Theoretical and methodological problems of tax-related budget set-tlement in the Russian Federation
One of the problems of tax policy of the Russian Federation is the relation between the tax system and tax-related budget settlement. There are several traditional sources of tax reimbursement: revenue, expenses, financial result (pre-tax profit, taxable profit, retained earnings)....
Prospects of the resort tax in Russia
The resort tax is supposed to become a development instrument for the tourist infrastructure. The main idea of the article is to prove that this assumption doesn’t agree either with the experiences of foreign countries or the Russian actual situation. The idea ...
Legal regulation of tax privileges for education educations and those involved in educational relations
This article addresses government support for education through tax benefits in Russia and some other countries. The author considers the issues of using tax benefits by the subjects of educational relations. It is concluded that it is possible to adopt the international experience in improving the legal regulation ...
Taxation of Special Economic Zone Residents in Russia: Legal Issues
This article deals with the system of taxes paid by the residents of special economic zones, tax benefits provided to the residents, and the application of special rules and tax payments procedures in special economic zones on the territory of Russia. The author pays attention to the imperfections ...
Liability of legal entities for tax crimes according to the Russian and US legislations
This article considers the topical issue of introduction of criminal liability of legal entities for tax crimes in Russia. The authors analyse criminal liability of legal entities for tax evasion according to the US legislation.
1. Успенский А. В. Уголовная ответственность за уклонение от уплаты ...
Problems of classifying tax crimes by actus reus
This article examines certain issues relating to the calculation of large and especially large amounts of unpaid taxes. It is noted that the Plenum of the Supreme Court is expected to amend current Decision No. 64 of 28.12.2006 ‘On the practices of courts applying criminal legislation on liability for tax crimes’. It is also stressed that, despite the existing ...
Municipal Tax Autonomy under Conditions of Budget Federalism: Reform Experience in Italy and Russia
The article deals with the questions of the current legislative budget process of local autonomies in the Russian Federation and Italy. The current
budget process of an Italian autonomy is characterized by the growing role of municipal taxes and overall decline in public transfers. In the Russian Federation, municipal budgets depend crucially on the mechanism of federal and municipal tax redistribution at this stage of municipal reform. The author comes to the conclusion that legal ...
The legal regime of taxation of education organisations in the Russian Federation
This article considers the features of the regime of taxation of educational organizations in view of the latest changes to the tax law; the author analyses major issues pertaining to specific tax exemptions granted to organizations, pays attention to legal disputes relating to the application of the tax law, and comes to a conclusion about the current need to optimize the taxation ...
The institutional aspects of the discrete investment choice at a regional level (through the example of the SEZ in the Kaliningrad region)
... Вопросы экономики.
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The special economic zone in the Kaliningrad region: towards a more effective legal regime
... the factors reducing the region’s investment attractiveness. I outline the 2017 amendments to the federal law on the SEZ in the Kaliningrad region and provide recommendations for the development of regulation and enforcement. I stress the need for tax harmonisation and the introduction of special procedures for the payment of taxes on profits and properties by the SEZ residents.
Nilov K. N.
special economic zone, special legal regime, legal regime improvement, investment, tax benefits, Kaliningrad ...
On potential role of regional authorities in managing formation an development of market infrastructure
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: the Views ...
The problems of exemption from criminal liability for tax offences
... 420-FZ of December 7, 2011 ‘On the Amendments to the Criminal Code of the Russian Federation and Certain Legislative Acts of the Russian Federation’. It is noted that the effectiveness of rules pertaining to the exemption from criminal liability for tax offenses largely depends on the phrasing of the relevant articles of the Criminal Code.
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Urgent issues of creating a system of legal regulation of Russian economy’s deoffshorisation
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6. Офшоры российских бизнесменов на 120 млрд долларов могут амнистировать....
Land Use Policy and Land Management in Estonia
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Problems of qualifying tax-related crimes based on the characteristics of the perpetrator
... that the Plenary Session of the Supreme Court should clarify these issues through introducing amendments to the existing Resolution No. 64 of December 28, 2006 "On the practice of court application of criminal legislation concerning liability for tax crimes".
1. Статистические сведения о состоянии преступности по субъектам Российской Федерации за январь — февраль 2014 // МВД РФ, ФКУ «Главный ...
The role of transit in the economy of Latvia
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Spatial structure and development of settlements in the Saint Petersburg agglomeration
This article explores the spatial structure and development of settlements comprising the Saint Petersburg agglomeration. Previous studies and database sources, which were never used before (the Federal Tax Service [FTS] database and SPARK-Interfax), are analysed to reveal factors in the economic development of metropolitan areas as well as to understand how settlements develop in Russia’s second-largest city agglomeration. The borders and composition ...
Country Competitiveness: an Empirical Study
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The effect of taxation of profit and valude aaded on the choice bet-ween short- and long-lived machinery
... инвестиционных проектов: ставки дисконтирования // Финансовый менеджмент. 2014. № 1. С. 63—89.
short-lived equipment, long-lived equipment, equilibrium discount rate, equivalent annuity, tax influence.
