General issues of financial law
Reference:
Evstigneev E.N., Viktorova N.G.
Innovations in Teaching Humanities and Socio-Economic Disciplines at a University
// Finance and Management.
2012. ¹ 1.
P. 1-20.
DOI: 10.7256/2306-4234.2012.1.397 URL: https://en.nbpublish.com/library_read_article.php?id=397
Abstract:
The authors offer new approaches to teaching specialists of information-oriented society. Their research is based on the educational model that focuses on some elements of traditional forms of teaching and innovative technology solutions. The latter are focused on using multimedia, Internet resources, software, online services, professional orientation video, as well as modern technologies in education. Application of information, communication and multimedia tools to the educational process is viewed by the authors based on the example of teaching tax disciplines at St. Petersburg State University of Trade and Economics. One of the main means of education is a multimedia tutorial there. It is especially designed for self-study of students and Master graduates who previously received education in another field. Another innovation is a multimedia training package which is used as the main tool by the teacher. This tool can be also used by Master's Degree Students as part of their scientific and methodological reserches. The article also presents the conception of the master class as educational training for teachers who implement or want to implement new technological solutions in their classrooms. Such system approach is essential to building an effective educational path.
Keywords:
multimedia technologies, economic disciplines, educational process, innovations, teaching tools, master class
Legal regulation of taxation
Reference:
Kalakov R.N.
Taxation of innovation: modern trends and perspectives
// Finance and Management.
2012. ¹ 1.
P. 21-82.
DOI: 10.7256/2306-4234.2012.1.388 URL: https://en.nbpublish.com/library_read_article.php?id=388
Abstract:
The main goal of the article is to explore the main value added tax and income tax incentives, and their effects Russia's main social and economy development indicators. The article explores main VAT and income tax incentives and their role in fiscal regulation. Tax incentives, set by the Tax Code are explained, and their influence on Russia's main national growth indicators is analyzed. The author explores income tax incentives practice of specific regions of Russian Federation. Overall tax incentives provided to the Skolkovo project are compared to those of residents of other special economic technological innovation zones. Based on this research, the author offers ideas that would stimulate innovation via improving of tax law to optimize tax incentives for innovation.
Keywords:
tax, favorable conditions, incentives, income, innovation, tax deduction, tax base, tax rate, subject, tax exemption
Foreign Tax Law
Reference:
Synieokyi O.V.
Communicational analysis of legal and counterfeit content on Russian and Ukranian phonographic market
// Finance and Management.
2012. ¹ 1.
P. 83-155.
DOI: 10.7256/2306-4234.2012.1.471 URL: https://en.nbpublish.com/library_read_article.php?id=471
Abstract:
In each country, music recording is a unique, distinctive phenomenon with its own traditions, defining traits and peculiarities. The article presents an analysis of legal and counterfeit content within the phonographic market of Russia and Ukraine during the period of 1990 to early 2000s. The author examines the legal, social, informational and communication-based defining traits of philophonic interaction in new digital environment. He analyzes key audio products containing the recordings of the most interesting and rare samples of foreign rock music, released under Russian record labels during the said period. Attention is drawn to informational, legal, social and communications traits of rare rock music distribution in modern music-lover and collector community. The resulting hypothesis states that music recording is a unique aspect of social communications, as well as informational and legal phenomenon.
Keywords:
C-D, audio recording studio, audio piracy, rock music, phonogram, counterfeit product, booklet, legal product, collectors, communications
Finances of commercial and non-commercial organizations
Reference:
Kaz'min A.G., Orobinskaya I.V.
Analysing Government Tax Revenues in the Central Black Earth Region
// Finance and Management.
2012. ¹ 1.
P. 156-211.
DOI: 10.7256/2306-4234.2012.1.358 URL: https://en.nbpublish.com/library_read_article.php?id=358
Abstract:
Estimation of government tax revenues in a Russian Federation constituent will allow to answer the question about obtaining financial resources for regional activities during the economic crisis. The authors of the article also consider the volume and dynamics of GDP and analyze the overall dynamics of tax revenues in each sector of economic activity and at each level of the budgetary system. The results of studying stastical and analytical data at the macro- and microlevel allow to conclude that a profitable part of the budget in the Voronezh region as well as the Russian Federation in general is mostly consisted of the following taxes: corporate profit tax, personal income tax, value added tax and property tax. Their share in the overall structure of tax revenues has been continiously increasing since 2009.
Keywords:
personal income tax, tax increase, price increase, GDP growth, total initial resources, Central Black Earth Region, taxation, value added tax, regional taxes, budget revenues
Financial control and audit
Reference:
Efremova T.A., Efremova L.I.
Information-based and techological foundations for improving tax administration
// Finance and Management.
2012. ¹ 1.
P. 212-236.
DOI: 10.7256/2306-4234.2012.1.361 URL: https://en.nbpublish.com/library_read_article.php?id=361
Abstract:
Currently, a number of problems persist that disallow to adequately improve the quality of tax administration. In relevance to this, there is a justified necessity for modernization of tax organizations, which involves expanding them into informational space. The author justifies the necessity for data center reformation and the encouragement of digital interaction between tax organizations and tax-payers, as well as broadening digital documentation exchange with corporate bodies and organizing a central digital information storage vault.
Keywords:
administration, modernization, information, digital document exchange, digital service, data bank, tax-payer