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DOI: 10.7256/2454-065X.2013.1.7117

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Abstract: Innovation methods for organization of work of students are reviewed by the author of the article, taking the optimization of the study program of the course on “Organization and methods of holding tax inspections”.

Abstract: The article includes the review of the opinions of professionals on topical issues of formation of the modern level-oriented education of the professional, methodological and methodical issues of independent work of students within the multi-level system. The representatives of most higher education institution supported the attempts of the Financial Academy to keep the bachelor system for “Economics”. The need for development of the direction of “Taxes and taxation” within the profile by the same title is a principle position of the higher education organizations, which implement the State Educational Standard on “Taxes and Taxation”.

Abstract: The article includes review of the most important results of the work of the Council for Presentation of Doctoral and Candidates’ Dissertation Theses at the Financial Academy under the auspices of the Government of the Russian Federation for 2008 and first six months of the 2009. Among the key directions of development of post-higher education the author considers orientation towards higher quality of theses (dissertations) and improvement of work of the Councils for Presentation of Doctoral and Candidates’ Dissertation Theses. Keywords: tax, education, higher education, dissertation

Abstract: Kazakhstan was the first in CIS to experience the influence of the world financial crisis. The government of Kazakhstan has a very clear anti-crisis program which includes implementation of certain measures to establish macroeconomic and financial stability, decision of problems on the property market, support of small and middle business and agriculture. Important part of anti-crisis measures is innovative industrial and infrastructural projects. The government of Kazakhstan routinely reduces the tax burden. The authors of the article considered the changes of calculation and payment of corporate income tax, individual income tax, value-added tax, transport, property and land taxes as well as changes in taxation of users of mineral resources.

Keywords: tax, Kazakhstan, value-added tax, profit, income, mineral resources, policy, administration, property.

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Keywords: nalog, standart, obrazovanie, sistema, obuchenie, trebovaniya, posobie, protsess, magistr, bakalavr

DOI: 10.7256/2454-065X.2013.4.7948

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Abstract: The author of the article views peculiarities of taxation of volunteer activities and regulation of volunteer services in Russia. At the present time, due to certain gaps in legislation, many of them act outside of law. In July-August 2012 the society discussed the new law regulating volunteer activity and criticized the initial conception offered by the Public Chamber of the Russian Federation. As an alternative, it was offered to make certain amendments to the current Tax, Labor and Civil Codes as well as the Federal Law ‘Concerning Charitable Activities and Charitable Organizations’ instead. The author of the article also analyzes recent changes in the Russian Federation Tax Code that came into force in 2012 and describes modern tendencies in regulation of volunteer activities.

Keywords: the Tax Code, amendments, volunteer law, volunteer services, legal status, civil law agreement, volunteer, tax exemption.

Abstract: Analyzing tax risks without paying attention to specifi city of industry does not reach representative picture. As for the sphere of natural gas industry, fi nancial coeffi cients may be of use for risk evaluation. They should be considered as a whole system and counted as indexes, which are of importance for tax control. This control consists in comparing real coeffi cients and average coeffi cients all over the industry. However, the actual results of analyses require allowing fi rm distinctions, caused by peculiarities of region and technology.

Keywords: tax risk, gas supply, gasifi cation, transportation pipelines, gas-distributing activity, investment, organization profi ts tax, value-added tax, organization property tax, fi nancial coeffi cient.

Abstract: The article is devoted to the main stages of organization and development of Russia’s tax system and regulation of the tax authorities’ structure and functions. The author analyzes the main problems and drawbacks in current organization of tax service in the center and regions and suggests certain measures to improve tax service at regional and federal levels.

Keywords: taxes, system, region, problems, organization, stages of development, questionnaire survey, tax code, competitiveness, administrative pressure, management reform, tax reform, federal service, structure, territorial inspectorates, development trends.

