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Russia’s Participation in the Globalization of Banking Regulation and Supervision and its Interests in an Economic Growth Strategy 俄罗斯参与银行监管全球化及其在经济增长战略中的利益
Economics, taxes & law Pub Date : 2018-11-06 DOI: 10.26794/1999-849x-2018-11-4-30-35
L. Krasavina
{"title":"Russia’s Participation in the Globalization of Banking Regulation and Supervision and its Interests in an Economic Growth Strategy","authors":"L. Krasavina","doi":"10.26794/1999-849x-2018-11-4-30-35","DOIUrl":"https://doi.org/10.26794/1999-849x-2018-11-4-30-35","url":null,"abstract":"The global 2008–2009 crisis revealed vulnerability of banks to crisis shocks and stimulated the introduction of global banking regulation and supervision. The subject of study is investigation of Russia’s participation in the globalization of banking regulation and supervision and increased role of banks in modernization of Russia’s social and economic development. The purpose of work is to answer the question on how to combine the need to introduce global Basel standards with national interests in the context of a new economic growth strategy. As a result of the study based on the positive assessment by the Basel Committee on Banking Supervision (BKBN) of the compliance of Russian regulatory framework and banking legislation with global Basel standards, it is concluded that in coordination with the Basel Committee it is advisable to expand the Bank of Russia practice of compensation measures to ease the Basel III rigid requirements to increase banks’ role in the modernization of social and economic development of the country.","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127025220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Assessment of the Efficiency of Tax Authorities In the Time of the Economy Digitalization 经济数字化时代税务机关工作效率评价
Economics, taxes & law Pub Date : 2018-11-06 DOI: 10.26794/1999-849X-2018-11-2-149-154
E. Smirnova
{"title":"Assessment of the Efficiency of Tax Authorities In the Time of the Economy Digitalization","authors":"E. Smirnova","doi":"10.26794/1999-849X-2018-11-2-149-154","DOIUrl":"https://doi.org/10.26794/1999-849X-2018-11-2-149-154","url":null,"abstract":"The paper examines current aspects of the tax control policy ensuring timely and full budget gains during the transition to the digital economy. The subject of the research is managerial and tax relations under the economy digitalization conditions. The objectives of the research are the definition of targets for improving the efficiency of the service and control functions of tax authorities and determining the specifics of choosing indicators for the digitalization of the economy. The paper analyzes the efficiency of tax authorities by two criteria: the quality of providing the state services and the quality of the tax control implementation. It is concluded that the transformation of the activities of tax authorities in the digital economy with a shift from the exclusively control function tawards the emphasis on the service function requires a change in the tax employees motivation system and a higher degree of automation of their work.","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115550483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Bolstering the Business Activity and the Fundamental Problem of the National Banking System Reform 促进商业活动与国家银行体制改革的根本问题
Economics, taxes & law Pub Date : 2018-11-06 DOI: 10.26794/1999-849X-2018-11-3-20-26
Y. Kropin
{"title":"Bolstering the Business Activity and the Fundamental Problem of the National Banking System Reform","authors":"Y. Kropin","doi":"10.26794/1999-849X-2018-11-3-20-26","DOIUrl":"https://doi.org/10.26794/1999-849X-2018-11-3-20-26","url":null,"abstract":"The subject of the research is the national banking system as part of the country’s monetary system. The purpose of the research was to prove that the national banking system in its current state is fundamentally incapable of supporting business activities in the Russian economy. The paper reveals the reason for such incapability; it is due to the existing contradiction between the whole and the part where the whole is the monetary system of the country having a market nature, and the part is the national banking system that has not changed its structure with the transition from the gold standard to the above-mentioned nature of the monetary system. Within the framework of the latter, banks, in their essence, act as functioning “banknotes”, and as such, they should not be in private ownership or have an interest in making a profit. Meanwhile, they actually behave as commercial companies pursuing their own private interests that do not coincide with the interests of the market (country). Therefore, the modern structure of the national banking system is hampering the country’s economic development. The paper concludes that the current state of affairs must be overcome; the contradiction between the whole and the part should be removed through the conversion of the banking system to a state system in form, private in content and national in essence. In this case, the functioning of the banking system will be directed towards the realization of national interests, the actual support of business activities in the Russian economy.","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"91 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120850152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Regional Integration as a Factor of Boosting Social and Economic Development: EU Case Study 区域一体化作为促进社会经济发展的因素:欧盟案例研究
Economics, taxes & law Pub Date : 2018-11-06 DOI: 10.26794/1999-849X-2018-11-4-111-118
N. Abdikeev, Y. Bogachev, E. L. Moreva
{"title":"Regional Integration as a Factor of Boosting Social and Economic Development: EU Case Study","authors":"N. Abdikeev, Y. Bogachev, E. L. Moreva","doi":"10.26794/1999-849X-2018-11-4-111-118","DOIUrl":"https://doi.org/10.26794/1999-849X-2018-11-4-111-118","url":null,"abstract":"The paper analyzes the management experience of regional integration within the EU to ensure its social and economic development as well as transition to the digital economy. The subject of research is to assess the possibilities of regional integration as a tool for solving problems that cannot be resolved by the efforts of individual countries. The purpose of research was to analyze the EU economic policy measures aiming at enhanced social and economic development of the region and the transition to the digital economy in the period after the adoption of Junker’s plan and the single market strategy and, based on the above, determine the system principles of these policies and evaluate the effectiveness of the carried out activities in terms of whether the results obtained can be used for members of other regional spaces. It is concluded that the principles used in the EU for designing tools ensuring social and economic development and the transition to the digital economy in another region proved to be effective and the means of integration based on similar principles can be used to improve the efficiency of managing the socio-economic development of national economies of non-EU countries and promote their digitization.","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134436026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Investigating the Tax Burden in the Age of Digitalization of the Economy 经济数字化时代的税负研究
