90 results on '"CONSOLIDATED BUDGET"'
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2. Tax Revenues in the Total Revenues of Local Budgets of Ukraine and Their Fiscal Potential
- Author
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Slavkova Alla A.
- Subjects
local budgets ,consolidated budget ,tax revenues ,local taxes and fees ,fiscal potential ,Business ,HF5001-6182 - Abstract
The aim of the article is to analyze the dynamics of tax revenues of local budgets in Ukraine for the period from 2018 to 2023 and to study their structure and share in the total revenues of local budgets, the consolidated budget and the country’s GDP to identify their fiscal potential and influencing factors. Analyzing the dynamics of tax revenues of local budgets from 2018 to 2023, it is worth noting the overall growth of these revenues during the mentioned period. However, the ongoing war that began in 2022 and other external factors have significantly affected this dynamic, leading to fluctuations. The article examines not only the general dynamics of tax revenues, but also their structure, distribution by main components and their relation to the total revenues of local and consolidated budgets, as well as a percentage of GDP. The share of tax revenues in total local budget revenues in Ukraine has undergone significant changes, increasing during the COVID-19 pandemic and the war in 2022, but slightly decreasing in 2023. The share of these revenues in total consolidated budget revenues also decreased in 2022 and 2023, indicating the impact of economic instability and war. The share of local tax revenues in GDP increased in 2022 and 2023, reflecting the increased role of local taxes in financing and adapting to new economic conditions. The dynamics and structure of local taxes and fees, as well as their contribution to the tax revenues of local budgets, are also considered. Analysis of the dynamics of local taxes and fees shows a steady growth in 2019–2020, but a sharp decline in 2022 due to hostilities. However, in 2023, there is a positive trend along with growth, which indicates the stabilization and recovery of the economy. The structure of local taxes and fees is undergoing changes, in particular, there is an increase in the share of the single tax, which indicates a strategic rethinking of the taxation system to simplify and increase the efficiency of tax collection. The increase in the share of local taxes and fees in the tax revenues of local budgets testifies to their importance in the financial support of local authorities and their economic self-sufficiency and stability. In general, the analysis provides an opportunity to understand the economic situation in the regions of Ukraine and the impact of external and internal factors on financial processes in Ukraine. The results obtained can be useful for government agencies, economists and researchers interested in the financial stability and economic development of the regions of Ukraine.
- Published
- 2024
- Full Text
- View/download PDF
3. Building a financial model in the ecosystem loop – creative spatial development of the region
- Author
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Mir Аbdul Kayum Jallal, L. M. Borshch, E. I. Vorobyova, O. G. Blazhevich, and A. R. Zharova
- Subjects
financial model ,ecosystem ,spatial development ,consolidated budget ,investment resources ,Economics as a science ,HB71-74 - Abstract
Purpose: the purpose of this article is to develop and build a financial model in the outline of the ecosystem of the creative spatial development of the region based on the resource financial potential.Methods: in preparing the article a wide range of research methods were used, primarily the method of analysis and synthesis, graphic method, method of statistical analysis, as well as the method of grouping in the formation of an integrated approach.Results: in the process of research, the sources of additional financial resources for formation of a profitable part of the budget, namely at the expense of leasing of property and receipt of additional taxes from registration of regional lands, used by legal and physical persons were revealed. The significance of the application of an integrated approach in the process of formation of the consolidated budget: tax and non-tax revenues; investments in fixed capital; financial profits of enterprises and organizations after taxation; capital and reserves of enterprises, organizations. It was revealed that in municipalities one ruble of total financial resources brings profit in relation to the gross regional product in each municipality differently, because not everywhere are effectively used financial resources.Сonclusions and Relevance: this study reveals information about the main trends and opportunities for the development of the region, identifies its strengths and weaknesses. The analysis and conclusions are important for specialists of municipalities and investors when they make decisions on investing capital in the facilities of the region. The analysis and conclusions carried out are of great importance for specialists of municipalities and investors when they make decisions on investing capital in the objects of the region.
- Published
- 2022
- Full Text
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4. Fiscal Optimization Through the Acquisition of Intra Group Services
- Author
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Marius Boita, Gheorghe Pribeanu, and Ionela Mihaela Milutin
- Subjects
fiscal result ,taxation ,accounting ,taxes ,consolidated budget ,Business ,HF5001-6182 ,Economics as a science ,HB71-74 - Abstract
This empirical study addresses the fiscal optimization of the profit tax by purchasing intragroup services for planning, respectively preparing the financial statements and adjusting the income and profit tax, with an impact on the deduction of value added tax. The study focuses on the economic relations regarding the procurement of services between a Romanian company and a cross-border one in affiliation relations. The study concludes that by applying fiscal policies and interpreting the legislation in the field of tax-accounting, certain transactions between related parties lead to fiscal optimization of taxes and fees, which have a negative impact on the consolidated state budget and the Romanian economy.
- Published
- 2022
5. Development and Consolidation of Budgetary Forms in Vertically Integrated Structures Based on the Application of the Mobley Matrix
- Author
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V.A.
- Subjects
vertically integrated structures ,consolidated budget ,mobley matrix ,cash budget ,balance sheet ,income and loss budget ,Business ,HF5001-6182 - Abstract
The article is devoted to the search for directions of consolidation of budgetary forms in vertically integrated structures. Existing methods of consolidation often differ depending on the specific activities of business entities, their financial relationships, organizational structure and other factors. The existence of such controversial issues leads to the development and implementation of the system of budgets adapted to the specifics of vertically integrated structures. The purpose of writing this article is to study the content of existing in practice of financial planning of budget forms and identification of ways to improve them with the possibility of their adaptation for vertically integrated structures. A set of interrelated budgets in a vertically integrated structure, the technology of their preparation and consolidation is called the budgetary system of the enterprise. Taking into account the complex organizational structure of such enterprises, in the process of implementing a budgeting system, it is important to identify the number of levels of budgeting (usually not more than 4). It is proved that more than four levels of budgeting system leads to complication of control over the execution of drawn budgets and impairs communication between the levels. For vertically integrated structures, the option of a consolidated (general) budget that combines a single form of cash flow budget, income and expenditure budget, balance sheet is chosen. Three options of such consolidation are most common in the economic literature: 1) formation of a single consolidated budget of a vertically integrated structure in the form of the Mobley matrix; 2) compilation of a consolidated budget of a vertically integrated structure using the Jacobs matrix; 3) a consolidated analytical balance sheet. The order of formation of the consolidated budget of vertically-integrated structure with the application of the Mobley matrix (provides the relationship and mutual consistency of the three primary forms – the budget of funds, profit and loss budget, balance sheet), which makes it possible to form information support for the centres of financial responsibility, a systematic view of the financial processes at the enterprise and simplifies the process of analysis of consolidated budget information. Prospects for further research should be linked to the study and organization of control over the execution of budget indicators and management decisions.
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- 2022
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6. Tax Revenues in a Pandemic: Decline or Growth in the Future?
- Author
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L. V. Mazur and A. E. Monashova
- Subjects
taxes ,global pandemic ,tax revenues ,budget system ,consolidated budget ,federal budget ,regional budgets ,budget execution ,Political institutions and public administration (General) ,JF20-2112 - Abstract
It is obvious that today the global factor determining the recessionary scenario for the development of the world economy is the coronavirus pandemic and quarantine measures to prevent its spread. The need to increase spending on the social sphere and medicine, business support and a reduction in revenue sources in the context of a business lockdown are becoming a serious test for the budget system. The article examines the dynamics of tax revenues in 2016–2020. An idea was formed about future tax revenues in the Russian Federation in the context of the economic crisis associated with the coronavirus pandemic.
- Published
- 2021
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7. Fiscal Optimization Through the Acquisition of Intra Group Services.
- Author
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Boita, Marius, Pribeanu, Gheorghe, and Milutin, Ionela Mihaela
- Subjects
FISCAL policy ,VALUE-added tax ,SALES tax ,RELATED party transactions ,FINANCIAL statements ,INCOME tax - Abstract
This empirical study addresses the fiscal optimization of the profit tax by purchasing intragroup services for planning, respectively preparing the financial statements and adjusting the income and profit tax, with an impact on the deduction of value added tax. The study focuses on the economic relations regarding the procurement of services between a Romanian company and a cross-border one in affiliation relations. The study concludes that by applying fiscal policies and interpreting the legislation in the field of tax-accounting, certain transactions between related parties lead to fiscal optimization of taxes and fees, which have a negative impact on the consolidated state budget and the Romanian economy. [ABSTRACT FROM AUTHOR]
- Published
- 2022
8. Financial situation of the EAEU member states: deficits and surpluses, opportunities and risks
- Author
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Lora N. Fediakina
- Subjects
government debt ,republican budget ,consolidated budget ,investments in gross fixed capital formation ,net lending ,borrowing ,Economic growth, development, planning ,HD72-88 ,Economics as a science ,HB71-74 - Abstract
The article defines the current level of stability and socio-economic development of the EAEU member states, and examines the factors constraining their economic growth. Public finances are considered: regional and consolidated budgets, budget deficits and sources of their coverage; state and state-guaranteed debts. The financial position of the countries participating in the Eurasian integration in relation to the outside world is analyzed, their deficits/surpluses and debts are revealed on the basis of balance of payments, foreign assets and liabilities.
