Электронный журнал Финансы и управление - №3 за 2015 год - Содержание, список статей - ISSN: 2409-7802 - Издательство NotaBene
Finance and Management
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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 03/2015
Contents of Issue № 03/2015
Question at hand
Ponkin I.V. - Uncertainties in public management pp. 1-10


Abstract: The article analyzes the sources and the essence of uncertainties in public management. Uncertainties are an inseparable part of the process of making decisions in public management. They are an inevitable factor in projecting, making and realization of such decisions in many situations in public management. The author adheres to such scientific methods as the method of systematic analysis, comparative legal method, the method of synthesis, the method of abduction. With the use of these methods, the author reveals fundamental features and the essence of uncertainties in public management and the sources of such uncertainties. The author suggests his own definition of “uncertainty” and describes the concept of “uncertainty in public management”. He also gives a review of today’s discussions on this subject and the major possible approaches to coping with uncertainties in public management.
Financial planning and forecasting
Barkovskii S.S., Vorob'ev A.A. - The technology of planning of resources' provision of federal purpose-oriented programs pp. 11-24


Abstract: The subject analyzed in this article is the problem of panning of distribution of budgetary and off-budgetary resources allocated on realization of federal purpose-oriented programs, intensification or expansion of which brings forward an increasing need for development of methodological support that would enable rational distribution of budgetary and off-budgetary means of a federal purpose-oriented program with a longtime term of realization. In his analysis, the author takes into account certain peculiarities of realization of accounting the multiple-stage character of financing federal purpose-oriented programs, peculiarities of accounting two sources of their funding, as well as peculiarities of accounting the distribution of the allocated budgetary and off-budgetary resources. The methods used by the author are mathematic modeling, financial and economic forecasting, optimal managing, mathematic programming, dynamic programming and planning of experiment. The main results of the analysis consist in substantiation and working out of a technology of rational planning of distribution of budget and off-budget resources for realization of complicated federal purpose-oriented programs, which enables timely complication of them and achieving high practical effectiveness with a priori scheduled resource and time limitations. 
Tax law
Knyazheva O.V. - Contemporary tax policy in Russia and possible trends of its development in 2015 – 2016 pp. 25-40


Abstract: The article views Russia’s tax policy in the country’s today’s instable situation in the world’s policy and economy. The author concentrates on Russia’s tax policy in the current year, 2015, and analyzes the major trends in the country’s tax policy within the previous few years. Especial attention is attached to an analysis of possible trends in Russia’s tax policy in 2015 – 2016. The author also tries to estimate “the tax maneuver” within the framework of Russia’s budget for 2015 – 2017. The author analyzes the main macroeconomic parameters that were assumed as the basis while drafting Russia’s federal budget for 2015 and for the planning period of 2016 – 2017. The scientific novelty and the actuality of the article is in viewing and analyzing the main articles of Russia’s budget for the current year, 2015, as well as in analyzing the would-be actions planned for 2015 – 2017. The author suggests an estimation of “the tax maneuver”, analyzes the consequences of its implementation, and makes a conclusion about the continuation of Russia’s tax policy at present.
Customs activity
Balynin I.V. - Trade between Russia and Kazakhstan: an evaluation of the current level and forecasts for the future pp. 41-58


Abstract: The subject analyzed in the article is economic cooperation between Russia and Kazakhstan, from the point of view of export and import, in 2004 – 2013. The author attaches especial attention to cooperation between Russia and Kazakhstan within the framework of the Eurasian Economic Union (an alliance for economic cooperation between Russia, Belarus, Kazakhstan and Armenia), a treaty about the creation of which was signed in May of 2014 in Kazakhstan’s capital Astana. In his analysis, the author uses both general economic methods (analysis, synthesis, calculation) and special (economical-mathematical and statistical) methods. The scientific novelty of the article lies in the results achieved from a detailed analysis of mutual trade between Russia and Kazakhstan within a long period of time – from 2004 to 2013. The author also estimates the prospects of the two countries’ social and economic cooperation within the framework of the Eurasian Economic Union.
Налоги и налогообложение
Chesnokova L.A., Yashina N.I. - Problems and directions of perfecting the tax position of banks pp. 59-68


Abstract: The banking sector plays an important role in relations between tax agencies and tax payers – the role of a tax agent and a tax intermediary. According to the data of Russian statistic agencies, within the last 5 years, the country’s population’s tax competence increased from 2 to 3 times, depending on the region. More and more individual tax payers are starting to use their right for a tax rebate while paying personal income taxes into the budget. In this process, a bank plays the role of an “intermediary” between an individual and a tax agency, because direct transference of cash between them is not allowed. In such a situation, it is important for the bank to take into account the task risks that accompany the process of performing such a role. The scientific methods used by the author are analysis and evaluation of Russia’s current tax legislation and banking and tax statistic data. The main conclusions of the author are linked with his proposals of perfecting the legal status of banks in legal relations that have to do with taxes. Tax laws should take into account certain peculiarities of functioning of the banking sector, in particular, in their participation at the stock market, the ratability of credit operations with goods and services tax and the specificity of a bank’s intermediary activity as a participant of tax relations.
Yakimkina N.I., Kalanova N.A. - Prospects of development of the local taxation system in Mordovia pp. 69-81


Abstract: In this article, the author makes an attempt to outline the prospects of the development of the local taxation system in Mordovia (an autonomous republic within Russia). The subject of the analysis is local taxation as an integral sequence of dues and payments in Mordovia. The article views the problems of today’s system of local taxation and analyzes the prospects of development of local taxes in Russia and, particularly, in the Mordovian republic. The methodology used in the article is Russia’s Tax Code, as well as scientific publications and articles devoted to problems of local taxation in Russia in whole and the Republic of Mordovia in particular. The main conclusion of this article is a need for perfection of the local tax system. Working out and implementation of a personal property tax according to the cadastral value may be considered a positive trend in the development of the local tax system. Inventory value of real estate items that was used before is an outdated method that used to be applied as early as 30 or 40 years ago. This method does not correspond with market economy and does not reflect the real current situation. Tax payers will start to pay taxes according to new rules from 2016, in accordance with the outcomes of 2015. In regions where the authorities will make a decision to transfer to the new calculation of taxes, tax offices will orient on the cadastral value.
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