List of publications on a keyword: «tax»


[08.00.00] Экономические науки

Publication date: 02.03.2018
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Arutiunian Vladimir Liparitovich , doctor of economic sciences , член-корреспондент НАН РА, профессор
M. Kotanyan Institute of Economics National Academy of Science of Armenia , Armenia

«Ways of radical change of the image of tax and customs officers»

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The article discusses the problem concerning some changes in image of tax and customs officers. Tax and customs system is a multifunctional structure, therefore, in order to ensure unified application of the legislation, professional training of staff should be organized by means of guidelines, workshop discussions, qualification trainings and other instruments, which should be attended by the employees of territorial and regional tax and customs authorities. Along with implementation of legislative reforms and application of advanced technologies for increase of confidence in tax system and expansion of capabilities, the role of a professional tax officer is of high importance.

Парадигмы современной науки

Publication date: 22.03.2018
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Shykhaliev Kerem Sefi , doctor of chemical sciences , профессор
Azerbaijan State Oil and Industry University , Azerbaijan

«Научные основы исследования получения модифицированных наполнителями, стабилизаторами, радиационным воздействием полиэтиленов и сополимеров этиленов»

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The properties of a composition based on modified polyethylenes have been studied in the work. Polyolefin thermoplastic elastomers were obtained on the basis of ethylene-propylene elastomers and high-density polyethylene by the two methods: in the first case, as a modifying agent sulfur-containing compounds (altax, sulfur) were used, and in the second – MAC. Thermoplastic elastomers of the series A were obtained as a result of a combination of the original polymer components melt on the mill rolls at a temperature of 433–453 K° at the gap between them 0.2 mm. After crystalline thermoplastic melting ethylene copolymer problemby EPS and structuring agents were added. To achieve a good homogenization milling was carried out for 25 minutes. Formulation of the compositions had the following composition (pts. wt): EPDM – 100; HDPE – 10–80; dicumyl peroxide 1–2.

Тема номера

Publication date: 10.01.2018
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Karfidova Ekaterina Aleksandrovna , candidate of geographical sciences , доцент, ведущий научный сотрудник
Komarevskaia Mariia Nikolaevna , ведущий инженер
FSBIS Sergeev Institute of Environmental Geoscience RAS , Москва г

«Taxonomic formula of geoecological hazard for the cadastral districts of Moscow city»

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The article proposes a method for calculating the taxonomic formula for the geoecological hazard of the cadastral district. The engineering-geological zoning map uses for calculating the balance of the territory by the hazard index – the basis of the taxonomic formula. The taxonomic formula as an open data set makes it possible to characterize the geoecological hazards of the territory of a district. The geoenvironmental hazard map of cadastral districts is necessary for regional model of spatial planning at the municipal level.

[08.00.00] Экономические науки

Publication date: 17.11.2017
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Parsadanyan Tatevik Smbat , candidate of economic sciences , младший научный сотрудник
M. Kotanyan Institute of Economics National Academy of Science of Armenia , Armenia

«The mechanism of tax administration and the priorities of tax reform in the context of business environment improvement»

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In the XXIst century the role of tax administration is becoming more and more important in the increasingly stiff competition and economic reforms in the World Economy. The article has studied the human factor regarding it as an inseparable part of tax administration. The article also investigates the following issues tax administration faces: provision of new tax privileges for imported goods, provision of favorable tax incentives for local goods in case of joining the Eurasian Economic Union, repression of tax/GDP correlation, etc. Imperfections was identified in each field and the ways for their solution have been suggested.

Парадигмы современной науки (различные направления)

Publication date: 05.05.2016
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Rukina Svetlana Nikolaevna , candidate of economic sciences , доцент
FSFEI of HE "Rostov State University of Economics" , Ростовская обл

«Развитие финансовой самостоятельности органов местного самоуправления»

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The article describes the theoretical and practical aspects of formation of local budgets in the conditions of macroeconomic instability. The research allowed to evaluate their present status as busy. It appears that the formation of a real financial autonomy of local governments should be based on the development of property taxation expansion of tax powers of authority subjects for special taxation regimes, the promotion of best practices of individual Russian regions by self-taxation of citizens.

