DOI: 10.7256/2453-8809.2018.3.27141

Abstract: The research subject is the problem of involving the youth into the restoration of the agricultural sector of the Russian Federation. The research object is the development of farming as a sector. Special attention is given to differentiating the youth problems in agriculture into the problems of employees and the problems of farmers-entrepreneurs. The authors emphasize the difficulties faced by small farmers. The authors consider the measures of direct and indirect government support in the area of farming and rural areas development in general. The authors study the works of foreign and Russian scientists, analyze statistical data provided by the Federal State Statistics Service and the Ministry of agriculture. The authors conclude about the necessity to consider and solve the problem of involving the youth into the agricultural sector using the two-way approach. At the current stage, it would be appropriate to use foreign experience and, along with solving the problems of the agricultural sector in general, train more targeted programmes of support for employees and self-employed farmers separately.

DOI: 10.7256/2454-065X.2016.8.19873

Abstract: The subject of the research is income tax revenues in the regional budget of the Russian Federation. The authors of the article analyze the possibility of using factor models for predicting tax revenues. The purpose of the research is to connect socio-economic indicators of regions with the volume of receipts of the income tax. To achieve the aforesaid target, it is necessary to allocate the factors defining receipts of income tax in the regional budget and to establish their mathematical dependence with the income tax. In order to achieve the reserach goals, the authors have chosen significant factors, and have constructed one-factor and two-factor mathematical models of receipt of income tax depending on qualititaive elements of the tax. The Nizhny Novgorod Region is chosen as the case study. Based on the analysis of data from the Federal Tax Service of the Russian Federation and Federal State Statistics Service of the Russian Federation the authors have created regression models. As a result of the research the authors have developed one-factor models to demonstrate the relation between the target indicator (the amount of the income tax received by the regional budget) and sign factors. They have also outlined two significant sign factors to be used in the two-factor model that would reflect the influence of indicators of the amount of tax payments on regional tax revenues (in the Nizhny Novgorod Region). To prove the significance and validity of the models the authors have used mathematical and statistical methods. All the models have been recognized as significant based on the research results. The authors of the present research have established the mathematical relationship (in the form of regression models) between income tax revenues and their determinant factors.