Economics, taxes & law Pub Date : 2018-11-06 DOI: 10.26794/1999-849x-2018-11-4-141-151
O. Grabova, A. Suglobov
{"title":"Investigating the Tax Burden in the Age of Digitalization of the Economy","authors":"O. Grabova, A. Suglobov","doi":"10.26794/1999-849x-2018-11-4-141-151","DOIUrl":"https://doi.org/10.26794/1999-849x-2018-11-4-141-151","url":null,"abstract":"The subject of study is the tax burden under digitalization of the economy. The purpose of study is to harmonize the interests of the state, regions and business entities, as well as to ensure their economic security. The work identifies opportunities for innovations in theoretical foundations of the tax burden which are primarily based on the balance theory, theory of cross-sectoral analysis and the theory of industrial markets. Taking into account the level of generalization, the objectives of the study and the current regulatory framework, the authors systematize the methods for analyzing the tax burden. To confirm the proposed theoretical provisions, a statistical tax burden analysis in the Kostroma region has been carried out. A new approach to the tax burden analysis is proposed in view to rectify existing shortcomings in the methods.","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114266535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
ICO as a Business Financing Tool: Myths and Reality ICO作为商业融资工具:神话与现实
Economics, taxes & law Pub Date : 2018-11-06 DOI: 10.26794/1999-849X-2018-11-2-41-51
I. Lukasevich
{"title":"ICO as a Business Financing Tool: Myths and Reality","authors":"I. Lukasevich","doi":"10.26794/1999-849X-2018-11-2-41-51","DOIUrl":"https://doi.org/10.26794/1999-849X-2018-11-2-41-51","url":null,"abstract":"The subject of the research is new tools for business financing using the initial coin offering (ICO) in the context of the development of cryptocurrencies and the blockchain technologies as their basis. The purpose of the work was to analyze the advantages and disadvantages of the ICO in comparison with traditional financial tools as well as prospects, limitations and problems of using digital financial tools. Conclusions are made in relation to possibilities, limitations and application areas of digital business financing tools, particularly in the real sector, taking into account the specifics of the Russian economy and legislation. It is shown that the main problems of using the digital financial tools are related to the economic sphere and caused by the lack of adequate approaches to evaluation of assets as well as the shortage of objective information. The problems and new tasks of corporate finance in the digital economy are defined.","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128469714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Current problems of the tax system in the digital economy 数字经济中税收制度存在的问题
Economics, taxes & law Pub Date : 2018-11-06 DOI: 10.26794/1999-849x-2018-11-2-166-172
A. Editorial
{"title":"Current problems of the tax system in the digital economy","authors":"A. Editorial","doi":"10.26794/1999-849x-2018-11-2-166-172","DOIUrl":"https://doi.org/10.26794/1999-849x-2018-11-2-166-172","url":null,"abstract":"<jats:p>.</jats:p>","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"223 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125274165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The Scientific and Technological Policy of the EU and Prospects of Its Adaptation to the EAEU Practices 欧盟科技政策及其适应欧亚经济联盟实践的展望
Economics, taxes & law Pub Date : 2018-11-06 DOI: 10.26794/1999-849X-2018-11-3-107-113
V. N. Mironova
{"title":"The Scientific and Technological Policy of the EU and Prospects of Its Adaptation to the EAEU Practices","authors":"V. N. Mironova","doi":"10.26794/1999-849X-2018-11-3-107-113","DOIUrl":"https://doi.org/10.26794/1999-849X-2018-11-3-107-113","url":null,"abstract":"The subject of the research is the scientific and technological cooperation of countries within the framework of an integration association based on the EU case study. The purpose of the research was to identify the main vectors of the coordinated scientific and technological policy of the EU with a focus on the feasibility of its application to the EAEU practices to enhance business activities of enterprises in solving their own tasks. The experience of the EU countries in the implementation of scientific, technological and innovation policies made it possible to formulate a number of principles, methods and tools that can be used in the EAEU practices. It is concluded that in terms of the achievements considered herein, the foreign practice can be useful taking into account challenges faced by countries and companies when solving common problems, and will help avoid errors in making decisions. Based on the European experience of shaping a general scientific, technological and innovation policy, it is proposed to apply the EU experience to the practical activities of the EAEU member states.","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126517325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Transformation of the Market Environment by the Network Business in order to Implement Foresight Scenarios 转型市场环境，通过网络业务实现前瞻情景
Economics, taxes & law Pub Date : 1900-01-01 DOI: 10.26794/1999-849x-2021-14-3-98-109
M. Oborin
{"title":"Transformation of the Market Environment by the Network Business in order to Implement Foresight Scenarios","authors":"M. Oborin","doi":"10.26794/1999-849x-2021-14-3-98-109","DOIUrl":"https://doi.org/10.26794/1999-849x-2021-14-3-98-109","url":null,"abstract":"","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127512599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ways to Improve the Efficiency of the Functioning of Endowment Funds 提高捐赠基金运作效率的途径
Economics, taxes & law Pub Date : 1900-01-01 DOI: 10.26794/1999-849x-2021-14-6-92-100
S. R. Dreving
{"title":"Ways to Improve the Efficiency of the Functioning of Endowment Funds","authors":"S. R. Dreving","doi":"10.26794/1999-849x-2021-14-6-92-100","DOIUrl":"https://doi.org/10.26794/1999-849x-2021-14-6-92-100","url":null,"abstract":"","PeriodicalId":143414,"journal":{"name":"Economics, taxes & law","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115032550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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