Тема номера

Publication date: 06.05.2016
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Maksimov Yuriy Anatolyevich , candidate of economic sciences, candidate of technical sciences , доцент, заведующий кафедрой
St. Petersburg Branch of SBEI of HPE "Russian Customs Academy" , Санкт-Петербург г

«An approach to forming tax regulation of foreign trade activity as a means of financial security assurance»

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The article examines the issue of improving the taxation of foreign trade activity depending on the global market conditions. The author offers an approach to taxation of foreign trade, and suggests the way of improving the taxation in this article’s branch.

Парадигмы современной науки (различные направления)

Publication date: 16.03.2017
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Rukina Svetlana Nikolaevna , candidate of economic sciences , доцент
FSFEI of HE "Rostov State University of Economics" , Ростовская обл

«Финансовая поддержка субъектов малого предпринимательства в регионе»

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The implementation of modern fiscal policy is only possible under an active use of finance. They affect dynamic development of small businesses, taking into account its importance from the economic, political, scientific and technical and social points of view in market economy. The monograph presents the experience of the Rostov Region in the context of fiscal and taxation support, which is going to be useful for students, academics and practitioners. It is proposed to develop common criteria for granting state and tax support to small businesses, to establish a unified mechanism for collecting insurance premiums for all tax payers under special tax regimes, to improve certain elements of the patent taxation system, which activates the stimulating role of finance in the development of this sector.

Бюджет и бюджетная система

Publication date: 22.09.2016
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Galkina Eleonora Yurievna , старший преподаватель
PEI of HE "Kazan Innovative University named after V.G. Timiryasov" , Татарстан Респ

«Ways of increasing the revenue of local budget (for example, Nizhnekamsk Municipal Education of the Republic of Tatarstan)»

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This article describes the issues of local self-government, which should be based on sound financial and economic foundation and this foundation is mainly composed of local budgets revenues. The author examines one of the most acute problems faced by local authorities. The study analyzes the low provision of local budgets own revenues, as well as the very order of interbudget relations.

Publication date: 15.04.2016
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Nikolaeva Galina Gavrilevna , магистрант
Financial and Economic Institute of FSAEI of HPE "M.K. Ammosov North-Eastern Federal University" , Саха /Якутия/ Респ

«Otsenka finansovoi samostoiatel'nosti biudzheta MO "Churapchinskii ulus (raion)" za 2012-2014 gg»

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One of the fundamental principles of organization of local self-government is the principle of its financial independence. Compliance with this principle is not possible without the presence in the local budgets of sufficient income. For a complete and comprehensive review of the municipality budget necessary to carry out an assessment of its financial position, which allows you to determine the level of financial balance, stability and self-sufficiency of the municipality budgets, to establish

Экономика предпринимательства, организация и управление предприятиями, отраслями, комплексами

Publication date: 15.06.2017
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Zuikov Dmitrii Aleksandrovich , студент
FSBEI of HE "Russian State Social University" , Москва г

«Otsenka posledstvii izmeneniia nalogovogo zakonodatel'stva s ianvaria 2016 goda na predprinimatel'skuiu deiatel'nost'»

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This paper analyses the changes in the law on budget-forming taxes. Directions and appropriate measures to reduce the tax burden in the financial sector.

Publication date: 14.01.2016
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Budlianskaia Natalia Ivanovna , аспирант
FSEI of HE “Pacific State University” , Хабаровский край

«Методы минимизации налоговых взносов»

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The article discusses ways to minimize the tax revenues to the state budget, which allow to increase all the financial resources of the enterprise for its development.

Инновационные принципы и подходы организации учебной деятельности

Publication date: 17.02.2016
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Ozhgibesov Vladimir Petrovich , candidate of geological and mineralogical sciences, docent , профессор
FSBEI of HPE "Perm State National Research University" , Пермский край

«Время существования Империи Жизни (Imperium Vita) и Империи Жизни на Земле (Imperii Vitae Tellus) по шкале геоастрономической хронологии»

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The Scale of Stages of Geoastronomical Chronology describing chronology of events from (13,72±0,12) billion years to the present [3] is as a result received. On Scale of Stages of Geoastronomical Chronology possible to designate time of existence of taxon the Empire of Life on Earth (Imperii Vitae Tellus) as part of interval of time of existence of taxon the Empire Life (Imperium Vita) as taxon the Empire Life is more on volume, than taxon the Empire of Life on Earth.

