Электронный журнал Финансы и управление - №4 за 2015 год - Содержание - список статей - ISSN: 2409-7802 - Издательство NotaBene
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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 04/2015
Contents of Issue № 04/2015
Question at hand
Idrisova L.R. - A new look at the concept of offshore pp. 1-17

DOI:
10.7256/2409-7802.2015.4.15726

Abstract: The research subject of this article are the concepts of offshore companies and offshore companies, gives a brief historical excursion into the history of the development of offshore companies as an economic phenomenon. According to the author, the concept of offshore historically created to conceal information about the incomes of the companies go into oblivion, but to understand and predict phenomena in the whole of its development worthy of attention. The financial crisis of 2014 - 2015, sets the vector ceased to exist offshore in their usual sense. Were applied scientific (comparison, analysis, synthesis, abstraction, generalization) and specific scientific methods (formal dogmatic, comparative legal studies, etc.). It is concluded that the offshore has gained a special position in the world economy, becoming a critical element of global business strategies, thereby promoting a variety of cross-border financial flows and the acceleration of the turnover of financial assets. The author reveals the criteria, by which corporations choose offshore companies with optimal conditions.
Utkin V.V. - On standardization in the Russian Federation: problems of efficiency of administrative-legal management pp. 18-37

DOI:
10.7256/2409-7802.2015.4.15730

Abstract: The subjects of research are problems of efficiency of the administrative and legal management. The implementation of the Concept of development of national standardization system is possible only with the condition of optimization of public administration. In order to improve administrative-legal regulation in the sphere of standardization in the context of economic integration at the legislative level it is necessary to establish the legal framework for standardization, content needs to be mandatory for Federal, regional authorities, local government, legal entities and individuals, the self-regulatory organizations, business enterprises and organizations irrespective of form of ownership. Were applied scientific (comparison, analysis, synthesis, abstraction, generalization) and specific scientific methods (formal dogmatic, comparative legal studies, etc.). It is concluded that the introduction of the measures proposed by the author of the perfection of administrative-legal regulation will allow to increase the efficiency of state management in the sphere of standardization in the context of economic integration and globalization, will contribute to the formation of the innovative potential and competitiveness of the Russian economy.
Financial planning and forecasting
Pogorelova T. - Financial Sustainability of Economic Entities and Implications for Tax Planning pp. 38-82

DOI:
10.7256/2409-7802.2015.4.15255

Abstract: The necessity of using the concept of financial sustainability as a summary indicator that describes the financial condition of an entity as a whole, determines the importance of rational administration. To maintain successful management of the financial sustainability of organizations, it is necessary to develop an approach to the definition of this concept and in accordance with this definition, create estimation methods and methods for managing financial sustainability. The subject of the research is the financial sustainability of organizations and implications for tax planning. The author discusses the concept of financial sustainability, methods for evaluating financial sustainability and financial analysis in the form of a numerical example. To achieve this goal the author has used the following research methods: systems analysis, sample survey, classification, methods of comparison, induction and deduction, analysis and synthesis, logical and systematic approaches, modeling and observation. In her research Pogorelova has developed the term base by clarifying the concept of "financial sustainability" and discovered the relationship between tax planning and financial sustainability of economic entities. The author has also developed the technique for assessing the financial sustainability of the organization, which does not require unnecessary material costs and allows to use  Excel or Open Office to assess the financial indicators and their dynamics. 
Finances of the entrepreneurs
Ginzburg M., Mitin D. - The issue of assessing the impact of political risks on financial and economic activities of small and medium enterprises (SME) pp. 83-109

DOI:
10.7256/2409-7802.2015.4.15460

Abstract: This research is dedicated to study of small and medium business representatives attitude towards the issue of taking into account political risks in their financial and economic activities. The authors formulated and tested the hypothesis, that entrepreneurs in different regions of Russia are indifferent towards political risks, as they continue to operate in conditions of political and economic risks, not trying to minimize them. At the same time, the entrepreneurs, who were questioned, connect the change of economic status of small and medium business in the country with external and internal political situation in Russia to a small degree.The authors chose analytical method as this particular research method, as well as a method of individual interviews with the owners and managing employees of small and medium enterprises. In the course of these interviews, the interview subjects were asked about their attitude towards the degree of security of small and medium enterprises in Russia, investments and savings effectiveness, small and medium entrepreneurship State support, political risks magnitude, as well as the changes, that took place since the beginning of this research.The authors received the following results: representatives of small and medium enterprises in Russian regions do not consider political risks sufficient enough for them to be taken into account in their financial and economic activities.Representatives of small and medium businesses are inclined to take risks, they are also patriotic, although some of them do not support the political course, taken by the leaders of the country. They are quite conservative, connected to the place of their residence, they plan to continue to be involved with their current businesses in the region, despite the high level of economic and political risks and corruption. At the same time the representatives of small and medium sized businesses of Russian regions connect the change in economic situation in the country with the current political situation only to a small degree.
Court rulings
Galeev R.R. - The invalidity of major transactions and transactions in which there is interest exists pp. 110-121

