Электронный журнал Финансы и управление - №1 за 2016 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 № 01/2016
Contents of Issue № 01/2016
Question at hand
Shakirova R.K., Fedorova T.V. - Model for Executive Decision Making Process Performed at the Level of Regional Tax Politicy Based on Retrospective Analysis of Current Data Provided by Tax Authorities Regarding Transport Tax pp. 1-27


Abstract: The high level of differentiation between socio-economic situations of the various layers of Russian society encourages the Government to seek ways to regulate the level of income and consumption of citizens. As a tool of the regulation legislators introduced multiplying factors of transport tax in January 2014. Changes in the procedure for calculating tax on high-priced cars have led to complication of administration of this type of payment, as well as to some infringement of the rights of taxpayers (due to the need to recalculate the tax and re-submit a declaration by the end of 2015). This fact encourages to seek alternatives towards regulating the consumption level (in terms of means of transport) using tax instruments. The objective of the research (to develop an administrative decision making model in the field of regional tax policy) achieved on the basis of a retrospective analysis in the absence of the full scope of the required information in the official statements of the Federal Tax Service of the Russian Federation. The work is to offer an alternative approach to taxation of high-priced cars registered by taxpayers, which is to use multiplying factors when calculating transport tax based on the engine capacity of the vehicle. However, calculation of the transport tax taking into account the cost of passenger cars could be effective in the case of careful study and consistency between the procedure and terms of approval of the list of high-priced vehicles, vehicle tax calculation and tax reporting.
Akopdzhanova M. - Institution of Mediation in the Russian law pp. 28-36


Abstract: The subject of this research is the analysis of the legal aspects of the use, role and importance of mediation for the development of social relations, strengthening of legal culture and effective compliance with current Russian legislation. Judicial interpretation, clarification of the highest judicial authorities and available data on the application of the mediation procedure, allow to implement uniform criteria and rules for reaching consensus (agreement) of participants in civil transactions and economic relations with all the key issues of entrepreneurial and other economic activities, allowing, thus, to unify the law enforcement practice that is able to provide the most effective protection of the rights and freedoms of citizens and the legitimate interests of society and the state. The methodological basis of the study involves a set of general and special research methods for understanding objective socio-legal environment in the study area: methods of analysis, synthesis, systematization and generalization and formal-logical method. In the course of research the authors have defined functions and legal value as well as legal consequences of the use of mediation, have researched explanations on the formation of a uniform judicial practice provided by these judicial authorities. The conclusions of this article can be useful for law enforcement agencies, students, graduate students, and others interested in questions of jurisprudence.
Financial monitoring
Khusyainov T.M. - Overview of the Labor Market of the Republic of Tatarstan: Branches of the Economy and Prospects of Regional Development pp. 37-50


Abstract: The specific features of the formation, distribution and use of human resources in a given region are determined by regional differences in natural conditions and resources, demographic base and economic potential, which leads to the development of specific abnormalities in the functioning of the labor market in the region, the current level and structure of employment, etc. Regional specific features are also the cause of differences in part of the response of local labor markets to changing economic conditions. In this article, the author attempts to analyze the state of the labor market of the Republic of Tatarstan as of 2014. Attention is paid to the issues such as: the structure of the labor force (gender, age, education), the main sectors of the economy represented in the Republic, the levels of unemployment and migration in Tatarstan. As the main research method, Husiyanov has used the analysis of statistical data provided by the governmental statistics agencies, Rosstat and TatStat. As the findings of this study, it may be noted that at present the labor market in the Republic of Tatarstan is in the process of restructuring: the value of some sectors of employment declines, while others grow. The registered unemployment rate on the labor market at the moment is not high, but it is probably due to the small number of appeals made by the population to the governmental employment services. 
The science of financial law
Arzumanova L.L. - The Concept of Money in Finance Law pp. 51-71