Налогообложение

Publication date: 26.09.2016
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Podkorytova Anna Aleksandrovna , студентка
Tavdidishvili Aleksandr Evgenevich , студент
FGBOU VO "Sankt-Peterburgskii gosudarstvennyi ekonomicheskii universitet" , Санкт-Петербург г

«Comparative analysis of income taxation of citizens in different countries»

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The Main objective of this work is a comparative analysis of income taxation of the Russian Federation and the French Republic with the aim of identifying similarities and differences, and advantages and disadvantages of both systems.

Наука и инновации в современном мире и изменения социальных ценностей

Publication date: 22.03.2018
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Rukina Svetlana Nikolaevna , candidate of economic sciences , доцент
FSFEI of HE "Rostov State University of Economics" , Ростовская обл

«Analiz effektivnosti i rezul'tativnosti gosudarstvennogo nalogovogo kontrolia»

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The monograph deals with the content of tax control forms and new tax instruments, the use of which is aimed at fiscal performance increasing, the formation of fair competition, improving the business climate. The statistical tax reporting of the Federal tax service of Russia, characterizing efficiency and effectiveness of tax control is analyzed. The practical and theoretical significance of the article lies in the system view of the modernization processes taking place in the organization of state tax control.

Проблемы и перспективы развития малого бизнеса

Publication date: 28.11.2015
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Polukhina Diana Gennadevna , бухгалтер
ООО «ФПБ «Белый Кит» , Москва г

«Поддержка малого бизнеса в России: необходима ли она?»

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In this paper I considered some of the issues on measures of supporting small and medium-sized businesses, the reasons for the existence of such measures and their necessity. In order to write this work I researched statistics, empirical works, and articles of both domestic and foreign authors. There are the conclusion about the necessity of certain measures in the last part of this work.

Экономика предпринимательства, организация и управление предприятиями, отраслями, комплексами

Publication date: 27.04.2018
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Karachev Igor Andreevich , candidate of economic sciences , доцент
FGBOU VO "Iaroslavskii gosudarstvennyi universitet im. P.G. Demidova" , Ярославская обл

«Special investment contract: a new vision of an investment instrument»

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One of the important ways of forming investment and technology partnerships to attract long-term private investment in high-tech projects is the conclusion of a special investment contract. The economic analysis of legislative provisions related to the practical use of this tool is carried out in the article.

Юриспруденция

Publication date: 04.05.2016
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Demin Aleksandr Vasilevich , doctor of jurisprudence sciences , доцент, профессор
Law Institute Siberian Federal University , Красноярский край

«Повышение налоговой культуры – важный компонент перехода к «партнерской» модели налогового администрирования»

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The author investigates a concept of tax culture in the context of transition to «partner» model of tax administration. The tax culture is a complex, multilevel structure; it acts as a component of the general culture both the certain person, and society in general. Justice of tax system and, first of all, justice of system of redistribution of the public benefits and a gross revenue by means of the taxation is a key aspect in understanding of tax culture of society.

Финансы, денежное обращение и кредит, бюджетная и налоговая политика

Publication date: 26.11.2015
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Khizhniakova Iuliia Viktorovna , студентка
Chakrian Andrei Akopovich , магистрант
Sobchenko Natalia Vladimirovna , candidate of economic sciences , старший преподаватель
FSBEI of HE «Stavropol State Agrarian University» , Ставропольский край

«Контроль органов налоговой службы за правильностью исчисления и уплаты налогов с юридических и физических лиц»

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This article discusses the importance of the financial control for the state budget. It also describes the close relationship between financial and tax control. Measures to improve the efficiency of tax control.