- Published
- 2019
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9. Budget expenses as a tool for economic development
- Author
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Yuliya Markuts
- Subjects
budget ,consolidated budget ,state budget ,budget expenditures ,economic development ,program-target method ,Economic growth, development, planning ,HD72-88 ,Economics as a science ,HB71-74 - Abstract
Relevance of the research topic. Budget expenditures are significant tool of influence on social and economic processes, and perform reproductive, regulatory, incentive, social function. The issues of improving the budget expenditure planning system is relevant and interrelated with the expansion of the tasks facing financial and budget institutions in the course of their activities. Formulation of the problem. The study essentially budget as a tool for economic development is quite an important issue at the present stage of transformational changes, because the more efficient use of financial resources, redistributed through the budget system depends on the understanding of the nature of this category, and the main factors that determine its development. Analysis of recent research and publications. The issue of budget expenditures in the current economic conditions of the country, their effective creation and distribution, and the impact on social development as well, are presented in the works of local and foreign scientists T. Bogolib, V. Heyets, I. Zapatrina, J. M. Keynes, N. Kornienko, A. Laffer, L. Lisyak, I. Lukyanenko, I. Lunina, I. Lyutyi, A. Mazaraki, R. Masgrayev, V. Makogon, V. Oparin, M. Pasichnyi, A. Smith, J. Stiglitz, V. Fedosov, I. Chugunov, S. Yurii and others. Selection of unexplored parts of the general problem. However, given the transformation in the fiscal policy of our country, it is appropriate to increase the quality level of the budget expenditure as a tool for economic development in the financial regulatory system. Setting the task, the purpose of the study. The purpise of the study is to determine the directions of planning budget expenditures as a tool for the economic development of the country. Objectives of the study: to analyze the share of state and local budgets in the structure of the consolidated budget and Ukraine’s GDP, determine the impact of the expenditures of the consolidated budget of Ukraine on the economic development of the country, consider the features of using the program-targeted method as a tool to achieve the established financial priorities of the state. Method or methodology for conducting research. The article uses a set of scientific methods: the system approach, statistical analysis, structuring, analysis and synthesis. Presentation of the main material (results of work). The article identifies the importance of effective planning of budget expenditures as a tool for economic development of the country, substantiates the impact of budget expenditures on socio-economic processes, identifies features of using the program-target method in achieving the established financial priorities of the state. The field of application of results. The results of this study can be applied in the budget expenditure planning process. Conclusions according to the article. Budget expenditures are an effective instrument of financial regulation, have a significant impact on structural transformations in sectors of the economy and the social sphere. It is important to ensure the optimal allocation of a limited amount of budgetary funds in the areas of socio-economic development, to ensure compliance of the budget expenditure structure with certain strategic goals of the country. In the formation of budget targets, it is important to consider the performance of the implementation of state targeted and budget programs for the previous period.
- Published
- 2019
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10. FORMATION OF THE INCENTIVE ROLE OF THE ENVIRONMENTAL TAX IN UKRAINE.
- Author
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Uzhva, A., Belinska, S., and Rudenko, N.
- Subjects
ENVIRONMENTAL impact charges ,TAX incidence ,FISCAL policy ,INTERNAL revenue ,ENVIRONMENTAL protection ,U.S. state budgets - Abstract
Purpose. Developing trends for increasing the effectiveness of environmental tax as an institutional means of environmental protection and optimization of the tax burden. Methodology. A set of scientific methods and approaches was used in the research, which provided an opportunity to form a conceptually integrated scientific work. For this purpose, the following was used: content analysis method – to study the regulatory framework of the environmental tax; abstract-logical approach – to analyze the differences between the revenues of the environmental tax to the budget and the amount of funds planned and funds spent on environmental protection; integrated system approach – to compare environmental taxation in the European Union and Ukraine; method of logical generalization – to make proposals on how to increase the efficiency of the environmental tax, optimize the tax burden and align with Ukraine’s international obligations. Findings. A comparative analysis of environmental taxation in the European Union and Ukraine is conducted. The existing differences by types of environmental tax, the share of these types in the total amount of environmental tax and the purpose of environmental taxation in European countries and Ukraine are indicated. The dynamics of ecological tax revenues to the State budget and budget expenditures for environmental protection is studied. Trends in the dynamics of taxation, in particular, in creating a gap between revenues and expenditures are established. There is a tendency to form a significant gap in the amounts of environmental tax paid by enterprises. It is stated that only ten enterprises pay more than half of the country’s environmental tax. Originality. The necessity of formation of the role of ecological taxes stimulating preservation of the environment is pointed out and particular directions of formation of such incentives are offered. Proposals for environmental tax policy have been developed. It is stated that the increase in the environmental tax should be consistent with the overall tax burden per capita. Increasing the environmental tax also requires a preliminary detailed analysis of how the impact of its increase will affect each large enterprise and industry and determination of approaches to increasing the environmental tax differentiated according to transparent principles. Practical value. Recommendations are provided on how to increase the efficiency of the environmental tax as an institutional means of environmental protection, specific steps are proposed to optimize the tax burden and promote the norms approved by the Paris Climate Agreement and the Association Agreement with the EU. [ABSTRACT FROM AUTHOR]
- Published
- 2021
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11. THE IMPACT OF THE BUDGETARY COMPONENT OF FISCAL POLICY ON MACROECONOMIC GROWTH IN CONDITIONS OF FINANCIAL DECENTRALIZATION: CASE OF UKRAINE
- Author
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O. A. Shevchuk and V. V. Martynenko
- Subjects
capital expenditures ,state budget ,consolidated budget ,local budgets ,gross domestic product (GDP) ,physical volume index ,Economics as a science ,HB71-74 ,Business ,HF5001-6182 - Abstract
The article examines the role of the budget component of Ukraine’s fiscal policy in macroeconomic growth. The directions of increase of economic growth under the influence of financial decentralization are offered. The expediency of using multifactor economic and mathematical modelling in the study of the dynamics of the national accounts of Ukraine under the influence of indicators of the budget component of fiscal policy is substantiated. The purpose of this study is to investigate the dynamics of national accounts under the influence of the budget component of fiscal policy in the context of financial decentralization. A number of methods have been widely used in the study, including economic and mathematical modelling, correlation-regression analysis, factor analysis, and so on. These methods will underpin the development of strategic prospects for economic growth of the Ukrainian economy under conditions of financial decentralization. It is substantiated that an increase in the share of local budget expenditures in consolidated budget expenditures and a decrease in the share of state budget expenditures in GDP lead to an increase in the physical volume index of GDP and an increase in GDP in actual prices. It is also proven that the share of local budget expenditures in consolidated budget expenditures has an immediate direct impact on the GDP physical volume index. Another significant factor of direct influence on the GDP physical volume index is identified – the share of capital expenditures (development expenditures) in local budgets, as one of the indicators of financial decentralization efficiency. It is substantiated that the share of state budget expenditures in consolidated budget expenditures is a factor of inverse effect on GDP (in actual prices), and the share of capital expenditures is a factor of direct influence. It is proved that financial decentralization in Ukraine is an important factor of economic growth of the Ukrainian economy, as the increase of the share of local budget expenditures in the consolidated budget expenditures and the reduction of the share of state budget expenditures in GDP lead to an increase in the GDP physical volume index and an increase in actual GDP.
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- 2021
- Full Text
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12. Institutional aspects of budget relations development in the conditions of territorial development levels differentiation
- Author
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A. R. Kumpilova and S. K. Khamirzova
- Subjects
budget relations ,budget policy ,budget revenues ,budget expenditures ,budget subsidies ,consolidated budget ,intergovernmental transfers ,Technology - Abstract
The article analyzes current issues of fiscal capacity of regions with their own revenues at present stage of economic development of the Russian Federation. It is noted that the balance of the budget is a basic condition that allows regional authorities to fulfill their expenditure commitments. Besides, the article examines the problems of subsidies to regional budgets, identifies the reasons for their occurrence.
- Published
- 2018
13. Development оf Model оf System оf Regional Institutes оf Development in the Conditions of Formation of Innovative Knowledge-Intensive Economy
- Author
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V. V. Bondarenko, M. A. Tanina, V. A. Yudina, and T. V. Kharitonova
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consolidated budget ,Competition ,HD41 ,Finance ,HG1-9999 - Abstract
Results of the analysis of dependence of level of socio-economic indexes of the region (VRP, average per capita monetary income of the population, income of the consolidated budget of the territorial subject of the federation and number of the personnel occupied with research and development) from the level of profitability of activity of regional institutes of development are presented in article. The system of regional institutes of development representing set of the interconnected elements is developed: factors of the external environment, subject, object and methods of management. Realization of this system will allow to raise indicators of efficiency of regional institutes of development and to reach positive social and economic effects at the level of the region. Realization of the developed system of regional institutes of development will promote increase in level of regional development of subjects of the Russian Federation, will allow to develop the most perspective grow also the directions of regional economy.
