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Налоговая нагрузка предприятия как фактор конкурентоспособности налоговой системы
Вестник экспертного совета. 2019. № 2(17). С. 111–116.
Ханина Е. В.
The paper examines the economic essence of the tax burden and its legal regulation. The author distinguishes the concepts of tax burden and tax load as well as considers the role of the tax burden in the economy. A comparative analysis of the structure of the tax load in Russia and the world is given. A system of factors affecting the tax burden is proposed.
Khorkina N., Стрелец П. С., Смирнова В. С., Вопросы государственного и муниципального управления 2026 № 1 С. 170–202
The article presents the analysis of public policy mechanisms for regulating the electronic cigarette market, as used in developed countries. The paper examines foreign experiences of managerial decisions aimed at reducing the prevalence of electronic cigarettes among populations in diff erent countries (including administrative, economic, informational and educational mechanisms); their costs and benefi ts are ...
Added: March 12, 2026
K. Ponomareva, BRICS Law Journal 2023 Vol. 10 No. 4 P. 142–161
The digitization of the economy creates new challenges that affect the tax security of a state. These challenges have both positive and negative effects on the economy. This study is devoted to the challenges brought about by a digital economy that result in the necessity of responses from governments and international organizations. First and foremost, ...
Added: February 11, 2025
K. Ponomareva, Maslov K., Mironova S., BRICS Law Journal 2024 Vol. 11 No. 4 P. 57–80
This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating the tasks of tax administration bodies in modern conditions. According to this approach, the objectives of the ...
Added: February 10, 2025
Gleb P., Гао Ю., Право и политика 2020 № 3 С. 8–18
The subject of this research consists in the analysis of the experience of the People's Republic of China (PRC) on reform of the system of taxation of oil and natural gas extraction, which can present significant interest for Russian executive branch and researchers in the conditions of reform of Russian natural resource legislation, as well ...
Added: September 15, 2024
Khorkina N., Chetaeva K., Шпеко А. Д., Вопросы государственного и муниципального управления 2024 № 2 С. 183–210
The article is devoted to the analysis of public policy measures to promote the principles of healthy eating the population, which has become an integral part of the daily activities of public authorities and local governments in many developed countries. The authors identify the key determinants of people's dietary patterns; foreign experience of effective management ...
Added: May 6, 2024
Ponamorenko V., Насырова Г. А., Кодашева Г. С. et al., Уголь 2022 № 4 С. 61–66
The publication addresses the impact of cryptocurrency mining on the energy security of the Republic of Kazakhstan and the Russian Federation, two of the top three countries in the world in terms of cryptocurrency mining. The article analyzes statistical data that reflect the dynamics of increasing cryptocurrency mining in the Republic of Kazakhstan and the ...
Added: January 29, 2023
Пинская М. Р., Пономарева К. А., Вестник Московского университета. Серия 26: Государственный аудит 2022 № 3 С. 23–31
The article examines the global trends in the fight against the shadow economy through the establishment of restrictions on the turnover of cash. Examples of regulation in various foreign countries and a brief analysis of the effectiveness of tax regulation in the countries under consideration are given. Based on the analysis of the experience of ...
Added: January 10, 2023
Drapkin I. M., Journal of Tax Reform 2020 Vol. 6 No. 3 P. 244–255
The article discusses the effectiveness of tax incentives for regulation of the level of foreign direct investment inflows (FDI) and outflows in the economy. Theoretically, changes in tax levels should influence both the profitability of investment projects and companies’ choice of locations for their production units. At the same time, transfer pricing opportunities in the ...
Added: November 3, 2022
Арженовский С. В., Orlova Y., Semerikova E. V. et al., Вопросы статистики 2022 Т. 29 № 5 С. 17–34
The purpose of the research is to assess factors influencing the rescaling of the shadow economy in the Russian Federation (on the example of certain regions). The analysis was carried out using mathematical and statistical methods according to regional statistics for 2013–2019. In particular, a model of multiple indicators and factors (MIMIC) was built. It ...
