Электронный журнал Финансы и управление - №1 за 2015 г. - Содержание - список статей. ISSN: 2409-7802 - Издательство NotaBene
Finance and Management
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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 01/2015
Contents of Issue № 01/2015
Financial management
Novichkova O.V. - Modern Approaches to the Management of the Company's Receivables pp. 1-10


Abstract: Abstract. The volume of receivables is the most important factor determining the financial health of the organization. They represent an important part of the assets of business entities. Moreover, receivables are an integrated part of the Russian balance sheet of any enterprise due to the current balance sheet structure. The growth of receivables deteriorates the financial situation of enterprises and sometimes leads to bankruptcy. The subject of the work is the management of receivables. The purpose of the study is to identify peculiarities of shaping the monetary policy and to develop recommendations for improving the management of receivables at the investigated enterprise. The study uses the following techniques: monographic research, analysis of the structure and dynamics, expert assessments, survey, economic analysis, statistical and econometric analysis, mathematical method. The study determines the financial stability at the enterprise versus its settlement discipline. Taking into consideration the identified peculiarities, the study suggests applying an approach which implies the evaluation of customer credit limit on the basis of its credit rating. The described approach would provide a comprehensive assessment of the counterparty creditworthiness and reduce the volume of unpaid receivables.
Kuznetsova T.V. - Features of Debt Management at the Levels of Country and Enterprise pp. 1-10


Abstract: The object of the present research is the accounts payable and receivable, the subject of the research is the features of debt management at the country and microeconomic levels.Particular attention is paid to the possibility of using modern debt management techniques debt at the macroeconomic level and in the practice of individual organizations. In her article Kuznetsova provides the results of the analysis of debt management at CJSС "Laytkom Service" for 2012 - 2013 years and the mechanisms of management of accounts receivable and accounts payable. The author also describes the procedure that is used for accounting debt repayment operations at "Laytkom Service".  In the course of her research Kuznetsova has used the methods of literature review, analysis and synthesis, tabular procedure and the method of comparison. The study found that in the practice of public debt management it is recommended to use the principles of the single debt policy, transparency and consistency, risk minimization, unconditionality, urgency, economic efficiency, legitimacy and accountability фтв disclosure. Based on this provision, the author develops recommendatinos on effective management of accounts receivable and accounts payable at CJSC "Laytkom service." In conclusion, the author notes that it would preserve the solvency and financial stability of the organization and promote social and economic development of the Russian state.
Government and municipal revenue
Shemyakina M.S. - Tax revenues as an element of the Tax Capacity Architectonic pp. 11-19


Abstract: Abstract. The article considers tax revenues as an element of the tax capacity architectonic. The author proposes a 3-way approach to the category of "tax revenues": economic, financial and legal. The work sets out classification criteria for the investigated category as follows: form of appearance: explicit or implicit; type of budget receipts: credited or shortfall receipts; business entity’s territorial level: State, Federal District, region, municipalities; budget level: federal budget, regional  budget, regional consolidated budget, local budget. The paper applies general research methods such as analysis, synthesis, induction, deduction, abstraction, formalization, and hierarchical classification method. Special contribution of the author in the area of the tax potential architectonic consists in the fact that the research lays grounds for the category "tax revenues", defines the criteria of its classification as well as establishes conditions enabling the transformation of the tax revenues into tax potential. The material presented in the study could open up new prospects for further research. It will be  of interest to those who deal with tax administration
Бюджет и бюджетное право
Zemlyanskaya N.I. - The Budget as a Monetary Fund: Financial and Legal aspects pp. 20-33


Abstract: Abstract. Financing of public interests is performed through spendings from monetary funds of the state, municipalities, public corporations, businesses and other organizations carrying out public functions. The most significant social and economic needs of the society can be covered only by the government. It has adequate financial resources accumulated in the centralized and decentralized monetary funds. A special role in funding is played by the state and local budgets of public legal entities. The method of research is an analysis of the opinions of scientists about the concept and essence of the budget being a major monetary fund of the state. The author comes to the following conclusion: the budget of public legal entity is a monetary fund detached from other property of the state or municipal institution, owned and available at the disposal of the relevant public legal entity; the fund is generated and used in the manner prescribed by the Russian legislation and intended for financial support of the most significant public interests.
Налоги и налогообложение
Galuzo V.N. - Value Added Tax in the System of Customs Payments in the Russian Federation pp. 34-43


Abstract: Abstract. The article substantiates the need to delimitate the customs legislation and tax legislation. The subject of the study is related to the regularities associated with customs payments. The author notes that customs payments represent the totality of customs duties and customs fees. The list of customs payments should be specified in the customs legislation, namely in the Customs Code of the Customs Union and the Federal Law of 19 November 2010, and the list of taxes should be included in the tax law (the RF Tax Code). The methods applied by the author in the course of investigation - comparative legal method, analysis and synthesis – make it possible to formulate the following conclusions. Customs law and tax law are independent branches of the legislation; they include a set of normative legal acts with a different legal force; they are designed to regulate customs and tax relations (customs legislation and tax laws, respectively). Customs payments shall be governed by the provisions of customs legislation. The VAT should be excluded from the list of customs payments.
Taxation of natural persons
Akopdzhanova M. - Combating Crimes in the Field of Taxation of Individuals' Property: Recent Amendments to the Law pp. 44-52


Abstract: Abstract. The tax security is an essential element ensuring the effectiveness of any economic system. At present, Russia and many foreign countries have signed numerous international agreements to jointly cope with tax crime. The national Russian legislation in countering tax evasion is constantly evolving and improving. The legal norm of tax and criminal laws is intended to combat property tax avoidance. The article examines some features of recent legislative developments in the tax field. In particular, it analyzes some aspects of occurrence and execution of the tax obligations regarding individuals’ property tax. Due to the of the blanket nature of norm disposition in the criminal law on the protection of Russian tax law, the content of this norm is improving in line with the development of tax legislation towards establishing rules protected by the criminal law in order to ensure a proper payment of the individuals’ property tax. The article reviews recent developments in the field. The methodological basis of the study includes a set of scientific and special methods of understanding the objective social and legal reality in the investigated area: analysis, synthesis, systematization and generalization, formal-logical method. The article examines the characteristics of the "blanket" disposition of the norm of Russian criminal legislation on liability for tax crimes, namely for individuals’ property tax evasion. The study points to some indicators underpinning this type of crime. The investigation into existing criminal and tax laws as well as enforcement practice leads to the conclusion that there is a need to further improve some rules governing the process of protection of individuals’ property tax by the criminal law. In conclusion, the author suggests areas in which counteraction to the tax crime should be strengthened.
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