The theme of the artist's fate in S. Dovlatov’s essay “Riding a snail”
... USSR. The author reveals the shared dominant of the uncompromising service to the ideas of art, rather than the state. The pragmatics of the text is analyzed, which is achieved by S. Dovlatov through expressive, emotional-evaluative vocabulary and syntax.
Malashchenko V. V.
Dovlatov, Shemyakin, essay, the fate of the artist, personal freedom, emigration, humor, irony
Does corruption influence the sustainability of economic growth?
... approaches and empirical evidence, The Journal of Socio-Economics, Vol. 37(1), p. 416—430.
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where to go: ...
Demographic Ranking of the Baltic Sea States
... p. 47—50.
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Fiscal policies stimulating private investment in the Special Economic Zone in the Kaliningrad region
... describe the cyclic character of investment activity in the Kaliningrad SEZ and identify possible causes of them. The authors propose formal models for analyzing the dynamics of investments within the SEZ. The authors conclude that the investment and tax mechanism that forms the basis of the SEZ in the Kaliningrad region have not been effective enough. The use of these mechanisms has not yet led to the achievement of the main goal of the SEZ-based accelerated socio-economic development of the region....
Functions of syntactic structures in the context of jakobson’s model of communication
... sentences is an integral part of the semantic structure of a poetic text. Poetic syntax, closely related to the melody, metrics and composition of the poetic text, plays a key role in creating rhythm. In Yevgeny Boratynsky's poem, the ‘twilight’ syntax with its particular complexity of organisation contributes to the archaization of the style of the philosophical elegy and brings it closer to the traditions of preaching, psalm, and spiritual ode.
Baratynskii, E. A., 1989. Polnoe sobranie stikhotvorenii ...
Theoretical analysis of fuzzy logic and Q. E. method in economics
... Calvin minds in the making. URL:
othrlnks/Fuzzy/history.htm (дата обращения: 22.04.2019).
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The noun visilka: a semantic portrait and a system of multiple meanings (based on police search documentation of the second half of the 19th century)
... vzyskanii gosudarstvennoj podati [Decrees of the Tobolsk provincial government on the search for fugitive prisoners, on monetary penalties, on the recovery of folded recruitment money, on lost documents, in criminal cases, on the recovery of state taxes]. GBUTO «Gosudarstvennyj arhiv Tyumenskoj oblasti». F. I-3. Oр. 1. D. 62. L. 4 (In Russ.).
Ukazy Tobol'skogo gubernskogo pravleniya o rozyske beglyh, po ugolovnym delam, o denezhnyh vzyskaniyah, po voprosam deloproizvodstva, o prodazhe soli, ...
Development of Aland Islands: major trends and challenges
... Karlsson, A. 2009, Sub-National Island Jurisdictions as Configurations of Jurisdictional Powers and Economic Capacity: Nordic Experiences from Åland, Faroes and Greenland, Island Studies Journal, Vol. 4, no. 2, p. 139—162.
9. Karlsson, T. 1999, A tax paradise in the making? Alcohol regulations in the Aland islands, Contemporary drug problems, Vol. 26, no. 1, p. 3—30.
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The development of legal framework for Russia-EU relations: 2010 results
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[Some aspects of European cross-border insolvency. In: Aktual'nye problemy sovershenstvovanija rossijskogo ...
Verbal aggression in modern poetry: conventional and unconventional functioning of discourse markers
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Institutional approach to assessing the transition to a circular economy: the case of the Kaliningrad region
... throw: strengths and weaknesses of weight-based billing in household waste collection systems in Sweden, Waste management, vol. 30, no. 1, p. 23—31.
23. Andretta, A., D’addato, F., Serrano-Bernardo, F., Zamorano, M., Bonoli, A. 2018, Environmental taxes to promote the eu circular economy’s strategy: Spain vs. Italy, Environmental Engineering and Management Journal, vol. 17, no. 10, p. 2307—2311.
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Modern understanding of ‘geoeconomic position’ and the Saint Petersburg agglomeration
... federal district)],
Saint Petersburg, 334 p.
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Kuznetsov S. V., Lachininskii S. S.
spatial development, geoeconomic situation, polarization of economic space, St. Petersburg coastal region, coastal location, inversion
Towards a Stable and Dynamic Economy in the Kaliningrad Region
... explore possible ways to increase the stability of regional economy. The study employs economic statistical methods and identifies factors affecting regional development. The author analyses the dependence of the manufacturing industry on customs and tax privileges under the law On the Special Economic Zone in the Kaliningrad region and federal programmes supporting the development of manufacturing and social infrastructure. The article stresses that the abolition of customs privileges in 2016 will ...
Response of the Lithuanian municipalities to the First Wave of COVID-19
... municipalities adopted action plans to support residents and businesses. Although there are many measures the plans have in common, they differ in the context and scope of application. Municipalities are willing to grant exemptions from various fees and taxes. They have used innovative measures: Vilnius allowed the opening of outdoor cafes, the practice, which was observed by global media. According to the research findings, the actions of municipal authorities can be successful, as municipalities are ...
The media image of San Escobar in the space of fictional worlds: a socio-semiotic perspective
... Research. London.
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