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Основные свободы и их влияние на режим налогообложения прибыли и доходов в Европейском союзе и Евразийском экономическом союзе
Право. Журнал Высшей школы экономики. 2020. № 3. С. 185–206.
Пономарева К. А.
Grigoryev L. M., Vasileva A., Современная мировая экономика 2025 Т. 3 № 1 С. 6–30
The article demonstrates the disparity of economic growth in the European Union from 2000 to 2023. Countries within the European Union are divided into three geographical and historical groups: the North, the South, and the East. The post-socialist East has considerably narrowed the gap in GDP per capita at PPP (in constant 2021 prices) with ...
Added: March 21, 2026
Mozias P., Социальные и гуманитарные науки. Отечественная и зарубежная литература. Серия 9: Востоковедение и африканистика 2025 № 3 С. 110–135
За годы реформ в Китае сложилась двухканальная фискальная система с более или менее четким распределением налоговых поступлений между бюджетами разных уровней. Но расходные полномочия различных органов власти остаются недостаточно проясненными. Они пересекаются, а это создает условия для передачи расходных обязательств «сверху вниз» без предоставления местным властям адекватных источников финансирования. Отсюда тенденция к росту долговых заимствований ...
Added: September 4, 2025
Финагин М. И., Шеремета С. В., Деньги и кредит 2024 № 83(4) С. 76–97
This paper examines methods for forecasting non-oil&gas revenues in Russia’s budget system in order to construct a model with the smallest forecast error in conditions of the incomplete availability of the necessary data. We use mixed data, error correction, and autoregressive distributed lag models to forecast non-oil&gas revenues at different levels of aggregation: non-oil&gas revenues ...
Added: April 21, 2025
Филипенко В. А., Банковское обозрение 2021 № 7
Верховный Суд РФ 8 апреля 2021 года принял определение, которое в совокупности с ранее принятыми судебными актами может существенно повлиять на законные интересы залоговых кредиторов в банкротных делах. ...
Added: August 9, 2024
Якушева Е. Е., Российский юридический журнал 2023 Т. 149 № 2 С. 143–152
A topical issue of economic policy of the modern State is the development of high-tech industry and production that significantly increases the economic, innovation and scientific potential of the country; the transition to a high-tech type of economic development is reasonably recognised as a strategic task of the State. Such development is ensured by a ...
Added: October 18, 2023
Komyagin D., Историко-правовые проблемы: Новый ракурс 2020 С. 54–96
В статье исследуется возникновение и развитие полномочий парламента по одобрению (вотированию) налогов, государственных расходов, пределов государственного долга и иных, которые в совокупности принято именовать «бюджетные права парламента». Актуальность теме придают происшедшие в 2020 году изменения в Конституцию России, которые прошли под лозунгом изменения баланса полномочий между законодательной и исполнительной властями в сторону расширения полномочий парламента. ...
Added: August 30, 2023
Smirnov O., Финансы и кредит 2018 Т. 24 № 12 С. 2819–2830
Subject. The article addresses the issues of tax revenues of local government authorities in a federal State.
Objectives. The purpose of the study is to explore sources of tax revenues at the municipal level, describe the specifics of tax revenues of local authorities, and identify the most important revenue items of local budgets in federal States.
Methods. The ...
Added: April 21, 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
Zorile Dorina D., Тенденции развития науки и образования 2020 № 60-5 С. 49–58
The article analyzes thr theoretical approaches of two representatives of the German thought of the 1-st third of the XX century - of a partisan of the sociology of the right E. Frenkel and of the founder of the finance sociology R. Goldscheid. The ideological basis and methodological approaches employed in the investigations of the ...
Added: December 4, 2022
Komyagin D., В кн.: Финансовое право в парадигме конституционной реформы: Материалы Международной научно-практической конференции. Москва, 26 ноября 2021 г.: М.: РГУП, 2022. С. 102–113.
The article discloses the content of the concept of "budget rights of parliament" as its organic (indigenous) power to establish taxes and approve public spending. There are absolute and limited types of relations between Parliament and the Government in financial activities. It describes the modern content of the powers of parliament in the field of ...
Added: November 27, 2022
Непомнящих Е. В., Коппалова А. И., SPEAR’S 2019 No. Апрель
Added: September 12, 2022
Л. А. Лушина, А. С. Логинова, Вестник Воронежского государственного университета. Серия: Право 2022 № 2(49) С. 260 –276
he article considers formally legal and illegal ways to minimize tax liabilities. A number of essential criteria have been identifi ed to distinguish between the methods of legitimate tax optimization and the actions of taxpayers to use its clearly illegal methods. The author's concept of tax optimization is given and the criteria for legal and ...
