Новая индустриализация и умная экономика: вызовы и возможности: материалы Пермского конгресса ученых-экономистов (г. Пермь, ПГНИУ, 12 февраля 2015 г.): в 2 т.
The methodologies analysis, offered by different authors, shows that even if the approaches and the indexes are alike, each one has its own advantages and disadvantages. Each firm is to choose its own coefficients, but moreover it should approve their calculating methodology. Interests of different types of tax information users (government, top-managers and owners) may underlie that choice.
Tax policy efficiency evaluation becomes especially topical for the Russian Federation comprising administrative and territory units different by their areas, population, social and economic development, in regional aspect directly. The present article includes analysis of tax policy and the factors determining it based on the example of Privolzhsky Federal District.
The book addresses the interpretations of the nature of the fiscal information in the interests of regional and local authorities, as well as investors and other user groups. The issues of tax administration, the calculations carried out assessment of the application of tax incentives, tax potential of regions and their impact on the budgets of regions.
The author considers questions of necessity of forming of the tax potential, criteria of its estimation, and also its harmony. Besides, in the clause the terms characterizing tax mutual relations of the state and the taxpayer are considered.
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.