Added: October 31, 2022
Lavrenchuk E. N., Belykh S. A., Пермь: ОТ и ДО, 2021.
В пособии дается общая характеристика методов и подходов к организации бухгалтерского и налогового учетов в малых предприятиях. Во второй и третьей теме представлены тестовые и практические задания.
Пособие предназначено для студентов специальностей "Экономика", " Менеджмент", изучающих курс бухгалтерского учета. ...
Added: March 18, 2022
Ханина Е. В., В кн.: ГЛОБАЛЬНАЯ ТРАНСФОРМАЦИЯ РОССИИ В ЭПОХУ ЦИФРОВИЗАЦИИ: ПРОБЛЕМЫ, ОСОБЕННОСТИ, ТЕНДЕНЦИИ Материалы XIII международной научно-практической конференции. Под общ. ред. Г.Ф. Графовой, А.Д. Моисеев. 2019.: Елец: Елецкий государственный университет им. И.А. Бунина (Елец), 2019. С. 376–381.
Digitalization of taxation is considered as a component of the modern digital economy, necessary to improve the efficiency of public administration. The main results and trends of digitalization of taxation are presented. The possible consequences of strengthening tax control through the use of digital technologies are considered. ...
Added: February 11, 2022
Kosov M., Финансы и кредит 2019 Т. 25 № 1 (781) С. 55–69
Objectives The purpose is to investigate offshore financial centers and zones, offer options to decrease the elements of the shadow economy in financial offshore centers, and increase cash inflow to tax authorities of the Russian Federation.
Methods The study draws on the overview of academic literature, synthesis and analysis of obtained information, comparison, formalization and specification.
Results The paper offers ...
Added: August 18, 2021
Kosov M., Akhmadeev R. G., Smirnov D. A. et al., International Journal of Energy Economics and Policy 2018 Vol. 8 No. 4 P. 83–89
Putting the energy industry on the way of innovations is a task of utmost importance, whose success will shape up future development and competitiveness of emerging economies to a great extent. Research of the main trends of innovative development of distributed generation demonstrated that they are characterized by high spending both on installation of innovative ...
Added: August 18, 2021
Dezhina I., Nafikova T., Gareev T. et al., Foresight and STI Governance 2020 Vol. 14 No. 2 P. 51–62
The article is dedicated to the analysis of cost factors, primarily tax burden, that can explain the observable price difference on Russian market between domestic telecommunication equipment and imports from China and USA. The relevance of the research is justified by critical significance of this market for economic, information and technological security of Russian Federation ...
Added: April 15, 2021
Головченко О. Н., Финансовое право 2019 № 2 С. 24–27
The article is devoted to the problematic issues of taxation of e-commerce entities operating in the territory of the Russian Federation. The tax duty of e-commerce entities is considered not only in relation to Russian organizations, but also foreign organizations, individuals who, receiving income using the Internet, are obliged to calculate and pay taxes, according ...
Added: January 13, 2021
Kopina A. A., Tsindeliani I. A., Anisina K. T. et al., Utopia y Praxis Latinoamericana 2019 No. 24 (5) P. 129–137
The purpose of this article is to consider the main elements of taxation in a digital economy. On the base of the analysis, it was concluded that in conditions of digital economy, the development of information resources would provide a concretization of the provisions of the main elements of taxation and optimize the emergence and ...
Added: December 23, 2020
Steshenko J., Artemyev A., Myktybaev T. et al., 2019 Vol. 177 No. 5-6 P. 70–81
Stimulation of productivity increase is a key task at the present stage of development of the economies of both Russia and Eurasian countries. The purpose of this article is to identify quantitative assessments of how various factors impact productivity increase and conduct a cluster analysis of the regions, based on the considered indicators that evaluate ...
Added: November 23, 2020
Komyagin D., М.: Юстицинформ, 2021.
The monograph explores the possibility of the single structure that would allow combining all the various mandatory public payments. Issues considered in the work: the evolution of the "budget law of parliament" directly related to the right to establish taxes; practicing "extra-parliamentary" mandatory payments, including various forms of public-private concessions, which received the common name ...
Added: November 12, 2020