for the need to oblige foreign Internet companies to withhold personal income tax from bloggers' income in order to equalize their burden with Russian companies; on the other hand, many bloggers have already registered themselves as individual entrepreneurs or self-employed and pay taxes on their own. The author analyzes approaches to the bloggers' income taxation in different countries and argues in favor of the development of bloggers' self-taxation within the context of the overall development of tax and financial control.
Priority areas:
state and public administration
Language:
Russian
Красноярск: Издательство Красноярского государственного аграрного университета, 2025.
The articles of the conference participants on current issues of logistics and supply
chain management are presented. The theoretical and methodological aspects of the development of logistics systems at enterprises and in the agro-industrial complex are described, the issues of the application of virtual technologies, management of territorial
logistics systems, cross-cultural and innovative management are covered. The ...
Added: April 29, 2026
Sergeyev V., Dybskaya V., Логистика 2025 № 4 С. 11–16
The content of the blockchain concept (technology) in relation to supply chain management and logistics is disclosed. The evolution of blockchain technology is shown: advanced blockchain, complex and advanced solutions using blockchain. The main areas of application and characteristics of the problems of the blockchain application in the USP are considered. The key risks and ...
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Olkhovik V., Финансовый журнал 2026 Т. 18 № 2 С. 46–63
В статье представлен комплексный анализ направлений совершенствования управления доходами бюджетной системы Российской Федерации на примере администрирования поступлений от административных штрафов. Основное внимание уделено унификации процедур и внедрению цифровых инструментов, включая развитие уникального идентификатора начисления (УИН) и использование современных информационно-технологических платформ. Показано влияние указанных решений на прозрачность, прослеживаемость и автоматизацию процессов начисления, оплаты и учета штрафов. ...
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Dybskaya V., Sergeyev V., Дыбская В. В., РИСК: Ресурсы, информация, снабжение, конкуренция 2025 № 2 С. 11–17
The origins and importance of supply chain management (SCM) in the modern economy are analyzed. It is shown that the USP is a continuation and development of the concept of integrated business logistics. The evolution of logistics from the 1960s to the 2000s is presented. The main functionality of the ADC for business organizations is ...
Added: April 28, 2026
Khusainov F. I., Вестник транспорта 2026 № 5 С. 2–14
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The study aims to address an important scientific and practical challenge: ensuring equal access to state support for small and medium-sized agricultural enterprises (SMEs) and improving its effectiveness. In recent years, the structure of state support has undergone significant changes. While the federal budget has increased funding for grant support for "Supporting Beginning Farmers and ...
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Based on the analysis of the formation and development of approaches to the disclosure of the concept and essential characteristics of anti-corruption security in domestic criminology, the article concludes that it is necessary to consider it within the framework of intersectoral legal regulation (branch legal sciences) as a legal structure, while at the same time, ...
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Кенина Д. С., Экономика: вчера, сегодня, завтра. Россия, Московская область, г.Ногинск. 2025 Т. № 15 № № 11 А С. 180–189
The article explores the current topic of quality of life in rural areas and examines the aspects of global urbanization that contribute to the crisis in rural areas, such as depopulation, aging populations, and lower quality of life compared to urban populations.
The main objective of the study is to conduct a comparative analysis of existing ...
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Budnik R., Журнал зарубежного законодательства и сравнительного правоведения 2026 Т. 22 № 2 С. 15–26
This article examines the precedential cooperation between the governmental and business entities in eradicating piracy in the informational area of China. The purpose of the study is to analyze the unique empirical approach to the implementation of public policy aimed at restoring the effective functioning of mechanisms for the protection and enforcement of intellectual property ...
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Kondratev S., Баталова Е. В., Фролова О. О., Journal of Corporate Finance Research 2024 Vol. 18 No. 3 P. 62–81
This paper investigates stock underpricing in the Russian capital market during initial public offerings in the present-day situation. The econometric study of initial public offerings in the Russian market for 2006–2024 shows that such factors as dividend policy, technological profile of the company, and the difference between the actual and expected offering price in crease ...
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Trefilov A., Алексеева Т. М., Вестник Воронежского государственного университета. Серия: Право 2025 № 4 С. 235–242
The authors of this article, based on normative and doctrinal sources, conduct a comparative legal analysis of the system of crimes against justice in the criminal law of Kazakhstan and Russia. The general approaches of the Kazakh and Russian legislators to the establishment of criminal liability for various crimes against justice are revealed. The authors ...
Added: April 24, 2026
Dontsov A., Финансовые рынки и банки 2026 P. 297–301
The results of the conducted study demonstrate the effect that contemporary economic sanctions have on the development of the International North-South Transport Corridor, a proposed infrastructure initiative that connects India, Iran, Russia, and other Eurasian nations. Infrastructural projects have been delayed, investment flows have been severely restricted, and the institutional consolidation of the corridor has ...
