AD ALTA: 10/02最新文献

CURRENT TAXATION MECHANISM OF CREDIT INSTITUTIONS IN THE RUSSIAN FEDERATION: ASSESSMENT OF THE STATE AND WAYS OF IMPROVEMENT AT THE CURRENT STAGE 当前俄罗斯联邦信贷机构的税收机制:现阶段的状态评估和改进途径

AD ALTA: 10/02 Pub Date : 2020-12-31 DOI: 10.33543/1002249254

K. Musaeva, F. Mirzabalaeva, Z. I. Shakhbanova, Galimat Alievna Bammaeva

{"title":"CURRENT TAXATION MECHANISM OF CREDIT INSTITUTIONS IN THE RUSSIAN FEDERATION: ASSESSMENT OF THE STATE AND WAYS OF IMPROVEMENT AT THE CURRENT STAGE","authors":"K. Musaeva, F. Mirzabalaeva, Z. I. Shakhbanova, Galimat Alievna Bammaeva","doi":"10.33543/1002249254","DOIUrl":"https://doi.org/10.33543/1002249254","url":null,"abstract":"The main goal of the study was to identify ways to improve the taxation mechanism of credit institutions in the Russian Federation as a special group of participants in tax relations based on the analysis of the current system and the specifics of their taxation at the present stage. In the course of the research, such scientific methods of the empirical and theoretical group as analysis and synthesis, abstraction and generalization, systemic and integrated approaches were applied. The article examines the key problems and features of the mechanisms for calculating and collecting the main taxes (income tax and value added tax) levied on credit institutions in the Russian Federation at the present stage. The study and systematization of theoretical and methodological approaches helped investigate and assess the role of banks in the formation and development of the tax system and the economy of Russia. The scientific novelty of the work lies in the development of proposals and recommendations, scientific and applied, aimed at realizing the fiscal and regulatory potential of the taxation mechanism of banks as a special group of tax relations. The positive elements of foreign experience in taxation of banks, from the point of view of its possible use in the Russian Federation were emphasized. The expediency is substantiated and a variant of income tax rates differentiation for credit institutions in terms of types of activities and profit is proposed. The importance of tax support for bank lending to priority sectors of the economy and increasing taxation of speculative transactions, currency and financial transactions is argued. The need to eliminate existing contradictions in tax legislation, improve the system of banks' liability, in order to minimize offenses and increase tax and general economic security in the Russian Federations revealed.","PeriodicalId":409470,"journal":{"name":"AD ALTA: 10/02","volume":"573 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123929183","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

CONSTRUCTION-TECHNICAL SPECIFICS OF A PREFABRICATED WOOD CONSTRUCTION SYSTEM 建筑-预制木结构系统的技术特点

AD ALTA: 10/02 Pub Date : 2020-12-31 DOI: 10.33543/1002373376

J. Švajlenka, M. Kozlovská

{"title":"CONSTRUCTION-TECHNICAL SPECIFICS OF A PREFABRICATED WOOD CONSTRUCTION SYSTEM","authors":"J. Švajlenka, M. Kozlovská","doi":"10.33543/1002373376","DOIUrl":"https://doi.org/10.33543/1002373376","url":null,"abstract":"Wood as a raw material and material in the construction of wooden buildings has an irreplaceable position in terms of the complex of mechanical, thermal-technical, aesthetic, utility, technological properties and the impact on the environment. In many countries of our region, it is a strategic, yet renewable raw material, which brings considerable profits to national economies, especially where it is comprehensively processed in products with high added value. Today's wood-based construction methods are very diverse and can be individually adapted and combined. Current wooden buildings intended for housing can in principle be divided according to the character and nature of vertical load-bearing structures into massive, skeletal and elementally constructed elements composed of individual elements. From the point of view of the efficiency of the construction process, an effective solution is especially construction systems that use elements of automation and prefabrication of structural elements of the construction site. The production process of prefabricated components is diverse depending on the specific manufacturer of the individual components. Pre-prepared structural elements and parts of structures more or less finalized are then transported to the construction site where they are assembled into the final form. In connection with prefabricated construction systems for the construction of wood-based structures, it is necessary to analyze their production process where it is possible to identify significant reserves and propose improvements to streamline the production process. From this point of view, in this paper we focused on the analysis of the production processes of a prefabricated wood-based construction system.","PeriodicalId":409470,"journal":{"name":"AD ALTA: 10/02","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131111317","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

TAX GAP AS A TOOL FOR MEASURING VAT EVASION IN THE EU COUNTRIES

AD ALTA: 10/02 Pub Date : 2020-12-31 DOI: 10.33543/1002813

Alena Andrejovská, V. Konečná, J. Hakalová

引用次数: 5

A BUSINESS INTELLIGENCE SOLUTION FOR BUSINESS CONTINUITY AND SAFETY MANAGEMENT IN PUBLIC UNIVERSITIES 面向公立大学业务连续性和安全管理的商业智能解决方案

AD ALTA: 10/02 Pub Date : 2020-12-31 DOI: 10.33543/1002357365

A. Podaras, Tomas Zizka, D. Nejedlová, David Kubat

引用次数: 0

PARTIAL COGNITIVE FUNCTIONS AND READING COMPETENCE OF STUDENTS WITH MILD INTELLECTUAL DISABILITIES 轻度智力障碍学生的部分认知功能与阅读能力

AD ALTA: 10/02 Pub Date : 2020-12-31 DOI: 10.33543/1002122134

Bibiána Hlebová, J. Kožárová