- Published
- 2018
14. Implications of the Budget Deficit on the Labour Market in Romania
- Author
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Cibotariu Irina-Stefana and Boghean Florin
- Subjects
budget deficit ,consolidated budget ,labour market ,public sector debt ,Business ,HF5001-6182 ,Economics as a science ,HB71-74 - Abstract
The budget deficit has now become a common phenomenon in many countries, amid a surge in public spending. In Romania, as well as in other developing or developed countries, this topic is one of the most difficult issues facing economic policy. Under the current circumstances of economic activity, where financial needs are more advanced than available funds, budgeting at all levels is one of the primary issues, in particular by maintaining the principle of budgetary balance. Structure and Content of the Article – the article is structured as it follows : introduction, main chapters and the last part which presents the final conclusions concerning the suggested topic (the consequences of budget deficit over the labour market in Romania). The means used to finance the budget deficit, e.g. the increase in fiscality, the decrease in public spending, or the increase of public debt, leave their mark on the evolution of the labour market on both short and long term, as mentioned in the article.
- Published
- 2018
15. ДЕРЖАВНЕ ФІНАНСУВАННЯ СОЦІАЛЬНОЇ СФЕРИ В УКРАЇНІ: ВИБОРЧИЙ АСПЕКТ
- Author
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Чабанна, М. В.
- Subjects
BUSINESS cycles ,ECONOMIC expansion ,PUBLIC spending ,FISCAL policy ,SOCIAL problems - Abstract
The article examines changing social expenditures of the state budget in the context of parliamentary and presidential elections. In particular, the focus is made on the role of electoral expectations and socio-economic priorities of voters in the state budgeting. So, the author shows how election-oriented political actors intend to restructure government expenditures for the benefit of socially disadvantaged groups. At the same time, expanded fiscal policy leads to political business cycles which have a number of negative consequences for both social development and national economy in the long run (such as inflation, fiscal deficit growth, impediment to economic growth, etc.). To overcome and prevent these negative effects, the author emphasizes the need for 1) structural reforms in the social sphere, 2) increasing the efficiency of social expenditures, streamlining the system of benefits, 3) diversifying sources of funding for social programs as the measures that will eliminate the consequences of political business cycles and can potintially reduce populism. [ABSTRACT FROM AUTHOR]
- Published
- 2020
16. THE IMPACT OF THE BUDGETARY COMPONENT OF FISCAL POLICY ON MACROECONOMIC GROWTH IN CONDITIONS OF FINANCIAL DECENTRALIZATION: CASE OF UKRAINE.
- Author
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Shevchuk, O. A. and Martynenko, V. V.
- Subjects
FISCAL policy ,LOCAL budgets ,ECONOMIC indicators ,ECONOMIC models ,ECONOMIC policy - Abstract
Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
- Full Text
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17. БЮДЖЕТНО-ПОДАТКОВА ПОЛІТИКА В УМОВАХ ЕКОНОМІЧНИХ ПЕРЕТВОРЕНЬ.
- Author
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Панченко, Н. В.
- Abstract
Copyright of Scientific Papers NaUKMA. Economics is the property of National University of Kyiv-Mohyla Academy, Faculty of Humanities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
- Full Text
- View/download PDF
18. Interlevel Financial Flows in the Budget System of the Russian Federation.
- Author
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Klistorin, V. I.
- Abstract
The article examines direct and reverse financial flows between regions and the federal center. The objectives of regional and budgetary policy are considered. The methodological problems of assessing the scope of financial flows and their interchangeability are discussed. The author agrees that donor and recipient regions should be distinguished according to the criterion of balance of all interlevel financial flows, rather than being based only on receipt of funding or transfers from the federal budget. Such an approach makes it possible to partially eliminate changes in budget legislation on allocation of funding to regions. Comparison of the results of studies conducted in 1996–1998 and now shows that the number of donor regions has slightly increased for the period under review. It was found that consolidation of public finances in Russia did not lead to a significant reduction in differentiation in the development levels for regions. A trend of partial replacement of interbudgetary transfers by direct federal budget expenditures is revealed. [ABSTRACT FROM AUTHOR]
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- 2019
- Full Text
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19. Comparison of the Efficiency of Budget Financing and the Social Security of a Region
- Author
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Aleksandr Anatolyevich Kuklin, Svetlana Evgenyevna Shipitsyna, and Kseniya Sergeevna Naslunga
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risks ,threats ,social security ,budget financing ,consolidated budget ,rate of natural increase ,gross regional product ,unemployment ,Regional economics. Space in economics ,HT388 - Abstract
In the article, the theoretical and economic aspects of the category “security” are considered, the distinction between philosophical and socio-economic approaches to the understanding of social security is drawn. From the point of view of the system approach, the place of social security for national security protection is determined. The theoretical content of the category “social security” is shown; in the authors’ treatment, the specifying concepts such as “social risks”, “danger”, “threat” are given. For the purpose of risks identification (deviations) and the revealing of the factors of inefficient financing, the methodological tools for the assessment of the social security of a region are proposed. These tools are based on the integrated assessment of the regional socio-economic indexes and the indexes assessing the budgetary financing of the territory. The methodical approach offered by the authors is based on the detection of dependencies between the social and financial security of a region. As estimates, the indicators reflecting the level of social security in the territory of residence are chosen: income, expenses of the consolidated budget of a region, growth rate of gross regional product, rate of natural population growth, level of unemployment, population share with the income below living level. This approach is approved on the example of Perm Krai and Sverdlovsk region; the regularities, the favourable and adverse periods for social security of the region are revealed. The received estimates are ranged depending on a temporary log of growth (fall), elasticity and sensitivity to the budget financing. The results of the assessment have shown that, from the point of view of social security protection, Perm Krai has entered a stage of deep recession, which started in 2012. Similar tendencies are observed in the Sverdlovsk region. Nevertheless, considering both a visible variety and the dominating influence of Perm Krai and Sverdlovsk region on the social and economic development of the Volga and Ural Federal Districts respectively, the given comparison is of scientific and practical interest.
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- 2016
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20. РОЛЬ НДС В КОНСОЛИДИРОВАННОМ БЮДЖЕТЕ РОССИЙСКОЙ ФЕДЕРАЦИИ
- Subjects
indirect tax ,консолидированный бюджет ,consolidated budget ,value added tax ,budget revenue ,доход бюджета ,налог на добавленную стоимость ,косвенный налог - Abstract
В данной работе осуществлен анализ поступлений по налогу на добавленную стоимость за три прошедших календарных года (2019–2021). Анализ проведен на основе данных Федеральной налоговой службы., This paper analyzes the value added tax revenues for the past three tax periods (2019–2021). The analysis was carried out on the basis of data from the Federal Tax Service., Экономика и предпринимательство, Выпуск 3 (152) 2023, Pages 134-137
- Published
- 2023
- Full Text
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21. CONSOLIDATED BUDGET AS A SOCIAL DEVELOPMENT TOOL
- Author
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Y. I. Markuts, I. P. Adamenko, and N. V. Husarevych
- Subjects
budget ,consolidated budget ,budget revenues ,budget expenditures ,tax revenues ,social development ,Economics as a science ,HB71-74 ,Business ,HF5001-6182 - Abstract
The financial system significant element is consolidated budget, which includes all levels budgets and certain types of centralized funds. The budget policy implemented through the system of budgetary mechanisms and should ensure budgetary equilibrium and effective impact on socio-economic processes. A budget is a powerful tool for influencing socio-economic processes, and it performs regulatory, stimulating, social functions that determine its economic purpose. The mechanism of the volume and structure of budget revenues and expenditures formation is an important part of the budget regulation for ensuring the comprehensive development of society. The authors analyzed and evaluated the consolidated budget of Ukraine for 2008-2017, determined the share of revenue and expenditure components in the structure of the gross domestic product and the consolidated budget of Ukraine. At the same time, the authors analyzed the share of major taxes in the revenues of the Consolidated Budget of Ukraine and evaluated their dynamics in the gross domestic product. The article examines the influence of the budget revenues formation for social and economic development. The budget revenues are the financial and economic basis for the relevant authority members budgeting and performance of functions and tasks of the public authorities. Budget expenditures are an important area of influence on economic and social processes. In the paper, the authors prove that the direction of public expenditures on population social security has a significant impact on the social and economic development of the country. In order to achieve the efficient allocation of budgetary resources in terms of their limitations, improving the quality of public services and the availability of budget for the society is important to use program-target budgeting method. At this stage of development, the important task is to determine priorities in allocating budget expenditures and increase their effective use. The mechanism for evaluating the effectiveness of budget expenditures requires further improvements involving central government, which form the financial policy.
- Published
- 2018
- Full Text
- View/download PDF
22. CONSOLIDATED BUDGET AS A SOCIAL DEVELOPMENT TOOL.
- Author
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Markuts, Y. I., Adamenko, I. P., and Husarevych, N. V.
