The article deals with problems in the field of
automation of legislative activity of ZSK and contains
offers on their decision. Public authorities and local
governments are faced by tasks of creation of
conditions for improvement of quality of the state and
municipal services, cost reductions on content of the
state machine and increase of efficiency of its
activities with use of modern information
technologies. Implementation of the automated
execution of processes, electronic templates of
documents, electronic drafts of the agenda — all this
can give the chance to move to qualitatively new level
of overall performance
In our country there is a system of compulsory employees’ insurance functions. First attempts to establish the responsibility of employers were taken over a hundred years ago, since then there have been significant changes. The current system of contributions to pension, social and health insurance funds has existed for about thirty years, but it constantly changes. Since 1990, the insurance functions have been shifted from the state budget to established extra-budgetary funds formed at the expense of deductions of employers. Since this system has not brought the expected results, it is repeatedly reformed. To legalize the payment of salaries and additional contributions the Unified social tax was developed in 2001, which lasted until 2010. Its purpose was to accumulate cash to realize citizens' rights for state pension, social insurance, and medical care. Its establishment did not lead to the increase of pensions and social benefits either. Nowadays, after the abolition of the Unified social tax every employer and sole proprietor in Russia has to pay insurance contributions to the Pension Fund, the Social Insurance Fund and the Health Insurance Fund. Throughout the studied period the contribution rates changed, introduced and abolished preferential tariffs. New turn of events in this sphere, specifically the introduction of Chapter 34 of the tax code, was the cause of attempt to systematize all the changes concerning payments to extra-budgetary funds for the past 26 years
Nowadays forming an image of a conscientious
taxpayer is a strategic trend of development of plenty
of agricultural organizations as it provides the market
value and stability of business. However, methods of
fiscal regulation require accurate and actual
information concerning management of tax risks and
ensuring transparency of implementation of the
taxation. While paying a unified agricultural tax
(UAT), organizations face certain inconveniences and
complications of calculation of taxable base. In this
article, we consider benefits and shortcomings of a
unified agricultural tax, and propose an option of
decreasing in tax risks by integration of a new
developed tax register
The submitted article is devoted to adaptation of the
enterprise to crisis environmental conditions. Crisis
management includes a complex of the methods applied
in different functional subsystems of management.
Social technologies, methods of the economic analysis,
forecasting, development of difficult investment projects
and anti-recessionary programs, plans of restructuring
and reorganization — are applied in a complex to the
timely prevention and overcoming of crises. Crisis
management includes set of knowledge and results of
the analysis of practical experience which are directed to
optimization of mechanisms of regulation of systems,
identifications of the hidden resources, and development
potential at a difficult stage of development. Specifics of
crisis management are connected with need of adoption
of difficult administrative decisions in the conditions of
limited financial means, big degree of uncertainty and
risk. The problem of establishing effective crisis
management at the enterprises is difficult in the practical
relation and demands the most serious study in the
methodical plan. During system transformation in
Russia this problem became almost vital, defining a real
survival of a manufacturing sector our economy. In this
regard, studying of features of crisis management in
Russia in modern conditions is not only is actual, but
also essential for survival and functioning of enterprises
and organizations
The article deals with the problem of increasing the
efficiency of managing agricultural business in
modern conditions of implementation of the federal
target program for the conservation and restoration of
soil. The article presents an analysis of trends in the
growth rates of the main indicators of agribusiness
management and evaluation of land use
ecologization. Assessment of the dynamics of
production and economic performance of
agribusiness management and ecologization and their
relationships
The article deals with tendencies of development of
the Russian market of telecommunication services.
Measure calculation of the monopoly power of the
organization and concentration in the industry market
is carried out. The factors of influence on creation of
system of controlling in Rostelecom allowing to
provide conditions for long-term prospects of the
organization and expectations of all concerned parties
are determined. Implementation of system of
controlling in the organization is offered
The article deals with the research of methodological
principles of tax audit development. In particular there
is analyzed one of the most important methodological
issues - the selection and classification of the basic
principles of tax audit. The basic methodological
approaches to the classification of principles of various
economic phenomena including audit allocated to
various domestic researchers are analyzed. The
possibility of development of tax audit methodology
on the basis of the audit and management methodology
is explained. By the analysis results the classification
criteria of the principles of tax audit are highlighted.
