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Информационные технологии Федеральной налоговой службы как инструмент повышения эффективности управления государственными финансами
С. 376–381.
Ханина Е. В.
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.
Language:
Russian
In book
Елец: Елецкий государственный университет им. И.А. Бунина (Елец), 2019.
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
Ханина Е. В., Вестник экспертного совета 2019 № 2(17) С. 111–116
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. ...
Added: February 11, 2022
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
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
Калинина А. А., Bushmin E. V., Починок Н. Б. et al., Biosciences Biotechnology Research Asia 2015 Vol. 12 No. 1 P. 871–876
Excessive tax burden contributes to tax evasion. The level of development of the shadow economy depends on the level of the tax burden Many entrepreneurs leading international activities, move their business or it‘s parts in the countries with the lowest tax burden. Most states strictly control the activities of their companies in offshore areas.
At the ...
Added: November 19, 2019
Калинина А. А., Вестник Российского государственного торгово-экономического университета (РГТЭУ) 2014 № 2 (82) С. 14–21
In the article carried out the analysis of a condition of shadow economy, in particular the tax crime, as well as the main threats causing essential damage to national interests of the state. Analyzed the reasons interfering development of business in Russia. Investigated influence of a violation of the law about taxes and fees on ...
Added: November 19, 2019
Калинина А. А., Pochinok A., Экономика. Налоги. Право 2014 № 3 С. 12–16
The paper analyzes the impact of interstate tax competition on the movement of financial flows in the world and identifies the main negative effects of tax competition. In particular, it reveals that the high level of tax burden leads to the shadow economy and encourages taxpayers to move their business in more favorable tax jurisdictions. ...
Added: November 13, 2019
Тютюрюков Н. Н., Tiutiuriukov V., М.: Прометей, 2020.
Tax theory is important for the public administration, for social and economic development of a country, and for correct solution of complex tax issues.
The authors aim at forming comprehensive view on the taxes, including their economic, political, legal, social and psycological aspects. The textbook puts emphasis on the economic nature of the taxes, their functions, ...
Added: September 29, 2019
Mustafin A., Quaestio Rossica 2019 Т. 7 № 4 С. 1214–1228
Рассчитать налоговое бремя в России 1720-х гг. впервые смогли уже в конце 1729 г. в Комиссии о подати (1727–1730), возглавлявшейся князем Д. М. Голицыным. Эти расчеты позволили комиссии подготовить проект реформирования податной системы. В материалах содержатся уникальные сведения о чрезвычайных платежах на поставку рекрутов и постройку штабных дворов. Анализ этих данных позволил пересмотреть оценки итогов подушной реформы, которые в литературе выражались в расчетах прироста ...
Added: October 31, 2018
Mustafin A., Вестник экономики, права и социологии 2018 С. 232–234
В статье на основе анализа проектов и мнений реконструируются представления правящей элиты аннинского времени относительно состояния ясачного крестьянства и необходимости увеличения их налогового бремени. ...
Added: November 26, 2017
Mustafin A., Российская история 2016 № 2 С. 91–101
Исследование посвящено анализу политических дискуссий второй половине 1720-х гг. вокруг проблемы крестьянского разорения. В статье пересматриваются устоявшиеся оценки в историографии относительно результатов деятельности Комиссии Д.М. Голицына о подати. ...
Added: March 27, 2016
Akhremenko A. S., Petrov A., В кн.: XII Всероссийское совещание по проблемам управления. ВСПУ-2014. Москва, 16-19 июня 2014 г.: Труды [Электронный ресурс].: М.: Институт проблем управления им. В.А. Трапезникова РАН, 2014. С. 6170–6182.
В данном докладе мы представляем динамическую математическую мо дель, отражающую влияние уровня налоговой нагрузки, доли вложений государства в
инфраструктуру и правила распределения бюджетных трансфертов на уровень эффек тивности (продуктивности) индивидов, легитимность системы перераспределения и со циальное неравенство. Строится две базовых модели, основанных на различных прави лах распределения трансфертов: передавать ресурсы тем, кто уже поддерживает дейст вующую власть, или тем, кто на ...
Added: June 16, 2014
Jankiewicz S., Вестник арбитражной практики 2013 № 2 С. 16–24
The article analyses the principle of equal tax burden perspectives on decisions of the Constitutional Court of the Russian Federation. The author notes the principle equal tax burden is based on the principle of non discrimination and has international law and constitutional law nature. The paper includes discrimination causes: organisational and legal form of entrepreneurial ...
Added: May 21, 2013
Lavrenchuk E. N., Научно-технические ведомости Санкт-Петербургского государственного политехнического университета. Экономические науки 2009 № 3(79) С. 278–283
Рассмотрены виды налоговых ресурсов организации. Проанализирован порядок формирования резервов предприятия в рамках налогового планирования. ...
Added: February 11, 2013
Gorst M. Y., Прямые инвестиции 2009 № 1 С. 92–97
В кризис бессмысленно снижать налоги по чуть-чуть, экономика этого просто не заметит, а государство впустую распылит ресурсы. Необходимо кардинальное уменьшение налоговой нагрузки на предприятия. Однако нынешняя ситуация выглядит так: на одной чаше весов – виртуальные выгоды от снижения налога на прибыль, на другой – вполне реальные перспективы усиления кризиса и спада экономики в результате увеличения ...
Added: January 20, 2013
Lavrenchuk E. N., Управление экономическими системами: электронный научный журнал 2011 № 25 С. 50–55
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 ...
Added: November 24, 2012