- Subjects
FEDERAL budgets ,SOCIAL development ,PUBLIC finance ,PUBLIC spending ,BUDGET laws - Abstract
Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2018
- Full Text
- View/download PDF
23. Implications of the Budget Deficit on the Labour Market in Romania.
- Author
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Irina-Stefana, Cibotariu and Florin, Boghean
- Subjects
BUDGET deficits ,LABOR market ,ECONOMIC activity ,BUDGET ,PUBLIC spending ,ROMANIAN economic policy - Abstract
The budget deficit has now become a common phenomenon in many countries, amid a surge in public spending. In Romania, as well as in other developing or developed countries, this topic is one of the most difficult issues facing economic policy. Under the current circumstances of economic activity, where financial needs are more advanced than available funds, budgeting at all levels is one of the primary issues, in particular by maintaining the principle of budgetary balance. Structure and Content of the Article - the article is structured as it follows : introduction, main chapters and the last part which presents the final conclusions concerning the suggested topic (the consequences of budget deficit over the labour market in Romania). The means used to finance the budget deficit, e.g. the increase in fiscality, the decrease in public spending, or the increase of public debt, leave their mark on the evolution of the labour market on both short and long term, as mentioned in the article. [ABSTRACT FROM AUTHOR]
- Published
- 2018
24. Розвиток та консолідація бюджетних форм у вертикально інтегрованих структурах на підставі застосування матриці Моблі
- Subjects
vertically integrated structures ,consolidated budget ,Mobley matrix ,cash budget ,balance sheet ,income and loss budget ,вертикально інтегровані структури ,консолідований бюджет ,матриця Моблі ,бюджет грошових коштів ,баланс ,бюджет прибутків та збитків - Abstract
The article is devoted to the search for directions of consolidation of budgetary forms in vertically integrated structures. Existing methods of consolidation often differ depending on the specific activities of business entities, their financial relationships, organizational structure and other factors. The existence of such controversial issues leads to the development and implementation of the system of budgets adapted to the specifics of vertically integrated structures. The purpose of writing this article is to study the content of existing in practice of financial planning of budget forms and identification of ways to improve them with the possibility of their adaptation for vertically integrated structures. A set of interrelated budgets in a vertically integrated structure, the technology of their preparation and consolidation is called the budgetary system of the enterprise. Taking into account the complex organizational structure of such enterprises, in the process of implementing a budgeting system, it is important to identify the number of levels of budgeting (usually not more than 4). It is proved that more than four levels of budgeting system leads to complication of control over the execution of drawn budgets and impairs communication between the levels. For vertically integrated structures, the option of a consolidated (general) budget that combines a single form of cash flow budget, income and expenditure budget, balance sheet is chosen. Three options of such consolidation are most common in the economic literature: 1) formation of a single consolidated budget of a vertically integrated structure in the form of the Mobley matrix; 2) compilation of a consolidated budget of a vertically integrated structure using the Jacobs matrix; 3) a consolidated analytical balance sheet. The order of formation of the consolidated budget of vertically-integrated structure with the application of the Mobley matrix (provides the relationship and mutual consistency of the three primary forms – the budget of funds, profit and loss budget, balance sheet), which makes it possible to form information support for the centres of financial responsibility, a systematic view of the financial processes at the enterprise and simplifies the process of analysis of consolidated budget information. Prospects for further research should be linked to the study and organization of control over the execution of budget indicators and management decisions., Стаття присвячена пошуку напрямів консолідації бюджетних форм у вертикально інтегрованих структурах. Існуючі методики консолідації часто різняться залежно від специфіки діяльності суб’єктів господарювання, їх фінансових відносин, організаційної структури та інших факторів. Наявність таких дискусійних питань обумовлює розробку та впровадження системи бюджетів, адаптовану до специфіки вертикально інтегрованих структур. Метою написання статті є дослідження змісту існуючих у практиці фінансового планування бюджетних форм та визначення шляхів їх удосконалення з можливістю їх подальшої адаптації для вертикально інтегрованих структур. Сукупність взаємопов’язаних бюджетів у вертикально-інтегрованій структурі, технологію їх складання та консолідації називають бюджетною системою підприємства. Враховуючи складну організаційну структуру таких підприємств, в процесі впровадження системи бюджетування важливо ідентифікувати кількість рівнів формування бюджетів (зазвичай не перевищує 4) Доведено, що понад чотири рівні формування бюджетної системи призводить до ускладнення контролю за виконанням складених бюджетів та погіршує комунікацію між рівнями. Для вертикально інтегрованих структур обирається варіант складання консолідованого (генерального) бюджету, що об’єднує єдиною формою бюджет руху грошових коштів, бюджет доходів та витрат, балансовий лист. В економічній літературі найбільш поширеними є три варіанти такої консолідації: 1)формування єдиного консолідованого бюджету вертикально інтегрованої структури у вигляді матриці Моблі; 2) складання зведеного бюджету вертикально-інтегрованої структури за допомогою матриці Якобса; 3)консолідований аналітичний баланс. Запропоновано порядок формування консолідованого бюджету вертикально інтегрованої структури із застосуванням матриці Моблі (передбачає взаємозв’язок та взаємоузгодженість трьох первинних форм – бюджету грошових коштів, бюджету прибутків та збитків, балансового листа), яка надає можливість сформувати інформаційне забезпечення для центрів фінансової відповідальності, що відображає системний погляд на фінансові процеси на підприємстві та спрощує процес аналізу інформації консолідованого бюджету. Перспективи подальших наукових досліджень варто пов’язати з дослідженням та організацією контролю за виконанням бюджетних показників та прийняттям управлінських рішень.
- Published
- 2022
25. Analysis of indirect taxation in Ukraine
- Author
-
Khodyakova Olga V.
- Subjects
indirect taxes ,indirect taxation ,value added tax ,excise tax ,customs duty ,consolidated budget ,Finance ,HG1-9999 ,Economics as a science ,HB71-74 - Abstract
The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine. The article analyses the modern state of indirect taxation in Ukraine. Specific weight of the value added tax, excise tax and customs duty are considered in the structure of tax receipts of the consolidated budget of Ukraine as indirect taxes. The article shows that receipts of the State Budget of Ukraine are mostly provided by indirect taxes. The Ukrainian taxation system is mostly a factor of reduction of the level of economic growth and investment activity in the country and the existing system of administering is not completely capable of excluding the possibility of tax evasion. The prospect of further studies in this direction is improvement of organisation of tax control in Ukraine and differentiation of the value added tax rates depending on the level of consumption of goods and level of income of consumers.
- Published
- 2014
26. THE ROLE OF ACCOUNTING IN EXERCISING THE STATE TREASURY FUNCTIONS.
- Author
-
GUNI, CLAUDIA NICOLETA
- Subjects
ACCOUNTING ,BANKING industry ,U.S. state budgets ,SOCIAL security ,BANK accounts ,FINANCE - Abstract
The accounting system used by the State Treasury resembles, in content and function, rather to the accounts used by the banks. Thus, the liquidities of the state budget revenues, the state social security budget, the local budgets and the special funds from extrabudgetary activities are reflected in the credit balance of those accounts, as in the case of customer accounts of the banks that keep their liquidities here. The customer credit balances of the bank accounts therefore reflect liquidities, while the debtor reflects their debit to the bank and their debit expresses payment amounts towards the providers, the state budget, loan repayments, etc., the same as the State Treasury accounts of this nature. [ABSTRACT FROM AUTHOR]
- Published
- 2017
27. MALİ SENKRONİZASYON HİPOTEZİ TÜRKİYE İÇİN GEÇERLİ Mİ?
- Author
-
AKSU, Hayati, KÜNÜ, Serkan, and BOZMA, Gürkan
- Abstract
Behind passing from consolidated budget to centralized budget after 2006, there has been seen simultaneity between public revenue and public expenditure. In this study, validity of fiscal synchronization hypothesis has been researched for Turkey for the period 2006:1-2016:1, using ARDL Bound Test suggested by Pesaran, Shin and Smith (2001) and Toda-Yamamoto causality test. According to empirical results obtained from researched, there is no cointegration in the long-run. Conversely, there is a bidirectional relationship between public revenue and public expenditure as regards Toda-Yamamoto causality test. According to this result, fiscal synchronization hypothesis is valid for Turkey for the period is inspected. [ABSTRACT FROM AUTHOR]
