DOI: 10.7256/2306-4234.2014.3.13731

Abstract: This article is devoted to the currently important questions of assessment of the efficiency, effectiveness and results of using budget funds. The article examines the objectives, methods of practically carrying out the performance audit the problems which may arise and the ways of solving them. The key objective is to identify any deviation for the adopted standards of lawfulness, effectiveness, efficiency and cost-effectiveness of management of the public resources in order to be able to promptly make any adjustments or require that the decision-makers admit their responsibility, compensate for any damage caused or take steps to prevent similar violations in the future. Implementing the effective public audit will serve as an obstacle to the outspread of bribery, raise the public awareness of the methods of combatting corruption. Performance audit will make it possible to prevent incidents of corruption. That is why, when developing the nation-wide anti-corruption strategy in the Russian Federation, it is of vital importance to introduce performance audit as widely as possible as a powerful tool for combatting corruption and bad management. Audit of the use of public funds, including the funds used towards the measures included in the National Anti-Corruption Plan, is currently regulated by the financial control standard SFK 104 “Performance Audit of the Use of Public Funds”. This standard  establishes the key rules and requirements which must be strictly complied with by the controlling authority when arranging and carrying out the performance audit of the use of public funds. The standard defines that the key purposes of the performance audit is to establish the efficiency of the use of public funds on the basis of checks and analysis of the results of the executive authorities, governmental authorities and institutions in achieving the objectives planned.

DOI: 10.7256/2306-4234.2014.3.13672

Abstract: Public-private partnership is a form of cooperation between the governmental authorities, local authorities and economic actors (business entities) aimed at achieving socially important results in the form of enabling the functioning of the most important sectors of public life (supplying products, constructing infrastructure and other facilities, performing other work and providing other services). The importance of the public-private partnership has become especially important in the situation when the government supports various forms of economic activities, development of competition and ensuring the competitiveness of Russian goods manufacturers. This article describes the possible directions of improvement of the currently effective laws and regulations on public-private partnership performance of which may activate this line of operation of public-law ad private-law subjects of economy. The methodological miss for this research is the combination of general scientific and special methods of research into the social and legal reality in the area under study: analysis, synthesis, systematization and generalization, formal logic methods. The article examines and analyses the most important aspects of the public-private partnership, purposes, objectives, directions of ensuring the high performance and efficiency of the development of this form of cooperation. During this research, on the basis of the analysis of the law application practice, the authors identified possible directions of improving the legal regulation of the institute of public-private partnership.

DOI: 10.7256/2306-4234.2014.3.13690

Abstract: This publication was prepared as part of scientific project No. 14-12-58003 supported by the Russian State Science Foundation. Today, the authorities of the agricultural economy sector actively participate in creating the environment for effective functioning of agriculture and sustainable development of rural territories, the agricultural sector has become a priority in the public policy, however, the policy-makers are employing the planning, forecasting and analysis methods which are from perfect. In recent years, both in Russia and in western countries, instrumental methods and mathematical tools are becoming widely used for solving the problems of scientific substantiation. In this work, the methods of monographic research and abstraction were used as well as the methods of economic and financial analysis, econometric analysis, mathematic modeling. The work summarizes the approaches to planning and evaluating the efficiency of budget allocation to the agricultural sector used in today’s practice and economic science, identifies their strengths and weaknesses, examines their suitability for use in practical operations, the current scientific approaches are complemented by figures of econometric evaluation of the efficiency of the state aid provided for the agriculture taking into account the natural and economic potential of manufacturers.

DOI: 10.7256/2306-4234.2014.3.13709

Abstract: This article is devoted to the analysis of the Italian tax system as compared with the tax system of the Russian Federation. The basis for getting an impression of  the Italian tax system is the structure of the tax income in Italy and not the legally fixed set of tax elements. The above makes it possible to evaluate the current Italian fiscal system from the point of view of its achievement of the key function of any system – making up of the state budget, and to look at the situation from the economic point of view. Takes in the Italian tax system are grouped  according to their economic meaning. The article compares the direct and indirect taxation. It calculates the tax burden for each tax and for the tax system as a whole. This analysis is given in comparison with the existing Russia tax system. As a results of this analysis, the author makes the conclusion of a smaller role of direct taxation of business in the Italian tax system as compared with the Russian one. At the same time, the general level of tax burden for all taxes combined is comparable. N Italy, the direct taxation burden mostly lies on physical persons (through income tax) while business is mostly taxed via indirect taxes (first of all, through the value added tax)/ as a result, these two taxes form two thirds of the Italian budget.

DOI: 10.7256/2306-4234.2014.3.13545

Abstract: The subject matter of this research is the issues related to the due identification of the payers of the water tax in case of underground water production. Currently, there ate terminological mismatches between the rules of tax law, water law and the subsurface law. The Russian Tax Code is based on the terminology of water law. At the same time, the water law does not regulate the basis and the procedure for the creation of the right to use the underground water bodies. The objective of this research is to suggest the ways to bridge the gaps in the existing tax law. In this research, the general scientific and private scientific research methods were used: dialectical, formal logic, formal legal, comparative legal methods. the article shows the taxation differentiation depending on the type of underground water (potable, technical, mineral, industrial etc.). On the basis of the interpretation of the rules of water law, mining law and tax law and practice of application thereof, it makes the conclusion concerning the existence of a legal gap in the tax law as relates to the taxation of production of potable and technical waters with water tax. It also substantiates the inconsistency of the legal position of tax authorities in relation to this matter. The author makes suggestions related to changes and additions to Chapter 26 of the Tax Code of the Russian Federation “Severance Tax”.