Бюджетная система государства в условиях развития цифровой экономики: правовые и экономические аспекты: Материалы Международной научно-практической конференции
The article investigates issues relative to the unique experiment carried out today in Russia in unifying the collection of all obligatory payment. Such unification is planned through the establishment of all payments by a single rule and the appointment of a single administrator to collect them. It is planned to extend this design to non-tax payments. The author calls arguments against these decisions. It is assumed that the method of direct forcing (tax administration) can be used only for payments that are established in accordance with tax principles. Other payments should be mobilized using other methods - direct or partial state monopoly, concession (tax farming). This does not prevent for the purposes of accounting and transparency to combine all fiscal payments into a single information system, which has been partially created in Russia.
The work deals with problems of budgeting in the context of the economic crisis. Classification of the budget is considered and their characteristics are given. For each budget, it has proposed a system of indicators. Recommendations were made for the algorithm for calculating these indicators. Particular attention is given to the cost optimization.
Тhe article considers accounts Valuation and Budget rules - documents, regulating the budget process, or the process of compiling, approving, implementing and controlling of implementation of the state scheduling of income and expenses in Russia of the end of 19th - beginning of 20th century. The named documents are to be a foundation of present budget law in Russia, that supposes their detailed research.
The authors develop a definition of the sharing economy as a new business model. The article analyzes and systemizes different approaches to understanding this term, highlights its key components. Also, the authors discuss a number of factors affecting the consumers’ behavior in the era of the digital economy, highlight key trends in the market of the collabo-rative consumption. As a result, based on the online-survey data, the authors identify the most popular services of the sharing economy for Russian consumers.
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.
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/