DOI: 10.7256/2454-0765.2018.3.20034

Abstract: The subject of the research is the anlaysis of consumer behavior under the conditions of insufficient information about the prices of goods and services. The improved competition model in the economic theory implies that participants of the market process have an equal or full access to information about the prices of goods and services. However, in reality it is impossible to obtain information about all participants of market relations. For this purpose, it is very important to construct the functon of the demand for goods and services under the conditions of pricing information asymmetry. The methodological basis of this research includes elements of the economic theory, discrete mathematics, probability and information theories. The novelty of the research is caused by the fact that the author constructs the model of the demand for goods and services under the conditions when a consumer does not have enough information about consumer prices on the market. One of the most important conclusions of the article is the proof that asymmetry information can explain the demand of companies that establish the price higher than the market price. Another important result of the research is the description of the process of constructing the model of the demand for goods by individual sellers. 

DOI: 10.7256/2454-0765.2018.3.21156

Abstract: The subject of the research is the economic tools of anti-crisis regulation, competitive ability of production state facilitise, financial investment sphere, and innovations as well as the cause-and-effect of internal and external factors that cause the crisis. Conceptual logic of the economic research explains cyclical changes under the marco-economic conditions. Based on the macroeconomy theory, the economic system may evolve. Morever, economic processes of technological and industrial development move by fits and starts. This is what creates the decline in the sector and economic in general. This results in the business decline and reduction of social and economic indicators. The methodological basis of the research is the analysis of theoretical and practical data on state anti-crisis regulation of economic processes. The novelty of the research is caused by the fact that the researcher analyzes measures aimed at efficient regulation. Rybchinsky analyzes the main economic tools of state anti-crisis regulation that help smooth crisis phenomena and eliminate their consequences. For example, transformation of the regional economic structure and increase of innovative and technological capacity and national productive capacity. 

DOI: 10.7256/2454-0765.2018.3.19620

Abstract: The article is devoted to the development of the tax-based part of the federal and regional budgets. The researchers analyze the tax potential of the region based on the example of the Rostov Region taking into account the regional specifics and tax administration procedure and summarize different aspects of efficient use of tax potential for economic development of the region. The object of the research is the tax revenues of the regional budget in the Rostov Region as a constituent of the Russian Federation. The methodological basis of the research is the laws and regulations issued by state authorities, Decrees of the Government of the Russian Federation and other researches and publications that refer to the national tax system of socio-economic targets of the territorial development. The research methods is the structural analysis of the influence of tax revenues on the development of the federal and regional budgets, abstract logic, analytical and other methods of economic research. The rationale of the research is caused by the fact that the authors search for efficient means of tax administrations that would ensure the growth of tax revenues and guarantee the best use of the regional tax potential. The problems raised in the article are of certain importance for the development of the tax and budget systems of the country. Based on the analysis of regional tax and economic indicators and conclusions of relevant researches, the authors make a number of suggestions on how to increase the share of tax revenues and extend the rights and competences of self-government authorities in the provision of preferences, mutual actions of tax authorities and security agencies that guarantee the performance of tax obligations by taxpayers and determination of factors that create the best investment environment at the regional and local levels.  

DOI: 10.7256/2454-0765.2018.3.20545

Abstract: The subject of the research is the tax risks in the system of tax administration. The object of the research is the analysis of the factors of the emergence of tax risks,  The author examines such aspects of the topic as the classification of tax risks in accordance with the factors of the emergence of tax risks. The authors focus on the analysis of sources of the origin of tax risks. As a result of the research, the authors offer their classification of tax risks as external and internal. They describe sources of the emergence of tax risks both from the side of the state and from the side of taxpayers. The methodological basis of the research is the fundamental concepts presented in the researches of foreign and Russian scientists, laws and regulations of state authorities, federal laws, President's Decrees and Decisions of the Government of the Russian Federation, materials of research-and-practice conferences on the taxation issues. In the course of their research the authors have used abstract logic, monographic, statistical economic and other methods of economic research. Based on the anlaysis carried out, they conclude that the classification of tax risks helps discover reasons of their emergence which can be used in the process of policy making. Tax payments are one of the most important expenses for most companies and there are a lot of causes of such risks. Thus, it is very important to discover and assess possible risks and to minimize them as much as possible. 

DOI: 10.7256/2454-0765.2018.3.19331

Abstract: One of the most important activity of any state is to ensure financial possibilities for the implementation of the citizens for their assigned rights and freedoms, and in the first place, the rights to life, health and decent life style. The level of financial autonomy of the citizens determines the amount of social assistance costs, severity of the tax burden and growth or decline of the economy. Key categories in the definition of financial independence just acted as financial capacity and financial viability of the citizen. To conduct the study on the possibility and necessity of such categories, as well as the formulation of the relevant concepts the authors have used such research methods as formal-legal, system, historical, comparative law methods and methods of analysis, synthesis and comparison. As a result of the research the authors have determined the legal value of such categories as financial capacity and financial viability, their definitions, also described signs of the financial viability, incomplete (partial) financial viability, incomplete (indirect) financial viability, limited financial viability, and lost viability; they have also offered the option of legal consolidation.