Организация воспитательно-образовательного процесса в ДОУ

Publication date: 22.01.2018
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Rodionova Liubov Nikonorovna , студентка
Al'met'evskii filial ChOU VO "Kazanskii innovatsionnyi universitet im. V.G. Timiriasova (IEUP)" , Татарстан Респ

«Дидактические игры и игровые упражнения в формировании у дошкольников навыков грамматически правильной речи»

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Abstract: The article deals with the problem of forming grammatical correct speech skills in preschool children. With the help of the method of analysis of scientific literature, the process of forming the grammatical structure of speech in the scary preschool age is considered, and the features of didactic games and game exercises are established. The result is a conclusion about the role of play activity and didactic exercises for the development of grammatically correct speech.

Технические науки

Publication date: 24.05.2017
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Vendin Aleksandr Sergeevich , магистрант
Tikhonov Moscow Institute of Electronics and Mathematics of FSBEI of HE "National Research University "High School of Economics" , Москва г

«Теоретические основы, используемые для построения инструментов анализа языков программирования на примере языка Perl»

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In this work are considered a theoretical basis, which can help approach the implementation of the tool for analyze the source code of the program in Perl.

Publication date: 26.04.2017
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Gornostaev Vitalii Nikolaevich , начальник отдела защиты интеллектуальной собственности и изобретательства
FSBEI of HE "Petrozavodsk State University" , Карелия Респ

«Новые объекты интеллектуальной собственности на конструкции оборудования для таксации леса»

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The most important value in solving the problem of increasing the efficiency of preparatory work is the taxation of the forest. This led to the search for new patentable solutions for the design of equipment for forest inventory.

Филология и лингвистика (русская литература, фольклористика, журналистика, языкознание, прикладная лингвистика и др)

Publication date: 27.07.2017
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Petrova Elena Aleksandrovna , doctor of philological sciences, docent , заведующая кафедрой
FSBEI of HE “Ufa Law Institute of the Ministry of Internal Affairs of the Russian Federation” , Башкортостан Респ

«To the question of the logical analysis of the structure of the sentence»

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The article is devoted to the problems of interrelation between the logical and semantic levels of thinking. This approach allows us to reveal the essential latent patterns of linguistic structures serving as verbal packaging of the results of complex mental procedures. Comprehension of existing concepts in logic and linguistics in the context of cognitive science can contribute to solving actual practical and theoretical problems of modern linguistics related to the correlation of logical-cognitive and syntactic categories.

Экономические науки

Publication date: 09.08.2017
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Vishneva Lana Mihajlovna , студентка
Sokolova Natal'ya Igorevna , candidate of pedagogical sciences , доцент
Financial University under the Government of the Russian Federation , Москва г

«Economic resource of Russia in the period of changeover from crisis to sustainable development»

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The article describes the Russian Federation in the period of crisis. Some ways of getting over this situation, reasons that have led to it and disproportion in today`s economy are also illustrated.

Филология и лингвистика

Publication date: 04.10.2016
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Ulyanova Maria Alexandrovna , старший преподаватель
FSBEI of HE "Kalashnikov Izhevsk State Technical University" , Удмуртская Респ

«Improperly figure of speech as the syntactic means of expression the emotivity in football blog and comments»

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The article is devoted to studying the syntactic means of expression emotivity in football blog and comments. The analysis seeks to consider the frequency of use of syntactic means. The relevance of this study is defined, firstly, by the development of the genre of online discourse, like a blog, in particular football blogs, and secondly, by the issue of insufficient knowledge of the syntactic means expressing emotivity in football blogosphere. A study is carried out by a continuous sampling method, the method of contextual analysis, comparative and quantitative methods.

Экономические науки

Publication date: 04.07.2016
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Pokhilko Tatyana Alekseevna , магистрант
FGBOU VO "Sankt-Peterburgskii gosudarstvennyi ekonomicheskii universitet" , Санкт-Петербург г

«Сравнительная характеристика современных систем налогообложения»

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The purpose of this article is to clarify the specific application of tax systems which are statutory. On the basis of a comparative analysis of the most common tax regimes author makes a conclusion about the possibility of the use of certain tax systems of legal entities and individual entrepreneurship.