- Published
- 2017
28. Practici recente în reglementarea juridică a exonerării de la plată a unor obligații bugetare / fiscale.
- Author
-
BOSTAN, Ionel
- Subjects
BUDGET laws ,PUBLIC finance laws ,TAX exemption ,RELIGIONS ,LIABILITIES (Accounting) - Abstract
Copyright of Acta Universitatis George Bacovia. Juridica is the property of George Bacovia University, Faculty of Sciences Economics, Juridical & Administrative and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2017
29. Fiscal Policy in the Conditions of Economic Transformations
- Author
-
Panchenko, Natalia
- Subjects
економіка ,оподаткування ,consolidated budget ,budget deficit ,anti-crisis measures ,політика ,Зведений бюджет ,tax system ,бюджет ,дефіцит бюджету ,система оподаткування ,дефіцит ,Economics as a science ,бюджетно-податкова політика ,антикризові заходи ,HB71-74 ,fiscal policy ,система - Abstract
The purpose of the article is to reveal the directions of the improvement of fiscal policy in the conditions of economic transformations and macroeconomic shocks. The article reveals the need and importance of fiscal policy, which is a means of mobilizing the state’s financial resources and a lever for influencing economic development. This is especially true in the context of economic transformations and measures implemented to prevent negative effects of the financial crisis caused by the restrictions introduced to counteract the pandemic. In the course of the search, indicators that characterize the effectiveness of fiscal policy in the current conditions are analyzed. Dynamics of the Consolidated Budget revenues of Ukraine and its deficit indicate negative trends over a long period. The research reveals peculiarities of regulatory documents, which are the basis for tax reform and explores suggestions for further changes in the tax field. The article identifies peculiarities of changes in fiscal policy in current conditions, caused by the need to allocate additional funds to combat the spread of COVID-19 and the deterioration of macroeconomic projections through the introduction of quarantine. The article states that in order to counteract catastrophic effects of the crisis and ensure economic stability, it is necessary to create measures that will help to quickly overcome the crisis phenomena. According to the results of the study, it is concluded that the main task for today is to maintain the national economy after quarantine by stimulating business development and increasing a number of new jobs by reducing tax burden and creating the conditions for preventing corruption evasion. JEL classіfіcatіon: H3, H2 Manuscript received 30.04.2020, Метою статті є розкриття напрямів удосконалення бюджетно-податкової політики в умовах економічних перетворень та макроекономічних шоків. У статті обґрунтовано необхідність і значення бюджетно-податкової політики, яка є засобом мобілізації фінансових ресурсів держави і важелем впливу на розвиток економіки. Це є особливо актуальним в умовах проведення економічних перетворень та реалізації заходів щодо запобігання негативним наслідкам фінансової кризи, спричиненої запровадженням обмежень, спрямованих на протидію пандемії. У процесі дослідження проаналізовано показники, які характеризують ефективність бюджетно-податкової політики в сучасних умовах. Динаміка обсягів доходів Зведеного бюджету України та його дефіциту свідчить про негативні тенденції протягом тривалого періоду. Розкрито особливості нормативно-правових документів, які є основою реформування системи оподаткування, та досліджено пропозиції щодо подальших змін у податковій сфері. Визначено особливості змін у бюджетно-податковій політиці в сучасних умовах, які спричинені необхідністю виділення додаткових коштів на боротьбу з поширенням COVID-19 та погіршенням прогнозних макроекономічних показників через запровадження карантину. Зазначено, що для протидії катастрофічним наслідкам кризи та для забезпечення економічної стабільності потрібно сформувати заходи, які допоможуть швидко подолати кризові явища. За результатами дослідження зроблено висновок, що головним завданням на сьогодні є підтримання національної економіки після карантину за рахунок стимулювання розвитку бізнесу та збільшення нових робочих місць через зменшення податкового навантаження та створення умов для унеможливлення корупційних дій з ухилення від оподаткування. JEL classіfіcatіon: H3, H2 Матеріал надійшов 30.04.2020
- Published
- 2020
30. IMPROVEMENT OF THE BUDGETARY FINANCING' MECHANISM OF THE SOCIAL SPHERE IN THE RUSSIAN FEDERATION
- Subjects
social development ,lcsh:Management. Industrial management ,budget system ,consolidated budget ,state (municipal) assignment ,social protection ,quality of life of the population ,social policy ,Market economy ,lcsh:HD28-70 ,Russian federation ,Business ,Social sphere ,social budget expenditures ,state (municipal) social order ,Mechanism (sociology) - Abstract
The article discusses the dynamics and structure of expenditures of the consolidated budget of the Russian Federation on the social sphere as the most important financial parameter of the state social policy. The author shows that the specificity of social state spending in Russia is the emphasis mainly on the function of social protection. The priority at the present stage of the function of social development and the need to improve the mechanism of budget provision of state and municipal services in the social sphere is substantiated.
- Published
- 2020
31. Эффективность региональной бюджетной политики как основа финансовой стабильности региона
- Subjects
бюджетно-налоговая политика ,консолидированный бюджет ,inter-budget transfers ,consolidated budget ,межбюджетные трансферты ,tax revenues ,налоговые поступления ,fiscal policy - Abstract
Актуальность данной темы обусловлена высоким значением региональной финансовой политики в условиях проблемы социально-экономического разрыва регионов РФ. В статье проводится анализ налоговых и неналоговых поступлений в консолидированный бюджет Чеченской Республики за последние годы и на этой основе дается оценка эффективности бюджетно-налоговой политики в регионе. Отмечена роль межбюджетных трансфертов в формировании бюджетов дотационных регионов., The relevance of this topic is due to the high importance of regional financial policy in the context of the problem of the socio-economic gap of the regions of the Russian Federation. The article analyzes tax and non-tax revenues to the consolidated budget of the Chechen Republic in recent years and on this basis assesses the effectiveness of fiscal policy in the region. The role of inter-budget transfers in the formation of budgets of subsidized regions is noted., Экономика и управление: научно-практический журнал, Выпуск 5 (167) 2022, Pages 117-120
- Published
- 2022
- Full Text
- View/download PDF
32. Оценка финансовой политики региона (на примере Чеченской Республики)
- Subjects
бюджетно-налоговая политика ,консолидированный бюджет ,inter-budget transfers ,consolidated budget ,межбюджетные трансферты ,tax revenues ,налоговые поступления ,fiscal policy - Abstract
Актуальность данной темы обусловлена высоким значением региональной финансовой политики в условиях проблемы социально-экономического разрыва регионов РФ. В статье проводится анализ налоговых и неналоговых поступлений в консолидированный бюджет Чеченской Республики за последние годы, и на этой основе дается оценка эффективности бюджетно-налоговой политики в регионе. Отмечена роль межбюджетных трансфертов в формировании бюджетов дотационных регионов., The relevance of this topic is due to the high importance of regional financial policy in the context of the problem of the socio-economic gap of the regions of the Russian Federation. The article analyzes tax and non-tax revenues to the consolidated budget of the Chechen Republic in recent years and on this basis assesses the effectiveness of fiscal policy in the region. The role of inter-budget transfers in the formation of budgets of subsidized regions is noted., Экономика и управление: научно-практический журнал, Выпуск 3 (165) 2022
- Published
- 2022
- Full Text
- View/download PDF
33. Трансформация бюджетных расходов здравоохранения в регионах Северо-Западного федерального округа РФ на фоне пандемии COVID-19
- Subjects
платные услуги ,здоровье ,консолидированный бюджет ,region ,Northwestern Federal District ,регион ,consolidated budget ,население ,COVID-19 ,health ,population. paid services ,Северо-Западный федеральный округ - Abstract
Статья посвящена проблеме сохраняющихся межрегиональных различий в финансировании системы здравоохранения и, как следствие, неравного доступа населения к медицинским услугам. Приводятся результаты сравнительных расчетов вложения в систему здравоохранения из консолидированного бюджета регионов и оказания платных медицинских услуг населению. Объектом исследования выступают регионы Северо-Запада России. Анализируется влияние фактора пандемии COVID-19. Делается вывод о необходимости совершенствования региональной бюджетной политики., We look at the problem of persistent interregional differences in funding the health care system and the unequal access of the population to healthcare services resulting from it. The results of comparative calculations of the shares of investments in the healthcare system from the consolidated budget of the regions and paid medical services to the population are given. The object of the study is represented by the regions of the North-West of Russia. The effect of COVID-19 pandemic is analyzed. We make a conclusion that regional budgetary policy needs improving., ВЕСТНИК ОБРАЗОВАНИЯ И РАЗВИТИЯ НАУКИ РОССИЙСКОЙ АКАДЕМИИ ЕСТЕСТВЕННЫХ НАУК, Выпуск 1 2022
- Published
- 2022
- Full Text
- View/download PDF
34. ÜLKEMİZDE KONSOLİDE BÜTÇE HARCAMALARININ GELİŞİMİ 1980-2000
- Author
-
Serpil Ağcakaya
- Subjects
konsolide bütçe ,kamu harcamaları ,kamu kesimi açıkları ve vergiler ,consolidated budget ,public expenditures ,public sector deficits ,taxes ,Social sciences (General) ,H1-99 - Abstract
Bütçe açıklarıbir dönem içinde olağan kamu gelirleri ile kamu giderleri arasındaki farktır. Ülkemizde bütçe açıklarınıazaltmada, esasen konsolide bütçe gelirlerini arttırmaya yönelik etkin bir vergi politikasıile bütçe harcamalarınıkontrol altına alacak bir harcama programıyapılmasıgerekmektedir. Böylece ciddi bir vergi reformuna ihtiyaç duyulmaktadır. Ayrıca iç ve dışborç faiz ödemelerinin milli gelire oranının konsolide bütçe gelirleri artışhızının üstüne çıkmamasına dikkat edilmelidir. Merkez Bankasıkaynaklarına sınırlıölçüde başvurarak, özelleştirme uygulamalarının hızlandırılmasıgerekmektedir. Böylece bir yandan bütçe gelirlerinin artmasısağlanırken, diğer yandan harcamaların azaltılmasımümkün olacaktır
- Published
- 2003
35. Formation of the regulatory functions of the social state
- Author
-
V. P. Vasiliev
- Subjects
050208 finance ,consolidated budget ,media_common.quotation_subject ,social insurance ,05 social sciences ,social exclusion ,General Engineering ,Welfare state ,HM401-1281 ,Social insurance ,Competition (economics) ,Market economy ,Market mechanism ,Property rights ,social market economy ,0502 economics and business ,Economics ,Institution ,market mechanism ,Sociology (General) ,Social exclusion ,050207 economics ,Welfare ,welfare state ,media_common - Abstract
The article analyzes the stages of formation of the principles of the welfare state, the development of its models. The basic model of a market economy does not deny the essential role of the state in socio-economic processes. It is shown that each of the stages is complementary to the fundamental characteristics of the phenomenon of the welfare state, based on new social practices. Historical evolution is represented by the enrichment functions of the state and business along the trajectory of the welfare state — social market economy — the welfare state. A central element of the social state is the social insurance institution, emerged in the socio-labor relations as a form of interaction of employees and employers with trade unions and the state. The dominant feature of the social market economy is to ensure free entrance of citizens in market activity and related functions of the state to ensure availability to markets of labor and capital, ensuring competition and private property rights. Welfare society based on a powerful upsurge of economic dynamics and productivity marks the transition to a new quality of life and overcoming social exclusion. Illustrates the emerging tendency to increase the share of the state in ensuring social economic dynamics. Identified positive and negative aspects of this process. For the practice of public administration in Russia proposed restructuring of the budget expenditures and insurance payments.
