DOI: 10.25136/2409-8647.2018.3.27061

Abstract: This article explores the concept of inclusive growth and regional development of the Russian Federation, as well as their key performance criteria. The object of this research is the inclusive growth and regional development of the Russian Federation. The subject is the key national performance criteria of inclusive development. The authors carefully examine the concept of inclusive development as the new economic model aimed at creation of the balanced socioeconomic system, with consideration of social equality, environmental factors and natural resources. Special attention is given to the methodology of assessment of inclusive development proposed by the experts of the World Economic Forum in 2017, the tailored version of which is applied in study of the Russian regions. The article conducts an assessment of the inclusive growth index of the Russian regions based on the comparative analysis of the national key performance criteria of inclusive development. The authors calculate the composite index of inclusive development of the Russian regions. The scientific novelty lies in advancement of the theory of regional economy based on the expansion of theoretical-methodological approaches to assessment of inclusive growth and development of the Russian regions. Practical importance lies in calculation of the inclusive development index, which can be applied in the process of elaboration and implementation of the federal and regional programs, as well as development strategies of the Russian regions.

DOI: 10.7256/2454-065X.2016.4.18291

Abstract: The subject of the research is the analysis of the conditions of application of a new mechanism of tax control, monitoring of the tax, to contemporary tax relations . The object of the research is the relationship between public authorities and taxpayers in the process of implementing monitoring measures within the framework of the current tax system in Russia. It is known that one of the main functions of taxes as an economic category is the control function. This function is being implemented through various forms of tax control such as state tax accounting, in-house and on site audits and other forms and types of control, authority to conduct which is fixed in position on the Federal Tax Service of the Russian Federation. Since the beginning of this year in the sphere of practical application to the previously existing forms of tax control, introduced alternative form - tax monitoring.The author examines in detail the cost-effectiveness of existing forms of tax control, the impact on taxpayers, as well as aspects of the readiness for dialogue tax authorities and taxpayers in terms of voluntary open interaction to pay taxes instead of the non-use of repressive measures.Special attention is given to consideration of closing conditions to conduct monitoring of the tax agreements, prospects for its implementation and the extent of the possible effects on the existing tax legal system in the country.The methodological basis of the research is the dialectic method of knowledge, systems approach to the analysis of the considered facts and the phenomena. The research is based on application of methods of the structural functional and statistical analysis. The specified methods are used in various combinations. It promoted ensuring reliability of the drawing conclusions.Scientific novelty of the article consists in need of consideration of questions of practical use of rather new tools for control practice of tax authorities of Russia – tax monitoring. The analysis of its provisions will allow coming to consideration of a question of change of a paradigm of tax legal relationship from "vertical" model to formation confidential and partnership between government bodies and taxpayers. Besides, result of tax monitoring is expected to increase the efficiency of administration of taxes and fees through labor and financial resources reduction.