DOI: 10.7256/2409-8647.2015.2.13457

Abstract: The main trends in the taxation policy of the late 20th – the early 21st centuries are the intention of governments to optimize their tax systems and minimize the state’s expenses in tax collection; decreasing the tax burden with the help of tax privileges for attracting foreign investments to the country and for creating new industrial technologies, as well as supporting small businesses, and creation of interconnected and integral systems of taxation with mechanisms for evading double taxation. The world’s most developed economies have much experience in this sphere, because their tax systems in their current versions were formed in the 1960s – 1970s. However, in Russia, because of a number of reasons of political character, the current tax system started to form only in the very end of the 20th century and is still transforming. In connection with that, the author analyzes the tax systems of the world’s most developed economies, and makes conclusions and suggestions for perfecting Russia’s tax system. In this article, the author uses the methods of analysis and synthesis, as well as the graphic method. Thus, the author comes to the conclusion that in developed economies, the dominating form of taxation is direct taxation with high incremental tax rates and a broad system of tax privileges and exemptions. The level of tax rates of the main budget revenue generating taxes in the world’s most economically developed countries is much higher than the rates of corresponding taxes in Russia. The author also pays close attention to the strong regulative and investment components of the tax systems of economically developed countries. Meanwhile, in Russia, there are practically no privileges for stimulating the investments of enterprises in their own productive activities. The corresponding decrees of the Russian government have only the character of selective aid to concrete innovation companies.

DOI: 10.7256/2409-8647.2015.1.13448

Abstract: Abstract. The paper gives a comparative analysis of the Russian and German tax systems; reveals their similarities and differences. The main similarity is the fact that both systems are three-level systems, due to the federal form of state. The author analyzes the distribution of tax revenues among three levels and identifies their characteristics. The study also reviews the functions performed by taxes in Germany in the practical aspect. Special attention is given to the study of the income tax since currently this tax is being the topical issue discussed in the media. In the author’s opinion, in Russia a progressive income taxation of physical persons should be introduced. For analysis purposes, the author uses the following methods: analysis and synthesis, as well as a graphical method. The Russian personal income tax rate is 3.5 times less than the German rate and income tax progressivity is not applied. In addition, the income of physical persons in Germany is subject to at least four other taxes. Also, in Germany the property passing by way of donation is taxed. In Russia there are no such taxes. This fact proves that the taxation level of Russian residents is lower. In Russia the taxes are not allocated simultaneously into three budgets. In reality, most taxes are allocated between the two budget tiers.  

DOI: 10.7256/2306-4595.2013.4.7056

Abstract: Economic policy in its most general sense is direction of activities of the state in the sphere of economics. It may be implemented via two ways: a) by regulating economic relations with the legal norms, established by the socity; b) by direct interference of the state bodies into the economic relations and their participation in economic relations. The specific feature of economic policy is that in addition to legal regulation and direct participation of the state in economic relations the economy is regulated by its own laws of economics, which act objectively and independently.  The article studies the correlation between economic and legal laws, their interaction and mutual influence. It is established that legal laws should be in conformity with economic ones.  Otherwise, there shall be economic crises, defaults, and other negative matters. The article includes proposals for the improvement of legal regulation of economic relations.

Abstract: In all times music culture represented a mirror for social sentiment and general moods of humanity. Each stage of historical development has its own informational space, its own conditions of functioning and development of cultural communications systems, the element of which being the phenomenon of disco-communication. One of the elements of informational subculture, audio culture, includes the history of gramophone recording as one of its designated aspects of general expression and audio information exchange. Nowadays, it is impossible to correctly evaluate the majority of events in the history of show industry, without the understanding of economical and legal issues. Within modern global information space, the disco phenomenon remains an important factor of forming digital culture. In this article, the author lays out the results of his research on social, economical, informational and communications peculiarities of disco music development of 1970-s-80s. In conclusion, the author justifies his thesis that disco as a social phenomenon and style in music has a distinct informational value and represents a form of mass communication.