Golikova E.I. —
Inflation in Russia: revealing the causes and the path of decline (on the strategic management platform)
// Finance and Management. – 2022. – ¹ 2.
– P. 44 - 78.
DOI: 10.25136/2409-7802.2022.2.37406
URL: https://en.e-notabene.ru/flc/article_37406.html
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Abstract: In this study, it is proposed to conduct an experimental monetary reform in one of the regions of Russia. To carry out monetary reform by introducing a fee for the use of funds in the balance at the end of the month of each of the participants in economic relations. The purpose of the new monetary reform is to achieve the reduction of inflation to zero. This study is based on observations and practical experience of European countries, China. In this paper, the author believes that monetary inflation is caused by money added during distribution in different ratios. As the root cause of inflation, interest is singled out as one of the components added during the distribution of money, which generates a social conflict regarding the redistribution of public wealth. The experimental monetary reform may be the beginning of other reforms and a component of Russia's economic development within the framework of strategic management. The advantages of monetary reform of the natural economic order in combination with other reforms are as follows: reduction of inflation (almost to zero), which is caused mainly by a significant percentage component of the distributed funds; exclusion of percentages from the cost components and, as a consequence, prices as an instrument of income redistribution in an unfair way, i.e. accumulation of most of the income from a small group of individuals, and in amounts larger than they need; prevention of social catastrophe, prevention of social unrest and social clashes, reduction of the level of aggressiveness in society and the onset of social justice;
reduction of prices for goods and services up to 50%; the emergence of a stable nationally-oriented quality economy; the possibility of updating physically and morally worn out fixed assets of public infrastructure; GDP growth.
Golikova E.I. —
Provisions of the Tax Code of the Russian Federation that Blocks the Reproduction of Russia's Assets
// Taxes and Taxation. – 2019. – ¹ 2.
– P. 10 - 40.
DOI: 10.7256/2454-065X.2019.2.28781
URL: https://en.e-notabene.ru/ttmag/article_28781.html
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Abstract: In her article Golikova describes the reasons for blocking the reproduction of assets which currently results in increased risks for human life activity and increasing number of technogenic disasters. Thus, blocking of asset reproduction creates a demographic problem and depopulation in Russia. The author offers the following solutions of this issue: changes in provisions of the tax law in order to renew the main funds using their own development means (amortization and gains), investment tax deductions, and redistribution of tax burden. Analytical survey of the provisions of the Tax Code of the Russian Federation and legislative acts that have been efficient before and after Chapter 25 of the Corporation Tax Law come in force. Comparative analysis of the legal provisions and their influence on the results of financial and economic activity of Russian enterprises in different economic sectors based on the practical auditor's activity of the author over the past 20 years. The author of the article describes reasons for blocking reproduction of Russia's assets: independent elimination of own sources of finance (amortization and gains) according to the provisions of the Tax Code of the Russian Federation; existence of objective and fictitious unprofitability of Russian enterprises as a result of unrestricted acknowledgment of expenses for calculating corporation tax; and thus, limitation of the use of investment tax deduction that came into force on January 1, 2018. The author has offered the following mechanism of tax burden re-distribution: imposition of wealth tax in order to withdraw previous amortization deductions and introduction of the progressive scale of the income tax with a complete cancelation of the tax for particular kinds of physical entities.
Zakharov V.K., Golikova E.I. —
// Taxes and Taxation. – 2014. – ¹ 11.
– P. 1031 - 1053.
DOI: 10.7256/2454-065X.2014.11.13382
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