Электронный журнал Финансы и управление - №2 за 2014 г - Содержание, список статей. ISSN: 2409-7802 - Издательство NotaBene
Finance and Management
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Editorial board > Peer-review process > Policy of publication. Aims & Scope. > Article retraction > Ethics > Online First Pre-Publication > Copyright & Licensing Policy > Digital archiving policy > Open Access Policy > Article Processing Charge > Article Identification Policy > Plagiarism check policy
Journals in science databases
About the Journal

MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 02/2014
Contents of Issue № 02/2014
Question at hand
Pavlinova O.V. - Pollution Charges: Applicable Legal Regulation and Problematic Aspects pp. 1-27


Abstract: Because the social structure of today’s human society, the nature of the institutional relations, actions of people related to using natural resources and their attitude to the environment do not comply with the laws of natural evolution, regulating human business and production activities is now becoming especially important so that we can prevent random and unreasonable use of natural resources. This problem can be solved in 2 ways: legal and economic. One of the leading combined economic and legal method of regulation is charging for adverse impact on the environment (pollution charges). This work uses systematic approach to analyze the currently effective legal regulation of pollution charges and identifies the problematic aspects. The article identifies the administration drawbacks of pollution charges and suggests ways to improve them in the current situation. It makes conclusions concerning the quality of the environmental policy maintained in Russia and administration of the pollution charges. It also suggests changes to the existing laws and regulation. Currently, we can observe annual increase of amounts spent on prevention of all the pollution types. However, despite such annual costs aimed at prevention of environmental damage, the scope of atmospheric, water and soil pollution has not reduced to any significant extent.
Budgeting process
Lapina M.A., Karpukhin D.V. - Legal Procedural Aspects of Applying Fiscal Coercion Measures pp. 28-45


Abstract: One of the currently important problems of legal regulation of the financial sector is application of special fiscal measures of coercion by the state for the fiscal offences committed. The law enforcement authorities face numerous questions related to the procedures of applying the above measures. The authors of this article turn to the analysis of this problem and suggest their own way of solving it. The subject matter of this article is the comprehensive analysis of the laws and regulations published by the Ministry of Finance of the Russian Federation which regulate and explain the procedure of imposing special fiscal coercion measures. The principal research method is the systematic analysis based on the consideration of the rules of the procedural law in connection with the rules of substantive law including the special fiscal coercion measures. The authors make the conclusion that the procedure of applying the fiscal coercion measures must be harmonized. This will ensure the clarity and preciseness of wording of procedural directions related to the support of the procedure of application of the fiscal coercion measures, bridge the legal gaps appearing due to the absence of the detailed regulation of the process of application of fiscal coercion measures.
Налоги и налогообложение
Akopdzhanova M. - On Introduction of Institute of Tax Monitoring into Russian Laws pp. 46-52


Abstract: During the whole period of while the post-soviet taxation system has existed in the Russian Federation (which results in significant tax income from the business operations of commercial business entities), the question of preliminary analysis by business entities of tax risks has become especially important. The taxpayer seeks to determine the tax base as precisely as possible, especially if it is anticipating carrying out complex transactions, purchase of assets or reorganization of business. In order to provide information help and support for the taxpayers in relation to the correct calculation and timely payment of taxes into the budget of the Russian Federation, the institute of tax monitoring has been introduced on the legislative level. The methodological basis of this research is the combination of general scientific and specific methods of research into the objective social and legal reality in the area under study: methods of analysis, synthesis, systematization and generalization, formal logic. The article examines and analysis the most important aspects of application of the legislative rules of the Russian Federation related to tax monitoring. During the research process, based on the analysis of law, the conditions for entering into the tax monitoring agreement and the positive role and function of such agreement in the operation of a business entity were defined. The conclusions made in this article may be useful for law enforcement authorities, undergraduate and graduate students, and for all those interested in jurisprudence, tax consultancy and tax administration.
Legal regulation of taxation
Lapina M.A., Baiteryakov R.E. - Administrative Jurisdiction of Tax Authorities over Major Taxpayers pp. 53-66


Abstract: One of the important problems of today’s condition of the Russian administrative and taxation laws is the significant difference of procedural rules according to which administrative and jurisdictional proceedings are conducted with respect to taxes and charges. This article, using the example of the administrative and jurisdictional activities of the regional departments of the Russian Federal Tax Service related to holding major taxpayers liable, offers suggestions aimed at improving the efficiency of tax authorities’ activities. The subject matters of this article is the comprehensive analysis of laws and regulations governing the taxation of major taxpayers and the procedural mechanism of imposing legal sanctions for tax-related offences. The principal research method is the systematic analysis based on the consideration of the procedural rules of the administrative and tax law in connection with the rules of substantive law containing legal sanctions for the offences related to taxes and charges. The government, while acknowledging the employer’s and the employee’s right to define the terms and conditions of their relationship, includes in the rules of existing laws (the Russian Code of Administrative Offences) a separate type of administrative responsibility of the officer (employee) for the offence committed. Taking into consideration the obvious inefficiency of the procedure of holding officers of entities administratively liable, authors propose to make changes to the rules and regulations governing the legal relationship connected with holding persons legally responsible as required by the Russian Code of Administrative Offences and the Tax Code.
Financial control and audit
Samygin D.Y. - Review of Monograph “Audit Method: Procedures, Advice, Recommendations” edited by N. G. Baryshnikov (M.: INFRA-M, 2015) pp. 67-70


Abstract: In the situation of modernization and development of the economy of various entities, we need new audit and the auditor’s report which could  help to build trust for the audited entity and create an advantage for it as compared with the entity which was not audited. Such auditor’s report must not only contain the opinion of the condition of financial statements, but also the information about the condition of the entity and the recommendations related to the improvement of the efficiency of its operations, advice on correction of various errors and practical consultations on improvement and modernization of the accounting procedures used by such entity. The work offers a review of the monograph written by a group of authors and devoted to the modern issues of audit. It discusses the preliminary procedures which precede the audit as such, the analytical procedures used by auditors, the procedure for obtaining audit evidence, final procedures of audit, and recommendations. In this work, the author used the method of monographic research, economic, mathematical and statistical methods, comprehensive economic, financial and management analysis, accounting information generalization methods, abstract logic. This review expresses the key substantive aspects of the scientific research presented to the reader as well as the direction of the authors’ research and the scientific problems announced for examination. This monograph is made especially valuable by the advice on correction of accounting errors, recommendations on improvement of the efficiency of operations, and possible adjustments and directions of improvement of accounting in the entity.
Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.