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. —
The Method of Consulting on Actual Corporate Property Taxation Issues
// Taxes and Taxation. – 2017. – ¹ 3.
– P. 66 - 78.
DOI: 10.7256/2454-065X.2017.3.22267
URL: https://en.e-notabene.ru/ttmag/article_22267.html
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Abstract: The subject of the research is the methods and approaches to consulting on issues related to taxation of corporate property considering changes and regional specifics of tax calculation. The object of the research is practical situations of tax calculation with reference to corporate property that have been taken place in court practice and have been mentioned in explanations of state authorities concerning disputable points of tax payment. The author describes modeled calculation situations based on particularities of reginal laws, actual changes in tax legislation related to taxation of property and cadastral value of property. The method and methodology of research include general research methods such as analysis and synthesis, induction and deduction, as well as special legal analysis methods such as algorithmization and modelling of tax calculations. The scientific novelty of the research is caused by the following provisions: the author has provided grounds for the algorithm of tax consulting on the isuses of corporate property tax calculation; the author has defined stages in the development of corporate property tax in modern taxation practice; and the author has covered the key issues of property taxation based on the analysis of official explanations and the most important court decisions regarding disputable situations in tax calculation. The conclusions of the research are the following: implementation of tax conculting methods should be accompanied with a detailed analysis of control authorities explanations and actual court decisions as well as changes and amendments made to the legislation. Evaluation of the cadastral value should be of special interest to tax consultants and taxpayers. It is important to provide this information to authorities and persons who perform taxpayment responsibilities as well as to define the type of the property subject to taxation.
Borovikova E.V. —
// Taxes and Taxation. – 2012. – ¹ 11.
DOI: 10.7256/2454-065X.2012.11.6704
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