Added: August 17, 2022
Komyagin D., Рябова Е. В., М.: КноРус, 2022.
The textbook was created on the basis of lectures given by the authors for several years to students of bachelor's and master's programs by law. The topics of the textbook are set out in accordance with the program of the basic course "Financial Law," which is included in the mandatory part of the undergraduate programs of ...
Added: June 2, 2022
Lavrenchuk E. N., Kirpishchikov D., Вестник Московского университета. Серия 6: Экономика 2021 № 5 С. 136–154
The purpose of this article is to identify and estimation of factors affecting tax revenues to the Russian’s regional budgets. The following factors were highlighted: the gross regional product, the average wage level, the inflation rate, the share of unprofitable organizations in the region, the level of employment, the share of the agricultural sector, investment ...
Added: October 20, 2021
Achkasov Y., Pilnik N., Mathematical Models and Computer Simulations 2021 Vol. 13 No. 1 P. 66–79
A general equilibrium model, which describes the interaction of heterogeneous agents who choose between the labor market and self-employment and the state, which plays the role of an inspection body (auditor) in a model that controls the fact of tax evasion, is considered. It is shown that in the case of information asymmetry, the tax ...
Added: September 5, 2021
Kosov M., Akhmadeev R. G., Chernov A. Y. et al., Amazonia Investiga 2019 Vol. 8 No. 20 P. 544–558
Investment by companies, which target growth of key labor productivity factors, labor attraction, modernization, and development, as well as reduction of production risks and higher investment attractiveness, is the main growth factor for emerging economies. However, the key drawbacks of the existing models of investment attractiveness assessment of state-sponsored projects are the absence of alternative ...
Added: September 4, 2021
Kosov M., Экономический анализ: теория и практика 2018 Т. 17 № 5 (476) С. 856–870
Importance Realization of investment projects is one of the important factors of economic growth. However, models for investment projects evaluation that are implemented under the State support have a number of shortcomings.
Objectives The purpose of the study is to review methods to evaluate investment projects and identify the best ones.
Methods The study draws on the methods of systematization, ...
Added: August 18, 2021
Kosov M., Вестник Удмуртского университета. Серия 2: Экономика и право 2017 Т. 27 № 6 С. 31–40
The main factor of economic growth of developing countries is the implementation of investment projects by economic entities, oriented to the growth of key performance indicators, attraction of labor resources, modernization and development, reducing production risks and increasing the investment attractiveness. However, the main disadvantages of current models of assessment of investment projects with state ...
Added: August 18, 2021
Komyagin D., М.: Издательство Проспект, 2016.
В 2015 году юридическое сообщество отмечало юбилей видного ученого, профессора кафедры «Финансовое и налоговое право» Финансового университета, профессора, доктора юридических наук Эльвиры Дмитриевны Соколовой. В этот год Эльвира Дмитриевна отмечала также 50-летний юбилей научной и педагогической деятельности. Основу настоящего издания составили научные статьи, подготовленные коллегами юбиляра и посвященные проблемам финансового права. Законодательство приводится по состоянию ...
Added: June 5, 2021
Zazdravnykh E., Вестник Санкт-Петербургского университета. Серия 5. Экономика 2020 Т. 36 № 4 С. 579–600
This study investigates the effect of a twofold rise in fixed payments on sole-proprietors and entrepreneurial activity in 2013 and a twofold decline in these payments in 2014. The paper considers consequences of this decision for various facets of entrepreneurship: the presence of small and medium enterprises in an economy, the new business entries, and ...
Added: March 4, 2021
Бурова А. С., Васильева Е. Г., Губенко Е. С. et al., М.: Проспект, 2016.
В учебнике широко освещены теоретические основы налогового права России в условиях рыночной экономики, сформулированы определения важнейших понятий и категорий налогового права, дана характеристика процессов, происходящих в отечественной правовой системе.
Учебник не только рассчитан на использование в процессе подготовки и переподготовки кадров, но и способен оказать реальную помощь в самообразовании специалистов, пришедших на финансовую работу из других ...
Added: December 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
Komyagin D., Историко-правовые проблемы: Новый ракурс 2020 № 4 С. 54–99
The article is devoted to the emergence and development of the rights of parliament to vote taxes, public expenses, public debt and others, which are usually called "budget rights of parliament." The amendments to the Constitution of Russia in 2020, which took place under the slogan of changing the balance of powers between the legislative ...
Added: October 8, 2020