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Finance and Management
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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 01/2013
Contents of Issue № 01/2013
On the history of financial law
Nikitkova U.O. - The past and present of Land Value Taxation in Russia pp. 1-16

DOI:
10.7256/2306-4234.2013.1.548

Abstract: Currently, land value tax is one of the primary sources of income for local budgets. As far as the full amount of municipal income is concerned, however, this tax plays a comparatively small role.The unused revenue potential and numerous unsolved issues in land taxation have historical roots. During the entire development process of Russian tax system, land value tax was often left underappreciated.This article deals with the development of Russian land value tax system, analyzes current challenges of land taxation, and presents ways of overcoming them, aiming to clarifying the land tax base, increasing local budget income, resulting in increase of self-sufficiency and raising the efficiency of social and economic development municipalities.
Legal regulation of taxation
Kinsburskaya V.A. - Liability of a Taxpayer for Non-Submission of a Tax Return: Disputes of Enforcement Practice pp. 17-48

DOI:
10.7256/2306-4234.2013.1.558

Abstract: In the article the enforcement practice of liability of taxpayers in accordance with the item 1 of the clause 119 and with the clause 119.1 of the Tax Code of Russian Federation is considered. The author analyzes the questions whether liability in accordance with the item 1 of the clause 119 of the Tax Code of Russian Federation is justified in the case of submission of an antiquated form of a tax return, or if a tax return contains technical errors, or if normative rules of filling in tax returns are violated; and whether liability for missing of a tax return submission term is justified in the case of mailing a tax return without enclosure inventory; points out the rules for calculating the amount of the fine in accordance with the item 1 of the clause 119 of the Tax Code of Russian Federation; defines what circumstances attenuate a liability for non-submission of a tax return; etc. Also the author analyzes the reasons of liability in accordance with the clause 119.1 of the Tax Code of Russian Federation for failure to follow the procedure of a tax return submission electronically.
Financial management
Musaeva K. . - Problems of and possibilities for further development of taxation federalism in light of the conditions of modernization of the Russian economy pp. 49-63

DOI:
10.7256/2306-4234.2013.1.476

Abstract: Despite the reforms of the past few years, the taxation federalism model which has developed in the Russian Federation does not correspond sufficiently with the principles of practicable federalism and needs further modernization. The article provides an elaboration of theoretical positions and develops practical recommendations in relation to the creation of an effective model of taxation federalism in the Russian Federation. An exploration of some controversial questions of definitions in relation to taxation federalism leads to a clarification of its economic soundness and helps to determine possibilities for further development. The article concludes with a set of academic-cum-practical recommendations directed towards increasing the efficiency of the existing model of taxation federalism, which will lead to an increase in Russia's potential tax revenue subject to the conditions of the modernisation of Russia and its regions.
Finances of commercial and non-commercial organizations
Chkhutiashvili L.V. - Prospects for the development of a tax system for small business under market conditions pp. 64-99

DOI:
10.7256/2306-4234.2013.1.528

Abstract: This article considers questions of taxation in relation to small businesses under market conditions. It uncovers inherent problems and establishes fundamental ways to improve the current legislation of the Russian Federation. Under market conditions, taxation is one of the most important economic regulators, acting as the basis for the financial credit mechanism which regulates the economy. The effective functioning of the economy as a whole depends on a well-devised system of taxation of small businesses.
Foreign exchange market, currency and banking
Moldovanov M.M. - Foreign practice of using the analysis of bank deposit contract as means of addressing the world financial and economic crisis pp. 100-120

DOI:
10.7256/2306-4234.2013.1.569

Abstract: This article explores various banking systems, as well as defining traits of bank deposit contract legal regulation in the USA, Great Britain, France, Switzerland, Norway, Venezuela and other countries. The author also examines the specifics of financial and credit systems of Islamic countries. The author defines the legal nature of banks in Western countries and explores foreign practices in securing returns of bank deposits. The author also analyzes legal norms which regulate legal relationships regarding bank deposit contracts in foreign countries. In closing, the author offers several lawmaking suggestions based on successfully implemented foreign banking law that, according to the author, are capable of contributing to overcoming of the world economy crisis within Russian Federation.
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