Таможенные чтения - 2013. Современный мир: Проблемы глобализации. Сб. материалов Всероссийской научно-практической конференции с международным участием
The paper dwells on historical aspects of the interaction between Russia’s Federal Customs Service and Russia’s Federal Tax Service. The article reviews its legal regulation. The study gives an insight in the spheres of the services’ cooperation and the problems associated, and suggests their possible solutions and the ways of further optimization of customs and tax authorities’ performance. The research discovers pros and cons of Customs and Tax services’ merger in the context of contemporary development of the state and explores the experience of foreign countries. The authors come to a conclusion of the expediency of such structural merger.
EBES Anthology is an international scientific book that is published once a year and includes selected papers from the EBES Conferences. The book accepts any theoretical or empirical papers in business or economics fields such as (but not limited to) management, ethics, marketing, finance, investment, organizational behavior, macroeconomics, microeconomics, econometrics and etc. The aim of EBES Anthology is to increase and enrich academic research on these fields. All papers from related fields on any region or country are highly encouraged. The book invites all papers that are presented in one of the EBES Conferences and are not published or not being considered for publication elsewhere. The publication of submitted manuscripts is subject to a standard refereeing process before publication.
The article is concerned with the customs control principles, i.e. one of the major institutions of the customs law. Russia becoming a member of the Eurasian Economic Community Customs Union led to fundamental changes in the mechanism of legal regulation of customs control relations exercised within the united customs territory of the Customs Union. The author analyses both the legal principles of customs control (such as exercising customs control within the boundaries of legally organized forms; prohibition to cause harm to citizens’ health and property while exercising the customs control; limiting an owner’s rights while exercising customs control, and others) and the organizational principles of customs control (selectivity of customs control; principle of cooperation and coordination while exercising customs control, and others). Keywords: the Eurasian Economic Community Customs Union; customs control; principles of customs control legal regulation; customs control organizational principles; customs control international supranational and national regulation.
Examines the legal grounds for the application of the institute of the special researcher and specialist in the customs control. Shows some of the legal gaps in the Customs code of the Customs union, associated with the use of special knowledge.
The main focus of the present article lies on the speech errors by students of English in the process of role playing. The article gives thorough analyses of external and internal factors that cause speech errors in role plays and offers some ways of preventing and correction the errors in the process of teaching English as a second language.
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.