Abstract: The article analyzes problems of tax policy and tax mechanism oriented at economic growth and innovation- based development of a region. It is proved that the tax mechanism can be actually effi ciently if only all its elements are being implemented at once and tax actions are defi ned by the general state and regional purposes and developmental tasks. The author describes problems arising when making the tax policy. At the end of the article it is concluded that local tax relations must be closely connected with innovative and investment potentials of territories which, in its turn, infl uence social and economic development of territories.

Keywords: tax potential, tax mechanism, tax policy in a region, innovation-based development of a region, social and economic development of a territory.

DOI: 10.7256/2454-065X.2013.4.62861

Abstract: It is time to discuss the competency approach in education. The “concepts for modernization of Russian education till 2020”, as well as projects for “Federal State education standard, generation II” have documented the tendency for transforming Russian education to achieve levels of key educational competencies. This means that the existent knowledge-based approach is being replaced by competency approach, which empathizes the importance not on the student’s erudition, but on his ability to organize their work. The author shares experience utilizing new forms of organization of student’s academic work. Using those forms, one empathizes a certain logic of realizing the competency approach, which allows to use traditional forms of student’s academic work more efficiently, in addition to innovative methods.

Keywords: Tax and taxation, crowd sourcing, modernization, innovative forms of work, science fair, education process, competencies, competency approach, modernization concept

DOI: 10.7256/2454-065X.2014.12.14201

Abstract: The author studies the issues related to the budgetary needs of the Russian regions and the mechanism for allocating federal subsidies to the regions. This analysis is undertaken on examples of the actions made on federal level; financial stabilizing techniques and are studied as well as the questions of distribution of federal grants for the regions budgets. Special attention is payed to the role by the Federal Fund for Financial Support of the Russian Federation. The analysis is based on the methods of financial statistics; experts analysis on the conditions of formation and distribution FFFPR are scrutinized; author presents the advantages and disadvantages of the currently procedures used by the Fund. Special attention is payed to the financial volume of Fund and its share in GDP as well as to the federal budget expenditures. The results of the study led to the conclusion that interbudget regulation in the future should be focused on the consistent reduction of subsidization of local budgets by federal one. Author also point out the necessity to raise the regions interest to increase their own revenues.It is argued that the hallmark of the current system of feral-regions budget relations is the limited number of the regions own revenue sources, which has resulted in growing number of feral government subsidized regions.

Keywords: Fund support to the regions, distribution of subsidies, technique, budget provision, reduction of subsidization, increase their own revenues, increasing revenue potential, the development of the tax base, interbudget regulation, level of budgetary provision

DOI: 10.7256/2454-065X.2014.12.65985

Abstract: The article addresses the highly important issues related to the regional needs and the mechanism of allocating subsidies. The task set at the federal level to stabilize techniques and allocation of subsidies for leveling the budgetary security of the subjects of the Russian Federation put these issues at the forefront. An important role in the development of inter-budgetary relations and regulation in Russia is assigned to the Federal Fund for Financial Support of the Subjects of the Russian Federation. The study states that the problem of further improvement of the methodology for allocation of subsidies from the Federal Fund for Financial Support of the Regions remains important, but it is possible to effectively reform the intergovernmental relations only if other forms of regulation are reformed. The author applies the methods of comparison, grouping and expert assessments to analyze the formation and operation of the Federal Fund for Financial Support of regions since the time it was established. The study demonstrates the advantages and disadvantages of existing procedures and analyzes the main indicators of the Fund such as volume, its share in the GDP and federal budget spendings. The results of investigation lead to the conclusion that inter-budget regulation in the future should be focused on the consistent reduction of subsidies allocated to territorial budgets, stimulating interest of the regions to increase their own revenues and income capacity. The study sets forth forcibly that the distinguishing feature of the current system of inter-budgetary relations is the narrow list of regional revenues sources. Due to such budgetary orientation the ever increasing number of regions falls into the category of subsidized territories.

Keywords: Fund for Financial Support of regions, allocation of subsidies, methodology, budget security, reducing the dependence on subsidies, increase their own revenues, increasing revenue potential, tax base expansion, intergovernmental regulation, level of budgetary provision