Author
Author's articles (4)
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#3 / 2011 Category: OPINIONS AND ASSESSMENTSThis paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration. To solve the problem of estimating the attractiveness of the tax administration in this study, we proposed a methodological approach based on comparative analysis of the rank of territorial systems of tax administration. In the basis of comparative analysis is the calculation of a set of indicators that characterize the tax administration system attractiveness from the standpoint of the taxpayer, with subsequent calculation of integral indexes and rankings of the Russian Federation. The results assessing the attractiveness of the tax administration system in the regions are shown. In this paper, we attempt to assess modern tax administration as one of the key economic institutions, as well as to obtain quantitative data on the status of the tax administration in Russia's regions.
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#4 / 2012 Category: OPINIONS AND ASSESSMENTSAuthor Naydenov A. S.,Significance of a government grows considerably in the context of adverse exogenous conditions and the recessionary tendencies in the world economy. One of the effective tools of a purposeful influence on the economy is tax administration. It is evident that tax administration system improvement is inseparable from development of a system of effectiveness evaluation. Analysis and systematization of theoretical and empirical investigations in the field of tax administration carried out in the course of study resulted in formulating the author’s notion of the concept of the tax administration system, which was defined as a set of forms and methods of realization of the tax mechanism by public administration intended for the encouragement of socio-economic development. Relying on the notion of tax administration system and the institutional theory it was concluded that first of all tax administration ought to be aimed at satisfying requirements of taxpayers. The extent of satisfying requirements of taxpayers was proposed to evaluate by means of designed technique of estimation of tax administration attractiveness for taxpayers. The results obtained by the application of the technique are presented in the article.
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#1 / 2013 Category: SOCIO-ECONOMIC PROBLEMS OF REGIONSThe article is devoted to the problem of estimating dynamic of shadow economy in the context of socio-economic crisis negative influence. Factors and threats supporting the increase of shadow economy during the economic crisis were studied. Current situation in the Ural Federal District with regard to shadow economic activity for the period from 2006 to 2012 was represented. The results of forecasting shadow activity were given in the article on the example of Ural Federal District regions. Data obtained was used for developing target program activities, aimed at minimization of negative influence of shadow economy during the economic crisis. Special attention was given to the problem of improving the effectiveness of international cooperation concerning counteraction of shadow economic activity.
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#3 / 2014 Category: NEW RESEARCH ON REGIONAL ECONOMYThis article presents an evolution of theoretical and methodological approaches to the welfare study. Existing theories of wellbeing are grouped according to accounted method of goods and resources distribution among society members. As a welfare future as a category we highlight objective (measured) and subjective (estimated) components. Based on the analysis of scientific literature we determine the ratio of individual and social welfare. The main differences between the categories of “ welfare” and “wealth” are given. The main difference consists in multidirectional changes of welfare and wealth for an increase (decrease) in income of the individual (country). In this article we present an analysis of modern approaches to the definition of welfare: state, institutional and expendable approach. The welfare level estimation is complicated due to the need to consider the subjective component. The article provides an analysis of existing approaches to quantitative welfare evaluation ranging from the most common techniques (HDI, GDP) to alternative techniques (Happy Planet Index).Methodological devices are structured by levels of welfare assessment objects (world, country, region, people). Based on the analysis of the advantages and disadvantages of methods we can conclude that the most reliable method is a comprehensive approach, which includes economic, environmental, social, vital and infrastructure indicators. The author’s approach to the formation of a complex methodological tool for individual and territory welfare estimation is presented in this article.