DOI: 10.7256/2306-4234.2014.1.8398

Abstract: Tax crime is one of the main threats to economic security in Russia. Insufficient tax revenues make it difficult for a state institution to perform the socially important functions these revenues are supposed to be used for. Therefore at the present stage of the development of the Russian state, efficient prevention of tax crime is becominng especially important. For this purpose, an important prerequisite for efficient tax pevention is the determination and elimination of the main social and political determinants of tax crime. This is the topic the present research article is devoted to. 

DOI: 10.7256/2306-4234.2014.1.13489

Abstract: The article is devoted to studying 'public finances' as the particular element of the financial sphere that is directly related to the financial support of a state institution and municipal units and involves the deveopment of financial and other jural relations. Based on the example of public finances and associated social relations, it is possible to illustrate the issues regarding the content and admissible limits of administrative regulation of the financial sphere and the balance between financial and other forms of legal regulation in this sphere. By classifying and analyzing the legislation and scientific doctrines of financial law and administrative law, the author of the present article defines the nature, content and limits of the financial and administrative regulation of social relations in the sphere of finances including the financial support of a state institution. The author also proves the regulatory nature of some categories of financial law (financial activity of a state institution, budgetary mechanism of the government, budgetary process and financial control) and that it is admissible and useful to interpret financial jural relations as managerial and therefore legally binding and contractual. Taking into account modern tendencies in financial and administrative regulation, the author analyzes essential differences between financial and administrative relations as well as examples of the latter in the financial sphere and offers criteria for differentiating these legal relations. 

DOI: 10.7256/2306-4234.2014.1.11500

Abstract: The article is devoted to the mechanism of allocation of excise taxes in the process of generating revenues of different budgets in the Russian Federation, influence of excise tax allocation on indicators of budget revenues as well as efficiency and conformity of excise tax allocation to modern enomic conditions in the Russian Federation. The purpose of the research is to create theoretical and methodological grounds for solving problems related to generation of regional revenues in Russia by applying an efficient model of excise tax allocation between budgets of different levels according to different groups of excise goods for the period of 2004 - 2013. All kinds of techniques, methods and instruments of economic research have been applied in the course of the present research including: methos of observation, comparison, generalization, deduction and induction, absolute and relative values, analysis and synthesis, graphics and tables, economic statistical modelling. The author of the article offers her own model of rational excise tax revenues between budgets of different levels taking into account the factors allowign to regulate consumption of excise goods. The author also views examples of changing standards of excise allocation between different groups throughout 2004 - 2013 and describes their influence on regional budget revenues (the case study of the Republic of North Ossetia - Alania). 

DOI: 10.7256/2306-4234.2014.1.13362

Abstract: Efficient development and economic growth of agricultural sectors in developed countries are a result of the implementation of hightech research projects. The USA and EU countries pay much attention to their innovation-based development of agriculture and provide significant state support thereto. Russia is busy solving social and economic problems of their agricultural sphere and therefore the aforesaid issues are rarely mentioned in legal and regulatory acts despite a declared priority of the agricultural sector. As a consequence, the questions of profitability and necessity of investments into modernization of the agricultural sector are becoming important like never before. The authors of the present article have applied the monographic research, analysis of the structure and dynamics, expert evaluation method, survey, economic analysis, statistical and econometric analysis. They have also performed the analysis of the modern methods of budgetary subsidy support of the agricultural sector taking into account the effective rules of the world trade as established by the World Trade Organization. The authors analyze the issues arisign when the public funds are refocused on the aforesaid methods of supporting the agricultural sector from the point of view of efficiency of these methods and prove the importance and the need for budgetary support of biotechnological production projects.