Abstract: The subject of the present research article is the questions related to the legal and financial nature of money. To start with, the author underlines that the concept of money has been studied in economics and civil jurisprudence. In the course of studying the money concept, the author analyzes the basic provisions of the Civil Code of the Russian Federation, doctrinal positions of the leading specialists in the spheres of finance law and banking law and money as the legal financial category. The author of the article offers her own definition of money as an information carrier enshrined in statutory and regulatory enactments. Based on the latter, money acquires the paying function. The research methods used by the author include historical, analytical and empirical methods. In her research Arzumanova studies views and positions of different authors. The novelty of the research is caused by the fact that the author offers her own approach and definition of money from the point of view of finance law provisions. In particular, she defines money as the category of finance law, i.e. information carrier (monetary, papery, electronic, etc.) fixed in legal laws and regulations which gives it the paying power, the latter being expressed in the number of monetary units stated on money and revealing its function to carry information. 
Investments and investing
Sundov A.V., Ginzburg M.Y. - Implementation of Building-and-Loan Associations of the Russian Federation as a Tool for Attracting Residential Investments pp. 72-80


Abstract: The article is devoted to the question whether it would be efficient to implement the institution of building-and-loan associations in the Russian Federation. The author of the present research has developed the mathematical economic model taking into account the share of apartment spaces affordable through mortage loan received at building-and-loan associations or bank. The results of the research demonstrate the positive influence of building-and-loan associations on the level of availability of housing that could be afforded by the population. The main conclusion is that it is easy to predict the housing demand, therefore building-and-loan associations have a positive influence on the rate of residential construction as well as the volume of investments into the construction sector. The model of the consumer behavior offered by the authors of the present research allows to define the most efficient method of housing financing from the point of view of an average consumer and the most desirable volume of funding (particularly, housing allowances) from the point of view of the government's financial abilities. The present model is based on the hypothesis that consumers choose between accumulation of assets and receiving credit at building-and-loan associations or banks so that they can maximize the space of the apartment to be purchased. Based on the calculations, building-and-loan associations turn out to be 1.56% more efficient than bank mortage loans due to the fact that a member of a building-and-loan association deposits over 70 000 roubles annually in order to receive a better bank interest and maximum state grant, thus increasing the volume of savings and, consequently, the space of the apartment to be purchased. 
Nikolaeva M.V. - To the Question of Improving Financial Support Mechanism of Road Infrastructure pp. 81-90


Abstract: The object of the study is the financial mechanism of the road sector at various levels of government. The subject of the study is the financial and economic relations arising in the process of raising road funds. The author examines such aspects as the legal basis for the functioning of road funds in Russia and the history of road funds in Russian and foreign experience of road financing. Particular attention is paid to public private partnerships, as foreign and domestic practice shows that this tool is an effective way of financial support of public road facilities. In the course of the research and presentation of the material the following methodological approaches have been used: general scientific (system and materialistic) methods and specific research methods (analysis, synthesis and system comparison).  The scientific novelty of the research is caused by the fact that the author has developed recommendations and proposals in improving the financial security of road facilities. The study leads to several conclusions. Firstly, the legal basis for the functioning of road funds is established by Article 179.4 of the RF Budget Code. Road funds are created in Russia at the federal, regional and municipal levels. Secondly, financial support of the road sector through developing road funds is quite popular in the world. The main conclusion of the research is that the road funds should not be the sole source of funding for the road sector in our country, there is a certain need for additional sources.
Vasil'eva I.S. - Economic Approaches to Assessing Health Care Costs pp. 91-99


Abstract: The object of research is the system of health care financing in the Russian Federation. The subject of the study is organizational and economic relations arising in the process of ensuring the financial health. Particular attention is paid to the analysis of the relationship between the level of public health and the economy of the state, considering it in two basic aspects (the impact of the health of citizens and the health care system on the welfare of the population and the economy, the impact of economic development of society on health and health care). In the process of learning and processing materials for the research results the following economic research methods were used: the abstract-logical method of expert assessments, elements of structure-function analysis and statistical and mathematical methods. Based on the results of the study the authors concluded that under current conditions the term "health care system" farther away from the framework defined by the concept of "the system of diagnosis and treatment." Currently topical health problems include development of healthy lifestyle, comfortable environment and creating conditions for effective work and leisure that will prevent the development of diseases, especially those that cause premature death and disability of the population. At the same time, the private health care system is actively developing. This is the system created by legal entities and individual health care organizations, pharmaceutical organizations and other organizations active in the field of health care.
Government (Municipal) bonds
Kudryavtseva S.A. - Government Debt of the Russian Federation: Definition, Types and Forms of Debt Obligations pp. 100-116


