DOI: 10.25136/2409-7802.2023.4.69223

Abstract: The question of discounting (and justifying the discount rate) in relation to the effects on the budget of a country or region arises not only in connection with "classic" investment projects implemented by businesses in a certain territory, but also in connection with any management decisions requiring budget expenditures and/or implying an analysis of alternative solutions. The purpose of the work is to analyze and systematize normative and/or author's scientifically based methodological approaches to the selection and justification of the discount rate for evaluating the budgetary effectiveness of investment projects (and other management decisions). The subject of the study is the selection and justification of the discount rate for the purpose of evaluating deferred effects in calculating the budgetary efficiency of investment projects, taking into account the time value of money. Based on the analysis and systematization of available approaches and methods for constructing the discount rate in assessing deferred effects of budget efficiency based on domestic and foreign materials of normative, methodological and scientific literature, an algorithm for constructing and justifying the discount rate is proposed. The analysis of normative, methodological and normative literature has shown that today all the main approaches to the construction and justification of the discount rate when assessing deferred effects in calculating budget efficiency can be grouped by areas of application and the following can be distinguished: assessment of the effectiveness of investment projects with state participation (budget financing); assessment of the effectiveness of public-private partnership projects and municipal-private partnerships (including special economic zones); assessment of the effectiveness of tax benefits/ tax expenditures (and other changes in tax legislation); assessment of the effectiveness of various non-tax measures and measures to support and stimulate the development of certain industries and categories of economic entities; assessment of the effectiveness of projects in the public sector of the economy (provision of public goods, including regulatory impact assessment (when adopting and subsequent analysis of government regulatory measures), assessment of measures and technologies for managing risks to life and health of the population. The proposed algorithm for selecting and justifying the discount rate for calculating the budgetary efficiency of investment projects will allow taking into account the industry' specifics of projects.

DOI: 10.7256/2454-065X.2022.6.39064

Abstract: Within the framework of the "Strategy for improving financial literacy in the Russian Federation for 2017-2023" developed by the Government of the Russian Federation in order to form an understanding among the population of the importance of paying taxes, to increase confidence in the tax system of the Russian Federation, they actively carry out activities aimed at forming a positive attitude towards the tax policy of the state. The purpose of this work is to develop a mechanism for identifying areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The subject of the study is the level of tax culture of a particular region of the Russian Federation, determined through the amount of debt of citizens to pay taxes and fees. As part of the development of a differentiated approach, an analysis of legal documents and a content analysis of the statistical base of court decisions based on Article 48 of the Tax Code of the Russian Federation for 2019-2021 were carried out. With the help of graphical analysis, the development of a map with QGIS technologies using the Jenks natural discontinuity classification method, a cluster analysis of territories was implemented and municipalities were identified, the tax culture of the population of which must be given priority impact. The novelty of the study lies in the fact that, using the example of a separate subject of the Russian Federation, a mechanism was formulated and tested to identify areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The practical significance lies in improving the efficiency of the supervisory activities of tax authorities.

DOI: 10.25136/2409-7802.2019.4.31393

Abstract: Assessment of the efficiency of health expenses requires an accurate cost estimate. Assessment of the results (effects), reflected in qualitative and natural indexes (health, life expectancy, quality of life) does not permit giving their cost estimate. The subject of this research is the economic assessment of losses from reduction in life expectancy due to harmful and hazardous work conditions. The goal of this work lies in formulation of methodological approaches towards economic assessment of the impact of work environment on life expectancy of the employees. The proposed in the article algorithm of economic assessments relies on accepted in the Russian Federation Methodology of Assessment of Economic Losses Caused by Mortality of the Population. Reduction in life expectancy due to harmful or hazardous work conditions was calculated as the difference in average life expectancy without harmful and hazardous work conditions or with them presents. The indexes mortality rate among men growth proportionally with the increase of length of their employment for subcategories of 3.1 and 3.2; maximal deviation from average life expectancy in the comparison category comprised 8.3 years less for subcategories 3.3 for men; the largest deviation from life expectancy among women is observed under the subcategory 3.1 (6.6 years less). Economic losses from reduction from shortening of life expectancy for men who worked in harmful conditions comprised 136.6 million RUB in GDP (for 98 people), while for women it comprised 20.8 million RUB in GDP (for 14 people).