Taxation of individuals

2020 ◽  
Author(s):  
Lyubov' Hardikova ◽  
Svetlana Belousova ◽  
Lyubov' Afanas'eva ◽  
Valentina Rykunova ◽  
Larisa Sevryukova ◽  
...  
Keyword(s):  
Economic Development ◽  
Graduate Students ◽  
Russian Federation ◽  
Current System ◽  
Economic Security ◽  
Theoretical Knowledge ◽  
Municipal Management ◽  
The Russian Federation ◽  
Independent Work

The tutorial discusses the theoretical and practical aspects of the current system of taxation of physical persons in the Russian Federation, legal bases of its formation, the principles and approaches of effective taxation. Designed to consolidate the theoretical knowledge and the independent work of students enrolled in the specialty 38.05.01 "Economic security" of all forms of learning while studying the discipline "Taxation of individuals", and also students of training areas 38.03.01 "Economics", 38.03.02 "Management", 38.03.04 "State and municipal management". It may be useful to employees of state bodies of all levels, as well as graduate students, undergraduates and everyone interested in the taxation of individuals in the system of economic development and security.

CURRENT ISSUES OF INTERBUDGETARY EQUALIZATION

2020 ◽  
Vol 1 (12) ◽  
pp. 74-78
Author(s):  
A. A. BISULTANOVA ◽  
Keyword(s):  
Economic Policy ◽  
Economic Development ◽  
Russian Federation ◽  
Current System ◽  
Federal Budget ◽  
Financial Resources ◽  
Socio Economic Development ◽  
Interregional Differentiation ◽  
The Russian Federation ◽  
The Stability

The author touched upon topical issues of inter-budget alignment, budget provision of regions with financial resources, focusing on factors that directly affect the stability of the budget system, as well as highlighting problems in the budget sphere that require urgent attention from the authorities. It is concluded that the level of interregional differentiation continues to increase, and the modern mechanism of budget equalization requires urgent amendments and adjustments. It is emphasized that the main goals of socio-economic development of the Russian Federation related to the transition to an innovative type of development, changes in the structure of the national economy, set out in strategic documents and messages of the President of the Russian Federation and declared since 2009, are not being implemented, and the effectiveness of state economic policy and Federal budget expenditures for its implementation remains low. This indicates the need to review the current system.

scholarly journals Ways of intensification of economic growth and activation of investment activities in order to ensure the economic security of the Russian Federation

2021 ◽  
Vol 284 ◽  
pp. 07015
Author(s):  
Lyudmila Kopteva ◽  
Irina Romanova ◽  
Angela Mottaeva
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Russian Federation ◽  
National Economy ◽  
New Technologies ◽  
Economic Security ◽  
National Accounts ◽  
Investment Activity ◽  
System Of National Accounts ◽  
The Russian Federation

Macroeconomic dynamics is in the focus of attention of the scientific community due to the fact that it characterizes the key trends in the development of the national economy. The basic indicator in the system of national accounts is the gross domestic product (GDP), which in general form is the aggregate value of all goods and services produced within the national economy. GDP is widely used in the analysis of economic growth trends. Economic growth, creating conditions for it – the most important goal of economic development, both within the framework of ensuring the economic security of the entire national economy and at the level of an individual enterprise. Nowadays, economic development is characterized by an accelerated rate of scientific and technological progress: new technologies and approaches are being created that have higher efficiency. From a microeconomic point of view, the main factors of production are labor, capital and information. Fixed capital investments (buildings, structures, machinery and equipment) are a key instrument for renewing fixed assets. Investment activity is the process of renewing the capital of an enterprise as a result of modernizing its technical and technological base, which ensures its economic security. Investments, along with government spending, are key drivers of economic growth. As a result, we can confidently assert the high importance of investment activities, both throughout the country and at the level of individual economic entities, as well as their economic independence. The paper shows the ways to intensify economic growth and intensify investment activities in order to ensure the economic security of the Russian Federation.

scholarly journals ENSURING THE ECONOMIC SECURITY OF THE STATE IN THE CONDITIONS OF THE PANDEMIC: THEORETICAL AND APPLIED THINKING

2021 ◽  
Author(s):  
Evgeniya Medvedkina ◽  
◽  
Tamara Ishchenko ◽  
Keyword(s):  
Economic Development ◽  
State Government ◽  
Russian Federation ◽  
Economic Security ◽  
The State ◽  
National Economic ◽  
Level Of Economic Development ◽  
The Face ◽  
The Russian Federation ◽  
National Economic Security