- Published
- 2019
36. Directions for Improvement of the Institutional Provision for Reproduction of Public Goods in the Economic System of Ukraine.
- Author
-
Kichurchak, M. V.
- Abstract
The article aims to clarify the character of interaction between institutional factors and production of public goods, to single out the principal directions for improvement of the institutional provision for their reproduction in the Ukrainian economic system. Reliability and scientific validity of the obtained results are grounded in the methods of induction, deduction, comparison, historical and canonical analysis. The article describes the theoretical and methodological principles of the influence that institutional provision exerts on reproduction of public goods and analyzes the effect of the political and legal factors on their production in the Ukrainian economy. The author demonstrates that deformed production of these goods is caused by incompleteness of construction of the domestic representative democracy model; the processes of permanent improvement of electoral procedures; non-transparency of relations between the state and consumers of such goods in the system of a fiscal organization. Application of the canonical analysis allowed assessing the character of dependencies between the institutional provision and primary indicators of their production. The article proposes such important directions for enhancement of the institutional provision of reproduction of public goods in Ukraine: harmonization of electoral cycles of power branches, which fosters improved interaction with the electorate in terms of determination of preferences while producing such goods; completion of the process of reforming the electoral legislation and construction of a party system in order to enhance the functional capacity of the state; gradual transition to a better quality of democracy by developing political rights, civil liberties, freedom of the press and fighting corruption. [ABSTRACT FROM AUTHOR]
- Published
- 2015
37. Вплив оплати праці на формування бюджету й соціально-економічні процеси.
- Author
-
ПОЛІЩУК, А. О.
- Abstract
Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2014
38. ОЦЕНКА УРОВНЯ НАЛОГОВОЙ НАГРУЗКИ В ПРИДНЕСТРОВСКОЙ МОЛДАВСКОЙ РЕСПУБЛИКЕ
- Subjects
консолидированный бюджет ,налоговая нагрузка ,consolidated budget ,ВВП ,налоговая система ,tax burden ,налоговые доходы ,tax revenues ,tax system ,GDP - Abstract
В условиях современных рыночных отношений важнейшим экономическим регулятором, а также основой финансового механизма регулировании экономики государства является налоговая система. Важным элементом анализа эффективности конструкции налоговой системы страны является оценка уровня и динамики налоговой нагрузки. В статье проанализирована структура и динамика ВВП, налоговых доходов Приднестровской Молдавской Республики за период 2017-2019гг., которые служат базой для расчета уровня налоговой нагрузки. Проанализирована величина налоговой нагрузки в Приднестровье и других странах, дана оценка уровню налоговой нагрузки в ПМР., In the context of modern market relations, the most important economic regulator is the tax system, which is the basis of the financial mechanism for regulating the state economy. An important element of the analysis of the design effectiveness of a country's tax system is the assessment of the level and dynamics of the tax burden. The article analyzes the structure and dynamics of GDP and tax revenues of the Pridnestrovian Moldavian Republic for the period from 2017 to 2019, which serve as the basis for calculating the level of the tax burden. The study also analyzes the value of the tax burden of the Pridnestrovian Moldavian Republic and other countries as well as estimates the level of the tax burden in the PMR., Международный научно-исследовательский журнал, Выпуск 4 (106) 2021, Pages 144-148
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- 2021
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39. Пути совершенствования региональных доходов посредством оценки консолидированного бюджета региона
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бюджетно-налоговая политика ,консолидированный бюджет ,consolidated budget ,budget revenues ,доходы бюджета ,tax revenues ,налоговые поступления ,fiscal policy - Abstract
Актуальность данной темы обусловлена высоким значением бюджетно-налоговой политики в формировании финансовой системы как в масштабах страны, так и на региональном уровне. В статье проводится краткий анализ формирования доходов и расходов консолидированного бюджета Чеченской Республики за последние годы, и на этой основе дается оценка эффективности бюджетно-налоговой политики в регионе. Рассмотрены пути совершенствования и развития доходной части региональных и местных бюджетов., The relevance of this topic is due to the high importance of fiscal policy in the formation of the financial system both nationwide and at the regional level. The article provides a brief analysis of the formation of revenues and expenditures in the consolidated budget of the Chechen Republic in recent years and, on this basis, assesses the effectiveness of fiscal policy in the region. The ways of improving and developing the revenue side of regional and local budgets are considered., Экономика и управление: научно-практический журнал, Выпуск 6 (162) 2021
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- 2021
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40. ДИНАМИКА НАЛОГА НА ПРИБЫЛЬ В РОССЙСКОЙ ФЕДЕРАЦИИ
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консолидированный бюджет ,ставка налога ,tax base ,налоговая нагрузка ,consolidated budget ,задолженность по налогам ,налоговая база ,tax burden ,Tax revenues ,tax arrears ,tax rate ,Налоговые доходы - Abstract
В статье рассматривается значение налога на прибыль организаций в формировании доходов бюджета в условиях пандемии. Рассмотрены изменения налогового законодательства. Выявлены некоторые недостатки в налогообложении прибыли. Проведен анализ поступления налога на прибыль в бюджет. Рассмотрены потери доходов бюджета от применения налоговых льгот. Определена структура задолженности по налогу на прибыли., The article examines the importance of corporate income tax in the formation of budget revenues in a pandemic. Changes in tax legislation are considered. Some shortcomings in the taxation of profits have been identified. The analysis of income tax receipts to the budget is carried out. Losses of budget revenues from the use of tax incentives are considered. The structure of income tax arrears has been determined.
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- 2021
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41. [Untitled]
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���������������������������������� ������������ ,budget system ,consolidated budget ,budget revenues ,������������ ,������������������ �������������� ,������������ �������������� ,budget - Abstract
������������ ������������ ������������������ ���������������� ���������������� �������������� ������������������������ �������������������������� �������������� ���� �������������� ������������������ �������������������� �� ���������������������� ����������������. ���������� �������������������� �������������� ������������������������ �������������� ���� ���������������� ���������� �������������������������� ��������������. ������������ ������������ ���� ������������ ������������������������ �������������� �������������� �� ���������������� ������������������������������������ �������������� ������������������ �������������������� ���� ������������������ ��������. ������ �������������� �������������������� ��������������, �������������������� ��������, ������������������������ ���� ������������������ �������������������������� ������������������������ �� �������������������� ���������������� �� ������������������ ���������� �������������������������� �������������� ������������������ ��������������������., This article is devoted to the study of the main problems of the formation of the regional budget on the example of the Chechen Republic in modern conditions. The impact of existing problems on the revenue side of the regional budget is indicated here. The assessment is based on the analysis of the revenues and expenditures of the consolidated budget of the Chechen Republic in recent years. To solve the identified problems, measures aimed at improving the efficiency of the formation and execution of the revenue and expenditure part of the regional budget of the Chechen Republic have been identified.
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- 2021
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42. Бюджетно-налоговая политика и ее влияние на формирование консолидированного бюджета региона
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бюджетно-налоговая политика ,консолидированный бюджет ,inter-budget transfers ,consolidated budget ,межбюджетные трансферты ,tax revenues ,налоговые поступления ,fiscal policy - Abstract
Актуальность данной темы обусловлена высоким значением бюджетно-налоговой политики в формировании финансовой системы как в масштабах страны, так и на региональном уровне. В статье проводится анализ налоговых и неналоговых поступлений в консолидированный бюджет Чеченской Республики за последние годы и на этой основе дается оценка эффективности бюджетно-налоговой политики в регионе. Отмечена роль межбюджетных трансфертов в формировании бюджетов дотационных регионов., The relevance of this topic is due to the high importance of fiscal policy in the formation of the financial system both on a national scale and at the regional level. The article analyzes tax and non-tax revenues to the consolidated budget of the Chechen Republic in recent years and, on this basis, assesses the effectiveness of fiscal policy in the region. The role of inter-budget transfers in the formation of the budgets of subsidized regions is noted., Экономика и управление: научно-практический журнал, Выпуск 3 (159) 2021, Pages 123-126
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- 2021
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43. ВПЛИВ БЮДЖЕТНОЇ СКЛАДОВОЇ ФІСКАЛЬНОЇ ПОЛІТИКИ НА МАКРОЕКОНОМІЧНЕ ЗРОСТАННЯ В УМОВАХ ФІНАНСОВОЇ ДЕЦЕНТРАЛІЗАЦІЇ: КЕЙС УКРАЇНИ
- Author
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Shevchuk, O. A. and Martynenko, V. V.