Relying on the provisions of international audit
standards, Code of ethics for professional accountants,
Independence rules of auditors and audit organizations,
scientific economic literature addressed the issues of
selection and justification of principles of auditing and
principles of tax audit, taking into account the selected
criteria the author offers a classification of principles
of tax audit. A brief description of each selected group
is given. The proposed approach to classification of
principles of tax audit deepens the methodological
framework of the study area and thus its use
contributes to the quality of inspections undertaken. In
the research process the author used the General
scientific methods and various special teaching
methods aimed at the discovery and scientific
justification of key issues raised in this article:
methods of analysis and synthesis, induction and
deduction, comparison and generalization, grouping
and systematization, classification
In the era of economy globalization it is needed to find
the new integration ways. Tax partnership reflects
these new realities of integration processes in the
territory of former Soviet Union, and it can become
one of these new concepts. Tax partnership is offered
to consider at the example of Russia and Kazakhstan,
as the most initiative members of integration
processes. In the article sufficient and necessary
information base is offered at the initial stage of tax
partnership. Information base requirements for the tax
partnership level assessment are extended. The article
provides the tax partnership level assessment
scorecard, which includes two blocks – quality
characteristics, and quantitative indicators. Method of
tax partnership level assessment scorecard is
developed, which allows estimating the reliable level
of tax partnerization. Quality characteristics include
similarity level of the taxation systems, certain taxes
similarity level and tax partnership productivity.
Quantitative indicators include the distance between
coordinates and variation indicators regarding tax
revenues and tax authorities’ examination. There is a
great potential for further development and expansion
of the scorecard. By the results of this scorecard it is
possible to offer a measure package directed to
increase tax revenue in the EEU countries and to
improve their tax authorities’ examination
The state of milk production of companies in Russia and the Krasnodar region is analyzed. Reserves of increase of economic efficiency of the investigated industry on the basis of intensification of production and technological processes are revealed. Determinants of the promising directions of improving the milk production and processing with the use of resource-saving technologies in milk processing enterprises and agricultural farms in the region are assessed. Results of evaluation of the effectiveness and risk of investment are provided to the organization of vertically integrated complex, which is oriented to industrial on-farm processing of milk and production of compound feed for dairy cattle, allows to increase profitability due to use of the balanced food supply and also development of new technologies. The model of definition of economic effect and the required investments for technological equipment of milk processing units, which function as a part of the structure of the industry, depending on production volumes of dairy products is offered. Feasibility of the organization of farm industrial milk processing on the example of agricultural organizations of the Krasnodar region in the conditions of a competition in the regional agricultural food market and significant disparity of the prices is proved. Improving the interrelationship between the chain of "production – processing – realization" allows producers to react to external competition quickly and to create and implement strategic decisions for the best use of available resources
Subsidizing part of the costs associated with the
implementation of individual activities of small and
medium-sized enterprises, it is part of the public
financial support to small and medium-sized
Russian market structures at the federal and regional
levels. Forms and conditions of subsidizing small
and medium-sized businesses are largely dependent
on the mechanism of formation and distribution of
subsidiary assets, operating in a particular region.
The article examines the key aspects of the
mechanism of subsidizing small and medium-sized
businesses in the economic system of the Krasnodar
Territory. It presents the entities involved in
accepting applications and granting subsidies,
describes the main types and characteristics of the
conditions for granting subsidies in that region. The
study found that most of the subsidies for small and
medium-sized businesses provide newly registered
firms in the initial stages of their work. The authors
conclude that in today's difficult economic
conditions, direct subsidies to small and mediumsized
businesses should act as the primary measure
of government financial support for entrepreneurs.
The article proposed measures aimed at improving
the existing mechanism of subsidizing small and
medium-sized businesses in the region, which
include the extension of the list of subsidies,
including on different branches, the simplification
of documentary about registration of applications
for subsidies, the establishment of information and
advisory centers for the provision of assistance to
entrepreneurs in the design documentation