The problem of ensuring the economic security of the state is quite urgent. This study examines theoretical approaches to defining this definition, as well as the structural elements of the concept of economic security. The aim of the study is to identify the theoretical and methodological substantiation of the economic security of the state and the development of strategic directions for ensuring the economic security of the Russian Federation in the face of modern global challenges. The stages for assessing the level of economic security of the state are determined. Based on the existing methods for assessing the economic security of the state, a methodological approach to this assessment is proposed, taking into account the totality of macroindicators, industry, financial and social indicators. The calculation of the indicators of the economic security of the Russian Federation showed that the indicators do not go beyond the threshold values. The results of constructing an econometric model made it possible to determine the indicators of national economic security that have the most significant impact on the level of economic development of the state, as well as to identify internal and external threats to the Russian Federation. Thus, we can conclude that the economic security of the state can be represented as the state of protection of the national economy from external and internal threats, which ensures the progressive development of society, its economic and socio-political stability, despite the presence of unfavorable external and internal factors; ensuring national economic security and neutralizing all possible threats is the fundamental task of the state government. The level of economic development of the country as a whole and the quality of life of its citizens depend on the success and effectiveness of countermeasures.

scholarly journals ADVANCED SOCIAL AND ECONOMIC DEVELOPMENT AREAS (ASEDA): STATUS ASSIGNED – WHAT’S NEXT?

2018 ◽  
Vol 2018 (3) ◽  
pp. 176-182 ◽  
Author(s):  
А. Хабибрахимов ◽  
A. Khabibrahimov
Keyword(s):  
Economic Development ◽  
Best Practices ◽  
Russian Federation ◽  
Income Tax ◽  
Time Period ◽  
Social And Economic Development ◽  
Municipal Management ◽  
Single Industry ◽  
The Russian Federation ◽  
The Moment

The report reflects the research of two-year practice of using such an instrument of development and attracting investments as Advanced Social and Economic Development Areas (ASEDA) in mono-profile municipal entities of the Russian Federation. The study, which employed the data available from open sources, involves an analysis of 36 operating territories with ASEDA status. The territories were classified according to 1) the number of permitted activities, 2) the time period between the moment of obtaining the ASEDA status and the registration of the first resident, 3) tax preferences granted to the registered residents (regions can set rates within the established range, e.g. 0 to 5% income tax). The paper features formats and methods employed by regional and municipal management teams to attract investors. The author describes experience in preparing the necessary regulatory framework and promoting this status. The research reveals the best practices and explains why some ASED areas fail to reach the parameters declared in the applications. A quantitative and qualitative analysis of 102 registered ASED residents has been carried out. Taking into account the experience of already existing ASED in single-industry towns, the author gives a number of proposals on how to increase the efficiency of work within the framework of the ASED status, as well as on making a number of changes to the current regulatory legal acts controlling the establishment of ASED in singleindustry towns.

SOCIO-ENVIRONMENTAL AND ECONOMIC THREATS TO THE ECONOMIC SECURITY OF THE CASPIAN SEA REGION

2021 ◽  
Vol 1 (1) ◽  
pp. 66-80
Author(s):  
NATALIA L. KUREPINA ◽  
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Economic Security ◽  
Regional Differentiation ◽  
Economic Science ◽  
The Caspian Sea ◽  
Socio Economic Development ◽  
Qualitative Level ◽  
Analytical Review ◽  
The Russian Federation

Stable economic development, timely neutralization of challenges and threats are the most important prerequisites for economic security of Russia and its regions. Uneven spatial development of the Russian Federation and the increasing differentiation in the regional development are listed as the main challenges and threats to economic security in the Economic Security Strategy of the Russian Federation for the period up to 2030. The socio-economic development of the Caspian regions is characterized by significant disparities, which determined the purpose of the research. Particular attention is paid to the study of inter-regional differentiation as a threat to economic security. An analytical review of the indicators of socio-economic development in these constituent territories of the Russian Federation allowed for identification of various risks and threats to economic security. The analysis allowed the author to conclude that when assessing threats to the economic security of the regions, it is necessary to take into account territorial, sectoral features, multi-ethnicity, etc. Hence, it is necessary to enhance the quantitative assessment indicators, complementing them with qualitative level indicators. In order to achieve the necessary objectivity, depth and comprehensiveness in understanding, taking into account the realities of modernity, the author recommends assessing state's economic security in the regions and the policy of ensuring it from an interdisciplinary perspective, relying on economic science as well as on other areas of scientific knowledge.

MODERN TRENDS FOR ASSESSING THE MAXIMUM PERMISSIBLE INDICATORS OF ECONOMIC SECURITY IN RUSSIA

2021 ◽  
Vol 1 (3) ◽  
pp. 36-53
Author(s):  
I. V. KARAVAEVA ◽  
◽  
E. A. IVANOV ◽  
M. Yu. LEV ◽  
◽  
...  
Keyword(s):  
European Union ◽  
Economic Development ◽  
Russian Federation ◽  
Economic Security ◽  
The State ◽  
Economic Indicators ◽  
The European Union ◽  
The Russian Federation ◽  
First Time

The paper considers the issues of adjusting the target and maximum permissible (critical) indicators of the state of economic security of Russia, taking into account the current legislative documents of the Russian Federation and the European Union, additions to the parameters and criteria of economic security proposed in the decrees and messages of the President of the Russian Federation. The article examines the main financial and economic indicators of Russia in comparison with indicators of economic security parameters and thresholds for 10 years. For the first time, an analysis of the monitoring and assessment of the state of economic security conducted by the Ministry of Economic Development of Russia is being carried out.

scholarly journals Will the Federal Budget for 2021–2023 Fiscal Years be Able to Ensure the Achievement of Strategic Goal and to Assure the Economic Security of the Russian Federation?

