Borovikova E.V. —
Anti-crisis tools in the system of public finance, taxation and management
// Finance and Management. – 2023. – ¹ 4.
– P. 48 - 67.
DOI: 10.25136/2409-7802.2023.4.44045
URL: https://en.e-notabene.ru/flc/article_44045.html
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Abstract: Anti-crisis management is a set of techniques, methods, and tools for influencing crisis phenomena, the scale of which may be limited to the microlevel or cover industries, regions, and the economy as a whole. The author formulated a comprehensive goal of assessing the tools used by the state, clarifying theoretical and methodological provisions on the classification of anti-crisis measures, their correlation with the stages of the crisis, combining the anti-crisis concept with other approaches. The subject of the study is the anti-crisis tools of public administration, structured according to the directions of economic policy measures and financial regulation. The object of the study is a system of public administration aimed at adapting special tools in times of crises and negative external influences. The author obtained the following results: separate theoretical and methodological provisions regarding the tools are substantiated and other structural elements of the state anti-crisis management; identified the most popular from the point of view of developing practice and public policy impact measures having a financial, organizational, managerial and tax character; developed an approach to the classification of anti-crisis measures depending on the ways of impact on the economy and structuring anti-crisis management tactics and strategy of the post-crisis period; formulated proposals for development educational field and scientific directions in solving the tasks of personnel training of specialists in the field of crisis management.
Borovikova E.V. —
Improvement of tax administration based on the requirements to marking of goods
// Taxes and Taxation. – 2020. – ¹ 5.
– P. 61 - 75.
DOI: 10.7256/2454-065X.2020.5.33603
URL: https://en.e-notabene.ru/ttmag/article_33603.html
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Abstract: The subject of this research is one of the most relevant vectors in the work of tax and other competent authorities – implementation of the procedure of digital marking of goods and creation of the unified verification base for the released products. The object of this research is the oversight system, in which the monitoring functions of commodity flow are divided between the competent authorities that also control the discharge of fiscal obligations and usage of cash trade mechanisms. Based on the acquired results, the author formulates the tasks solved in implementation of the marking of goods technology; structures the model of system interaction of the authorized state agencies on the questions of monitoring goods turnover; determines the role of fiscal control authorities in the new mechanism of administering sales relations; establishes the theoretical-methodological content of the effectiveness of digital marking of goods. Analysis is conducted on the law enforcement practice of administrative infractions with regards to mandatory requirements of the marking of goods. The author proposes the directions for the development of technologies for monitoring goods turnover and discharge of fiscal obligations by the counterparty. These recommendations along with the obtained results define the novelty of this research, substantiated by a relatively small experience in the area of marking technologies within the system of tax and operational administration of product turnover.
Borovikova E.V. —
Formation of competences on the questions of taxation in training of management personnel
// Taxes and Taxation. – 2019. – ¹ 7.
– P. 39 - 50.
DOI: 10.7256/2454-065X.2019.7.30348
URL: https://en.e-notabene.ru/ttmag/article_30348.html
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Abstract: The subject of this research is the competences of taxation trainees, obtained in the course of new generation educational programs. The object of this research is the elements of educational process, including the content of curriculum, competence formation maps, scientific research revealing various tasks in the area of tax consulting and taxation. Articulation of one of the relevant task is associated with the following: inclusion to educational process of the category of “competence” and structuring curriculum based on goal of formation of the key professional competences requires elaboration of the system of interdependent methodological units (a complex of curriculum, map of competence formation stages, and professional actions of the future specialist). The scientific novelty consists in composing the map of professional actions of a specialist that describes the competences on application of the norms of tax legislation and repayment to budget; determination of the role of scientific problems pertinent to the development of tax system and taxation among the most demanded scientific directions in qualification papers of the bachelors; suggestion of the algorithm of examination of crucial aspects of taxation with consideration of the policy taxation authorities and courts that allows obtaining professional competencies in prevention of tax disputes.
Borovikova E.V. —
// Taxes and Taxation. – 2012. – ¹ 11.
DOI: 10.7256/2454-065X.2012.11.6704
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