Prospects of the excise taxation development as a source of income generation for the sub-federal level budgets

2021 ◽  
Author(s):  
R. G. Somoyev ◽  
R. V. Batashev
Keyword(s):  
Income Generation ◽  
Federal Level ◽  
Excise Taxation

Analysis of tax-spend nexus for Russian regional budgets

2020 ◽  
pp. 5-29
Author(s):  
Evsey T. Gurvich ◽  
Natalia A. Krasnopeeva
Keyword(s):  
Economic Growth ◽  
Fiscal Policy ◽  
Causal Relationship ◽  
National Economy ◽  
Federal Budget ◽  
Fiscal Rules ◽  
Fiscal Discipline ◽  
Federal Level ◽  
Regional Budgets ◽  
Econometric Technique

We study the tax-spend nexus for Russian regional budgets. Causal relationship running from taxing to spending is found, thus supporting the concept “tax and spend” suggested by M. Friedman. Next, elasticity of expenditure by revenue is estimated for a panel of 80 regional budgets basing on data for 2000—2017. Estimates are in the range of 0.72 to 0.78 (depending on the econometric technique), which exceeds elasticity for the federal budget more than twice. This evidences that fiscal policy at the sub-federal (as distinct from the federal) level has clear pro-cyclical nature. Besides, the largest sensitivity of expenditure to revenue shocks is found for the item “national economy”, implying marked adverse implications for economic growth. We suggest to mitigate this effect by modifying fiscal rules for sub-federal budgets. They are currently aimed primarily at enhancing fiscal discipline, with less emphasis on countercyclical policy, insulating economy from fiscal shocks.

Risks of Strategic Planning in Russia

2019 ◽  
Vol 16 (6) ◽  
pp. 10-25
Author(s):  
Yu. I. Sokolov
Keyword(s):  
Strategic Planning ◽  
Conflict Of Interest ◽  
Federal Level

The article analyzes the problems and risks of strategic planning at the federal level of the XXI century.The author declare no conflict of interest.

A dirty business - income generation in Kampala

Waterlines ◽  
1999 ◽  
Vol 18 (2) ◽  
pp. 10-13
Author(s):  
Joy Morgan
Keyword(s):  
Income Generation ◽  
Business Income

Challenges for income generation methods in monopoly companies

2019 ◽  
Vol 2 (2) ◽  
pp. 54-64
Author(s):  
Ali Zurapov
Keyword(s):  
Market Competition ◽  
Social Needs ◽  
Income Generation ◽  
Working Capital ◽  
Technical Base ◽  
Fundamental Goal ◽  
Urgent Task ◽  
The Social ◽  
The Stability ◽  
Commercial Organization

In conditions of market competition, the fundamental goal of any commercial organization is to obtain the greatest profit, which directly depends on the amount of income received and expenses incurred. Current paper discuses  about main source of development of the material and technical base of the enterprise, replenishment of its own working capital, ensuring the social needs of the companies. Main objectivity is income factor in the stability of the existence and progress of the monopoly companies. In this regard, the management of the income of the organization is currently quite an urgent task for every giant entrepreneur. The article reveals the essence, purpose, objectives and measures in the field of enterprise revenue management. On the example of a particular enterprise, a dynamic and structural analysis of its revenues is carried out.

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