Federalism ◽  
2021 ◽  
pp. 115-131
Author(s):  
I. V. Karaeva ◽  
A. G. Kolomiets ◽  
S. V. Kazantsev
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Federal Budget ◽  
Well Being ◽  
Economic Security ◽  
Macroeconomic Conditions ◽  
Increased Risk ◽  
The Russian Federation ◽  
Set Up

The principles of drawing up the Federal Budget for 2021–2023, adopted in December 2020, are based on macroeconomic conditions. The probability to fulfill these conditions can’t be rated as high. In addition, these conditions ignore a number of significant threats to  the  economic  security  of  the  Russian  Federation  caused  by;  the  continuation  of  the COVID-pandemic  in  2021  and  the  increased  risk  of  similar  threats;  the  reduction  of the  trade  balance;  the  continuation  of  the  general  reduced  in  the  level  of  the  Russian population’s well-being, and by the lack of resources for investments. It is also impossible not to draw attention to the fact that within the framework of the budget concept, they set up a task to ensure the growth rate of the national economy at the level of a stagnant three  percent.  Moreover,  in  the  context  of  the  ongoing  development  of  the  pandemic, the President of the Russian Federation postpones until 2030 the achievement of many important goals that they forecast to achieve by 2024. Therefore, the trend of a long-term policy of sluggish, and in principle decaying, economic development with the minimization of inflationary processes at the level of four percent is forming. At the same time, budgeted principles generate not only the direction and dynamics of socio-economic development of the Russian Federation, but the same pace and guidelines for the development of the subjects  of  the  Russian  Federation.  But!  Today,  new  trends  in  the  development  of  a rapidly transforming post-pandemic economy require the search for new internal drivers of development, including financial ones, require a transition to a model of breakthrough economic growth at both at the federal and regional levels. The country is entering an economy that has other priorities. So, we need other rules of fiscal policy.

scholarly journals SHADOW ECONOMY AND ITS NEGATIVE INFLUENCE ON ECONOMIC SECURITY OF THE RUSSIAN FEDERATION

2018 ◽  
pp. 121-129
Author(s):  
Rufina Zagitovna Ilyasova ◽  
Adelya Robertovna Tulegenova ◽  
Yuriy Vladimirovich Ishkov
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Shadow Economy ◽  
Criminal Code ◽  
Negative Influence ◽  
Economic Security ◽  
Present Stage ◽  
The Russian Federation ◽  
High Degree ◽  
Distribution Of Income

Shadow economy arose in Russia in XVIII century and today it remains an urgent issue and has a negative influence not only on general economic processes (generation and distribution of income, trade, investments), but also on economic development and economic security of the whole country. A high degree of economic criminalization seen in such facts of life as corruption, concealment of profits, manufacturing illegal and low-quality products is a consequence of inefficient state policy in respect to fighting the shadow economy. The article gives analysis of the dynamics of corruption crimes according to the following clauses of the Criminal Code in various subjects of the Russian Federation: abuse of the official power, bribe taking, bribe giving. There has been offered a set of measures for optimizing struggle against shadow sector of the Russian economics at the present stage of the development of society.

Special economic areas of Russia

2020 ◽  
Author(s):  
Sergey Orlov ◽  
Gennadiy Ivanov
Keyword(s):  
Economic Development ◽  
Economic Security ◽  
Federal State ◽  
Close Attention ◽  
Municipal Management ◽  
Modern System ◽  
The Russian Federation ◽  
State Educational ◽  
First Editions ◽  
Economic Zones

In this tutorial, one of the first in the Russian Federation on the topic, discusses the major theoretical and practical aspects of the model of spatial development of Russia as the fundamental basis of the modern system of strategic planning. Close attention is paid to development of special (free) economic zones, territories of priority socio-economic development of the system of free ports and innovative scientific and technology centres. Important factors to attract investors, the process of progressive economic development of individual territories are a free customs area, tax and some other privileges that define significant benefits for domestic and foreign businesses. This is one of the first editions, which has been studied in detail the issues of formation and functioning special economic areas. Meets the requirements of Federal state educational standards of higher education of the last generation. For students enrolled in the following specialties and directions of preparation as "Customs", "Economic security" and "Economics", "Management", "State and municipal management", "trading business".

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