Added: April 24, 2026
Fedorova E., Stepanov V., Локтионова О. А. et al., Research in International Business and Finance 2026 Vol. 88 P. 1– 25
This study explores the intersection of culture, ESG disclosures, and financial performance in the banking sector, drawing on cultural relativism and ethical universalism. Analyzing ESG data from 52 European and 52 Asian banks between 2010 and 2020, we assess how the content of ESG disclosures influences financial performance, accounting for cultural differences. Using a robust ...
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Alla P., Вестник Московского городского педагогического университета. Серия: Исторические науки 2024 № 4 С. 131–142
The article examines the problem of coverage of the political crisis of autumn 1993 in Russia by Runet bloggers. In the last decade, new media have grown significantly stronger and gained authority for a wide audience to whom they tell and attempt to explain the past and present. The main provisions of videos about the ...
Added: April 17, 2026
Borushkina S., Gorodnichev A., / Elsevier. Серия -- "WPS". 2026.
Agglomeration policy has long been a widely accepted approach in spatial development, premised on
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Малахов В. С., Симон М. Е., Летняков Д. Э. et al., / SSRN. Серия Social Science Research Network "Social Science Research Network". 2020.
The notion of “political accommodation” applied to the theory and practice of managing cultural diversity could enrich the Russian academic dictionary. Liberal democratic states invented specific mechanisms for political accommodation of cultural differences. Thanks to these mechanisms, the part of the population of a democratic state that is not ready to dissolve into the ethnocultural ...
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Antonov E.V., Sheludkov A.V., Regional Research of Russia 2025 Vol. 15 P. 57–69
The article analyzes the processes in the labor market of Russian regions and municipalities in 2019–2022. Despite the crisis-related events associated with the COVID-19 pandemic, the outbreak of hostilities, and subsequent international sanctions, the Russian labor market demonstrated amazing resilience during this period. One of the objectives of the study is to supplement the analysis ...
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Sheiman I., Степанов И. М., Shishkin S. et al., / Высшая школа экономики. Серия WP8 "Государственное и муниципальное управление". 2025.
Анализируются новые факторы, диктующие необходимость планирования кадров здравоохранения на среднесрочную и долгосрочную перспективу. Предложена концепция такого планирования с выделением модулей спроса и предложения кадров. Представлены параметры этих модулей, а также алгоритмы расчетов. Специальные разделы работы посвящены детализации планирования – по отдельным секторам здравоохранения, профессионально-квалификационным группам, врачебным специальностям, с учетом территориальной специфики формирования потребности в кадрах. ...
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Sokolov B., / Series OSF "SocArXiv". 2025.
This paper reviews various estimands used in modern scientific and applied research to operationalize causal inquiries within the Rubin Causal Model framework. I first introduce the most widely utilized average treatment effects, such as ATE, ATT, and ATC. I then describe their popular extensions, including those targeting local and conditional treatment effects; causal interactions and mediation; effects ...
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Yakovlev A. A., Freinkman L., Ershova N. V. et al., / Series 2023:19 "QoG Working Paper Series". 2023. No. 19.
In the context of most developing countries, the implementation of industrial policy faces significant challenges related to capacity, access to information, and governance limitations. This situation accounts for the absence of widely recognised success stories – instances where government agencies and policy instruments have an established track record of effectively pursuing national objectives within the ...
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Мелоян Т. Х., Entina E., Давранова С. Б. et al., / Издательский Дом Высшей школы экономики. Серия WP21 "Международные отношения и зарубежные региональные исследования". 2023. № 2744.
Представлены итоги проекта, который реализован в рамках научного гранта факультета мировой экономики и мировой политики Национального исследовательского университета «Высшая школа экономики» (НИУ ВШЭ) на 2022 г. Задача проекта – выявление различных стратегий и инструментов внешней политики ведущих держав в полиакторных пространствах, в частности: двустороннее и многостороннее военно-техническое сотрудничество, оказание военной помощи, проведение совместных военных учений, ...
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Шишкин С.В., Шейман И.М., Vlassov V. et al., / Высшая школа экономики. Серия WP8 "Государственное и муниципальное управление". 2023. № 1.
Под транспарентностью в здравоохранении понимается прозрачность (открытость, доступность) информации об условиях оказания медицинской помощи для населения, правилах распределения ресурсов в системе здравоохранения, результатах деятельности медицинских организаций, органов управления здравоохранением, страховщиков.
В работе представлен анализ специфики и ограничений транспарентности в здравоохранении, ее роли в обеспечении эффективности системы здравоохранения. Обсуждаются ограничения транспарентности в российской системе здравоохранения, в том числе ...
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Yakovlev A. A., Freinkman L., Ershova N. V. et al., / НИУ ВШЭ. Серия WP1 "Институциональные проблемы российской экономики". 2023. № 01.
In the context of Russia's growing isolation from global markets, there has been more attention to the issues of the effectiveness of the existing development institutions and industrial policy mechanisms. To what extent are the applied instruments relevant to the current Russia’s situation? To what extent have they been adapted to address the challenges of ...
Added: April 18, 2023