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capital expenditures ,state budget ,consolidated budget ,local budgets ,gross domestic product (GDP) ,physical volume index ,капітальні видатки ,державний бюджет ,зведений бюджет ,місцеві бюджети ,валовий внутрішній продукт (ВВП) ,індекс фізичного обсягу ,капитальные расходы, государственный бюджет, сводный бюджет, местные бюджеты, валовой внутренний продукт (ВВП), индекс физического объема ,336.14(477) - Abstract
The article examines the role of the budget component of Ukraine’s fiscal policy in macroeconomic growth. The directions of increase of economic growth under the influence of financial decentralization are offered. The expediency of using multifactor economic and mathematical modelling in the study of the dynamics of the national accounts of Ukraine under the influence of indicators of the budget component of fiscal policy is substantiated.The purpose of this study is to investigate the dynamics of national accounts under the influence of the budget component of fiscal policy in the context of financial decentralization. A number of methods have been widely used in the study, including economic and mathematical modelling, correlation-regression analysis, factor analysis, and so on. These methods will underpin the development of strategic prospects for economic growth of the Ukrainian economy under conditions of financial decentralization.It is substantiated that an increase in the share of local budget expenditures in consolidated budget expenditures and a decrease in the share of state budget expenditures in GDP lead to an increase in the physical volume index of GDP and an increase in GDP in actual prices. It is also proven that the share of local budget expenditures in consolidated budget expenditures has an immediate direct impact on the GDP physical volume index.Another significant factor of direct influence on the GDP physical volume index is identified – the share of capital expenditures (development expenditures) in local budgets, as one of the indicators of financial decentralization efficiency. It is substantiated that the share of state budget expenditures in consolidated budget expenditures is a factor of inverse effect on GDP (in actual prices), and the share of capital expenditures is a factor of direct influence.It is proved that financial decentralization in Ukraine is an important factor of economic growth of the Ukrainian economy, as the increase of the share of local budget expenditures in the consolidated budget expenditures and the reduction of the share of state budget expenditures in GDP lead to an increase in the GDP physical volume index and an increase in actual GDP., Рассмотрена роль бюджетной составляющей фискальной политики Украины в макроэкономическом росте. Предложены направления повышения темпов экономического роста под влиянием финансовой децентрализации. Обоснована целесообразность применения многофакторного экономико-математического моделирования в исследовании динамики национальных счетов Украины под влиянием показателей бюджетной составляющей фискальной политики. Доказано, что именно финансовая децентрализация в Украине является важным фактором экономического роста экономики Украины, поскольку рост доли расходов местных бюджетов в расходах сводного бюджета и сокращениедоли расходов государственного бюджета в ВВП приводят к повышению уровня индекса физического объема ВВП и увеличение объема ВВП в фактических ценах., Розглянутo роль бюджетної складової фіскальної політики України в макроекономічному зростанні. Запропоновано напрями підвищення темпів економічного зростання під впливом фінансової децентралізації. Обґрунтовано доцільність застосування багатофакторного економіко-математичного моделювання у дослідженні динаміки національних рахунків України під впливом показників бюджетної складової фіскальної політики.Метa дослідження — є дослідження динаміки національних рахунків під впливом бюджетної складової фіскальної політики в умовах фінансової децентралізації. У ході проведеного дослідження широко використано ряд методів, зокрема економіко-математичне моделювання, кореляційно-регресійний аналіз, факторний аналіз тощо. Перелічені методи ляжуть в основу розроблення стратегічних перспектив економічного зростання економіки України в умовах фінансової децентралізації.Обґрунтовано, що зростання частки видатків місцевих бюджетів у видатках зведеного бюджету і скорочення частки видатків державного бюджету у ВВП призводять до підвищення рівня індексу фізичного обсягу ВВП і збільшення обсягу ВВП у фактичних цінах. Також доведено, що частка видатків місцевих бюджетів у видатках зведеного бюджету має безпосередній прямий вплив на індекс фізичного обсягу ВВП.Визначено інший суттєвий фактор прямого впливу на індекс фізичного обсягу ВВП — частка капітальних видатків (видатків розвитку) у місцевих бюджетах, як один з індикаторів ефективності фінансової децентралізації. Обґрунтовано, що частка видатків державного бюджету у видатках зведеного бюджету є фактором оберненого впливу на обсяг ВВП (у фактичних цінах), а частка капітальних видатків — фактором прямого впливу.Доведено, що саме фінансова децентралізація в Україні є важливим фактором економічного зростання економіки України, оскільки зростання частки видатків місцевих бюджетів у видатках зведеного бюджету і скорочення частки видатків державного бюджету у ВВП призводять до підвищення рівня індексу фізичного обсягу ВВП і збільшення обсягу ВВП у фактичних цінах.
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- 2020
44. Доходная и расходная часть бюджета РФ: эффективность использования бюджетных средств
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консолидированный бюджет ,budget policy ,consolidated budget ,расходная часть бюджета ,budget expenditures ,expense items ,доходная часть бюджета ,budget revenues ,бюджетная политика ,статьи расхода ,бюджет ,budget - Abstract
В статье представлены результаты анализа консолидированного бюджета РФ. Проведена оценка эффективности использования бюджетных средств с 2016 г. по 2018 г. Результаты анализа могут быть использованы в процессах разработки и реализации политики регулирования бюджетной политики государства., The article presents the results of the analysis of the consolidated budget of the Russian Federation. An assessment of the effectiveness of the use of budget funds from 2016 to 2018 was carried out. The results of the analysis can be used in the processes of development and implementation of the policy of regulation of the state budget policy., Экономика и предпринимательство, Выпуск 9 (122) 2020
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- 2020
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45. РОЛЬ НДС В ФОРМИРОВАНИИ ДОХОДОВ ФЕДЕРАЛЬНОГО БЮДЖЕТА
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FEDERAL BUDGET ,ДОХОДЫ ГОСУДАРСТВА ,VAT ,IMPORT ,CONSOLIDATED BUDGET ,ИМПОРТ ,MINISTRY OF FINANCE ,SURPLUS ,МИНФИН ,НДС ,ФЕДЕРАЛЬНЫЙ БЮДЖЕТ ,STATE REVENUES ,КОНСОЛИДИРОВАННЫЙ БЮДЖЕТ ,ПРОФИЦИТ - Abstract
В статье рассмотрены особенности источников формирования Федерального бюджета России в целом и его составляющей части в виде поступлений от уплаты НДС при внутренних и внешних сделках налогоплательщиков. Раскрыты показателей долей поступлений Федерального бюджета от уплаты НДС за 2017-2019 годы, а так же плановые периоды 202-2021 годы.