DOI:
10.7256/2409-7802.2015.4.15715

Abstract: The subject of research is the invalidity of major transactions and transactions in which the interest exists. Related-party transactions may be declared invalid if they are committed with violation of article 83 of the Federal law "On joint stock companies". The Russian constitutional Court and the Supreme Court of the Russian Federation in order to promote uniformity of law-application of the norms of the civil legislation on the recognition of major transactions invalid emanate primarily from the protection of civil rights and legitimate interests of participants of economic societies. Were applied scientific (comparison, analysis, synthesis, abstraction, generalization) and specific scientific methods (formal dogmatic, comparative legal studies, etc.). During the study the author comes to the conclusion that in connection with the innovations of the civil legislation of joint stock companies on major transactions will substantially change the legal practices, including the recognition of transactions negative enforcement and transactions in which the interest exists.
Budget
Fedorova O.S. - Single Budget Account: Concept and Essence pp. 122-129

DOI:
10.7256/2409-7802.2015.4.15452

Abstract: The object of the research is a single budget account. The subject of the research includes theoretical and methodological aspects of the single budget account. The author examines the methodological principles of the single treasury account as well as opportunities of the Federal Treasury in a single treasury account during the transition to a new information technology (related to the arrangement of the centralized operational control over the time and transfer of funds to recipients, prompt preparation of all reported data for the execution of the expenditure part of the federal budget in the territory of the Russian Federation, etc.). Particular attention is paid to existing approaches to the contents of the technologies of the single treasure account. In her research the author has applied the following methodological approaches: general scientific (systems and materialistic) methodologies and scientific research methods (analysis, synthesis and system comparison). The main conclusion of the research is related to the creation of actual preconditions for effective management of the single treasure account and benefits associated with the introduction of the single treasury account in conjunction with the activities of preliminary and current control over the targeted use of funds. The novelty of the research is caused by the fact that the author has studied the poorly studied question about the nature and significance of the single treasury account of the budget under modern conditions. The results can be used by the treasury and financial bodies.
Taxation of organizations
Koroleva L.P., Egorova T.V. - Corporate Property Tax Privilege: Assessment of Shortfall in Income and Principles of Exemptions (the Case Study of the Republic of Mordovia) pp. 130-145

DOI:
10.7256/2409-7802.2015.4.15352

Abstract: Transition of the Russian Federation to real estate taxation solves many problems of property taxation, but leaves tax exemptions practice at the level of the Russian Federation constituents without changes. According to the current tax legislation, the authorities of regions are entitled to impose individual items of the corporate property tax and get in the long term more plenary powers for tax on real corporate estate. As a result, researches and suggestions to improve tax exemption practice at the regional level become of high importance and relevance. The authors of the present article provide an assessment of shoftfall in income of regional budgets as a result of corporate property tax exemption over the period of 2010-2013, analysis of their composition based on indications of their share in the overall volume of tax deductions represented on the given tax, cost-effectiveness analysis as well as conformity to the main requirements of the Russian Federation regulation and achievements in the theory of taxes and charges using the example of the Republic of Mordovia. In their research the authors have applied the methods of economic analysis such as construction of the descriptive model, vertical and horizontal analysis, cost-and-saving factors of tax exemptions. Informative basis involved regulatory legal acts in field of taxes at the federal and legislative levels and analytical reports provided by the Department of the Treasury of the Republic of Mordovia and Federal Tax Agency's Department of the Russian Federation in the Republic of Mordovia. As a result of the research, the authors have defined principles of corporate property tax exemptions according to which the regional taxation policy should be developed in the medium term. According to the authors, implementation of the described proposals for improving the practice of corporate property tax exemptions will enhance the financial sustainability of regional budgets and to strengthen the tax potential of the territories.
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