Abstract: The object of the reserch is the government debt of the Russian Federation. The subject of research is the definition, types and forms of debt obligations of the Russian regions. In this article the author has analyzed theoretical and practical aspects of the government debt management at the regional level in terms of existing types and forms of debt taking into account economic science terminological apparatus on the matter as well as the current social and economic situation. Particular attention is paid to the diversity of approaches to the principles on the basis of the debt policy at the regional level in the Russian Federation. The following methods were used in the course of the research: abstract-logical method of classification, analysis of the actual documentation, empirical analysius and elements of structure-function analysis, as well as methods of collecting and analyzing information.The results of the research allowed to conclude that the management of the government debt of the Russian Federation constituents shall extend to all financial commitments issued by the regional authorities. It is an integral part of the overall fiscal policy in the region. There can be no government debt management of the Russian Federation apart from planning and execution of the Russian Federation budget. Therefore, the management of the government debt of the Russian Federation is one of the most important elements of public policy. Moreover, the debt policy is based on the principles of the single debt policy, transparency and consistency, risk minimization, urgency and economic efficiency, legitimacy and liability, information disclosure and publicity. 
Налоги и налогообложение
Savina O.N., Nikitina D.P. - Tax Benefits and Tax Preferences: Their Differentiation pp. 117-127


Abstract: The article is devoted to the exploration of existing contradictions in attitudes and approaches to understanding tax incentive tools such as the "tax breaks" and "preferences" under existing legislation, as well as identifying problems, complicating the process of monitoring the use of tax credits and other tax incentives and tools to assess their effectiveness. Today there are not so many tools of tax incentives in the tax system of the Russian Federation. The main tools include tax benefits which efficiency assessment is confined to calculating budgetary losses for the government. Lately much has been said about tax preferences. However, often these concepts are treated alike. The authors attempt to distinguish these concepts. According to the authors, differentiation between these tax instruments will allow to make adjustments to the method of assessing their efficiency and to influence the quality of decisions regarding their prolongation. Using the methods of analysis and comparison, tax incentives have been divided into tax benefis and tax preferences. Particlar examples are provided. The authors conclude that there are no objective methods for assessing efficiency of tax incentives which would have been developed and fixed by applicable regional laws. The authors emphasize the need to improve existing methodologies and develop a single system of performance criteria for assessing not only tax benefits, but also tax preferences. The authors also suggest to clarify the definition of tax incentives set forth by the Tax Code as well as to fix the provision concerning tax preferences. According to the authors, this would allow to increase objectivity of their efficiency assessment.
Taxation of organizations
Nikulkin R.N. - Improving Taxation of Commercial Banks Under the Conditions of Innovation-Driven Economy pp. 128-152


Abstract: The subject of the research article is the combination of financial and economic relations between commercial banks, tax authorities and economic entities in the process of taxaton. The author examines theoretical and practical aspects of developing taxation of the financial sector, in particular, commercial banks. This is an obviously important research topic because developing taxation of the financial sector has always been the indicator of the economic development in general as well as the indicator of the developed financial policy while taxation of commercial banks is the essential element of the 'proper operation' of the country's finance system. In this research Nikulkin has analyzed aspects of taxation of foreign commericial banks and offers measures aimed at improving the process of taxation of commercial banks in the territory of the Russian Federation. The scientific novelty of the research is caused by the fact that the author has developed theoretical provisions and practical recommendations on developing taxation of commercial banks taking into account peculiarities of their activity under the conditions of further reformation of the country's taxation sytem. The author concludes that in response to the processes ongoing as part of the innovation-driven economy, improving taxation of commercial banks will increase tax revenues which, in the long run, will improve the country's economy in general. Moreover, by restributing gained revenues the government will be able to solve the problems of disadvantaged people and relieve the social tension. 
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