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- 2020
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46. РОЛЬ РЕГИОНАЛЬНЫХ НАЛОГОВ В ФОРМИРОВАНИИ БЮДЖЕТОВ СУБЪЕКТОВ РОССИЙСКОЙ ФЕДЕРАЦИИ
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local budget ,non-tax revenues ,consolidated budget ,interbudgetary transfer ,использование средств местных бюджетов ,местный бюджет ,межбюджетные трансферты ,налоговые доходы ,expenses ,консолидированный бюджет ,income ,use of funds from local budgets ,расходы ,неналоговые доходы ,income tax ,межбюджетный трасферт ,interbudgetary transfers ,налог на прибыль ,tax revenues ,доходы - Abstract
Региональная налоговая политика, как элемент государственной налоговой политики, направлена на обеспечение каждым субъектом страны полноценного развития своего хозяйственного комплекса и обеспечение его финансовой независимости за счет увеличения доходной базы бюджета. Региональные налоги устанавливаются Налоговым кодексом и законодательством субъектов Российской Федерации, являются составной частью налоговой системы государства и поступают в региональный бюджет. Каждый субъект стремится найти свое место в налоговой политике, выстроить собственную стратегию развития и определить методы реализации этой политики, объективно оценить свой налоговый потенциал. В статье анализируются налоговые поступления в федеральный и региональные бюджеты, рассматриваются направления формирования налоговой политики и практика применения региональных налогов., Regional tax policy, as an element of state tax policy, is aimed at ensuring that each constituent entity of the country fully develops its economic complex and ensures its financial independence by increasing the budget revenue base. Regional taxes are established by the Tax Code and the legislation of the constituent entities of the Russian Federation, are an integral part of the state tax system and go to the regional budget. Each subject seeks to find its place in tax policy, build its own development strategy and determine methods for implementing this policy, and objectively assess its tax potential. The article analyzes tax revenues to the federal and regional budgets, examines the directions of the formation of tax policy and the practice of applying regional taxes
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- 2020
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47. Аналитические показатели налоговой политики РФ в период с 2016 г. по 2019 г
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консолидированный бюджет ,tax policy ,social spending ,budget policy ,налоги ,consolidated budget ,налоговая политика ,бюджетная политика ,“shadow” economy ,taxes ,социальные расходы ,«теневая» экономика - Abstract
В статье продемонстрированы результаты анализа эффективности налоговой политики РФ путем рассмотрения динамики налоговых поступлений в целом, а также по видам налогов. Весомое влияние на целесообразное проведение налоговой политики оказывают показатели степени налоговой нагрузки и уровня налоговой задолженности, которые тоже рассматривались при изучении данного вопроса., The article demonstrates the results of the analysis of the effectiveness of the tax policy of the Russian Federation by considering the dynamics of tax revenues in general, as well as by type of tax. A significant influence on the appropriate implementation of tax policy is exerted by indicators of the degree of tax burdenand the level of tax debt, which were also considered when studying this issue., Экономика и предпринимательство, Выпуск 6 (119) 2020
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- 2020
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48. Демография и здоровье населения в контексте реализации национальных целей стратегического развития Российской Федерации
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demography ,здоровье ,consolidated budget ,демография ,national goals ,paid services ,health ,человеческий капитал ,Северо-Западный федеральный округ ,платные услуги ,консолидированный бюджет ,human capital ,North-West Federal District ,национальные цели - Abstract
Статья посвящена проблеме демографического развития и сохранения здоровья населения в контексте национальных целей, поставленных Президентом России в июле 2020 года. Приводятся демографические показатели и прогноз численности населения на примере регионов Северо-Запада России. Исследуется динамика финансирования системы здравоохранения. Приводятся результаты сравнительных расчетов вложения в систему здравоохранения из консолидированного бюджета регионов и платных медицинских услуг населению. Делается вывод о необходимости совершенствования региональной бюджетной политики., We look at the problem of demographic development and preservation of public health in the context of the national goals set by the President of Russia in July 2020. Demographic indicators and forecast of the population size are given by the example of the regions of the North-West of Russia. The dynamics of funding the health care system is studied. We offer the results of comparative assessment of allocations from the consolidated regional budget and paid medical services to the health care system. The conclusion is made about the need to improve the regional budgetary policy., ВЕСТНИК ОБРАЗОВАНИЯ И РАЗВИТИЯ НАУКИ РОССИЙСКОЙ АКАДЕМИИ ЕСТЕСТВЕННЫХ НАУК, Выпуск 3 2020
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- 2020
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49. ВЗАИМОСВЯЗЬ УРОВНЯ РАЗВИТИЯ И ФИНАНСИРОВАНИЯ СОЦИАЛЬНОЙ ИНФРАСТРУКТУРЫ В РОССИЙСКОЙ ФЕДЕРАЦИИ
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СОПОСТАВЛЕНИЕ ,COMPARISON ,SOCIO-ECONOMIC DEVELOPMENT ,УРОВЕНЬ РАЗВИТИЯ ,HOUSING AND COMMUNAL SERVICES ,EXPENDITURES ,СОЦИАЛЬНАЯ ИНФРАСТРУКТУРА ,ОБРАЗОВАНИЕ ,LEVEL OF DEVELOPMENT ,STRATEGIC PLANNING ,SOCIAL INFRASTRUCTURE ,ПОТРЕБНОСТИ НАСЕЛЕНИЯ ,CONSOLIDATED BUDGET ,REGIONS OF RUSSIA ,СОЦИАЛЬНО-ЭКОНОМИЧЕСКОЕ РАЗВИТИЕ ,СТРАТЕГИЧЕСКОЕ ПЛАНИРОВАНИЕ ,EDUCATION ,РАСХОДЫ ,DIFFERENTIATION ,ЗДРАВООХРАНЕНИЕ ,ДИФФЕРЕНЦИАЦИЯ ,ЖИЛИЩНО-КОММУНАЛЬНОЕ ХОЗЯЙСТВО ,POPULATION NEEDS ,HEALTH ,КОНСОЛИДИРОВАННЫЙ БЮДЖЕТ ,РЕГИОНЫ РОССИИ - Abstract
Введение: рассмотрена динамика государственных расходов, направленных на развитие социальной инфраструктуры в регионах Российской Федерации. Проведено сопоставление показателей уровня развития социальной инфраструктуры и объемов расходов консолидированных бюджетов регионов по здравоохранению, образованию и жилищно-коммунальному хозяйству. Материалы и методы: информационную базу исследования составили статистические данные Федеральной службы государственной статистики, материалы с официального сайта Министерства финансов Российской Федерации. В данном исследовании использованы методы ретроспективного, структурного, корреляционного анализа, группировки, анализа динамики и иные. Результаты: в результате сопоставления исследуемых показателей выявлены группы регионов, характеризующиеся определенным сочетанием уровня развития и объемов финансирования социальной инфраструктуры по рассматриваемым направлениям. Выявлены множественные случаи диспропорции ресурсного обеспечения и получаемых результатов в данной области, что обуславливается устойчивой характеристикой регионов с точки зрения эффективности реализуемых мер. Обсуждение: развитие социальной инфраструктуры региона происходит под влиянием комплекса разнородных факторов, в связи с чем для улучшения ситуации требуется комплексный подход. В рамках государственного управления остаются нерешенными вопросы, связанные со стратегическим планированием в данной области, в том числе, с точки зрения выравнивания уровня социально-экономического развития территорий. Заключение: проведенный анализ показал, что развитие социальной инфраструктуры на сегодняшний день в Российской Федерации, в частности, на региональном уровне, происходит весьма неравномерно. Кроме того, наблюдается высокий уровень дифференциации регионов по объемам государственного финансирования в данной области. В большинстве регионов сложилась ситуация, когда уровень развития социальной инфраструктуры в сфере образования, здравоохранения и жилищно-коммунального хозяйства не соответствует уровню государственных расходов на душу населения. Среди причин такого несоответствия отмечается низкая эффективность стратегического планирования, существующая система распределения государственных средств, особенности социально-экономического развития территорий и пр. Проведенное исследование помогает определить направления дальнейшего анализа в этой сфере и тем самым позволяет повысить эффективность мер государственной политики., Introduction: the dynamics of state expenditures aimed at the development of social infrastructure in the regions of the Russian Federation is considered. The comparison of indicators of the level of social infrastructure development and the volume of expenditures of the consolidated budgets in the regions in health, education, and housing and communal services was carried out. Materials and methods: the information base of the study was made up of statistical data from the Federal state statistics service and materials from the official website of the Ministry of Finance of the Russian Federation. This study uses methods of retrospective, structural, correlation analysis, grouping, analysis of dynamics, and others. Results: as a result of comparison of the studied indicators groups of regions are identified that are characterized by a certain combination of the level of development and the amount of funding for social infrastructure in the areas under consideration. Multiple cases of disproportion between the resource provision and the results obtained in this area have been identified, which is due to the stable characteristics of the regions in terms of the effectiveness of the measures implemented. Discussion: the development of the region's social infrastructure is influenced by a complex of heterogeneous factors, which requires a comprehensive approach to improve the situation. Within the framework of public administration, issues related to strategic planning in this area remain unresolved, including from the point of view of equalizing the level of socio-economic development of territories. Conclusion: the analysis showed that social infrastructure development in the Russian Federation today is very uneven at the regional level. In addition, there is a high level of regional differentiation in terms of public funding in this area. In most regions, there is a situation where the level of development of social infrastructure in education, health, and housing and communal services does not correspond to the level of state spending per capita. Among the reasons for this discrepancy, there is a low efficiency of strategic planning, the existing system of distribution of public funds, features of socio-economic development of territories, etc. The study helps to determine the directions of further analysis in this area and thus allows to increase the effectiveness of public policy measures.
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- 2020
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50. О некоторых негативных последствиях антироссийских санкций и направлениях их парирования
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consolidated budget ,антироссийские санкции ,anti-Russian sanctions ,import ,экспорт ,внешняя торговля ,foreign trade ,российская экономика ,Russian economy ,консолидированный бюджет ,импорт ,export - Abstract
В марте 2014 года Соединенные Штаты Америки и часть государств-членов Европейского Союза ввели пакет ограничительных мер в отношении физических и юридических лиц Российской Федерации. В дальнейшем к США и ЕС присоединился и ряд других стран. Эти меры нацелены на то, чтобы нанести ощутимый урон социально-экономическому, военному, научно-технологическому потенциалу России, подорвать ее международный престиж и конкурентоспособность и в конечном счете устранить с мировой арены опасного конкурента, вынудить российское руководство выполнить диктуемые ему требования. Цель настоящей статьи — определить экономические последствия таких запретительных мер для экономики Российской Федерации. Оценка проведена по ряду макроэкономических показателей: ВВП, производительность труда, объемы промышленного производства, экспорта и импорта, курс рубля к доллару, доходы консолидированного бюджета, In March 2014, the United States of America and some member States of the European Union introduced a package of restrictive measures against individuals and legal entities of the Russian Federation. Some other countries joined the US and the EU later. Using such measures, the sanctioning States expect to cause significant damage to the Russia’s socio-economic, military, scientific and techno-logical potential of, to undermine the international prestige and competitiveness of the Russian Federation, and, ultimately, to eliminate a dangerous competitor from the global arena and to force the Russian leadership to give in to the sanctions imposers’ demands. The author of this paper aims to estimate the economic consequences of such prohibitive measures for the Russian economy. The assessment was carried out on a number of macroeconomic indicators, such as: GDP, labor productivity, industrial output, exports and imports, ruble to dollar exchange rate, and consolidated budget revenues.
- Published
- 2020
- Full Text
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