Suchergebnisse

Purpose: the article analyzes the tax policy of the Russian Federation and judicial practice of the cases related to tax legislation from the standpoint of business safe development and protection of state interests; contains measures that allow the formation of adequate tax relations between the state and business aimed at the development of the national economy.Methods: tax relations consider in two aspects: from the position of state interests, on the one hand, and subjective perception of business, on the other. In the research process, economic and statistical methods for processing analytical data, graphical and tabular methods for visualizing research results used, as well as methods for complex, system, comparative and structural-functional analysis and traditional general scientific methods: analysis, synthesis, induction, deduction, comparisons, generalizations, analogies, etc.Results: the author has performed an analysis of the structure and dynamics of tax revenues to the budget system of the Russian Federation and the results of the consideration of tax legislation application in terms of meeting the claims of various parties and the amounts recovered from lawsuits of tax authorities and taxpayers. The features of the regulatory framework to protect the interests of the state and business in the field of tax relations have considered. The key threats and opportunities for development at different levels of the functioning of tax relations have identified and specific measures aimed at improving the mechanism of tax relations between the state and business have proposed.Conclusions and Relevance: analysis of judicial practice shows an increase in the fiscal focus of the results of the consideration by the Arbitration courts of the cases related to tax legislation. The formation of a set of specific organizational and legal measures in the field of taxation aimed at improving business protection is necessary for protection of the state interests and the safe development of the national economy. They are the organization of effective interaction of business with regulatory authorities; reduction of taxation of investments in fixed assets; development of mechanisms for protecting the rights of investors. ; Цель. На основе анализа налоговой политики Российской Федерации и судебной практики применения налогового законодательства предложить меры, позволяющие сформировать адекватные налоговые отношения государства и бизнеса, рассматривая их в двух аспектах: с позиции интересов государства, с одной стороны, и восприятия предпринимателями условий для ведения бизнеса, с другой стороны.Методы или методология проведения работы. В процессе исследования применялись экономико-статистические методы обработки аналитических данных, графические и табличные способы визуализации результатов исследований, методы комплексного, системного и структурно-функционального анализа, а также традиционные общенаучные методы – анализ, синтез, индукция, дедукция, сравнения, обобщения, аналогии и другие.Результаты работы. Автором выполнен анализ структуры и динамики налоговых поступлений в бюджетную систему Российской Федерации. Исследованы результаты рассмотрения дел, связанных с применением налогового законодательства, в части удовлетворения требований различных сторон и взысканных сумм по искам налоговых органов и налогоплательщиков. Рассмотрены особенности нормативно-правового обеспечения защиты интересов государства и бизнеса в сфере налоговых отношений. Выявлены ключевые угрозы и возможности для развития на разных уровнях функционирования налоговых отношений. Предложены конкретные меры, направленные на совершенствование механизма налоговых отношений государства и бизнеса.Выводы. Анализ судебной практики показывает усиление фискальной направленности результатов рассмотрения в Арбитражных судах дел, связанных с применением налогового законодательства. В целях защиты государственных интересов и обеспечения безопасного развития национальной экономики необходимо формирование комплекса конкретных организационных и правовых мер в области налогообложения, направленных на повышение защиты бизнеса, в том числе на организацию эффективного взаимодействия бизнеса с надзорными органами, уменьшение налогообложения инвестиций в основной капитал, развитие механизмов защиты прав инвесторов.

In this paper we consider the role of government as a state owner and
public relations manager, as well as we consider the contradictions that arise from
the interaction of these two roles between business and government.

В статье проанализированы двусторонние отношения Болгарии и Северной Македонии в рамках евроинтеграции последней. Рассмотрены оценка болгарских экспертов политики Болгарии в отношении Северной Македонии, а также перспективы урегулирования двусторонних отношений.

In this article dynamic stability of interaction of small business, large business and society in oil industry is investigated. This system is system with an environmental risk. For modeling of the relations in a business environment «small business» – «large business» – «society» in oil branch the author is used mathematical apparatus of alarm counts. Four are considered, substantially diff erent from each other, the scenario. Characteristics of the second (best) scenario are in detail analyzed. Conclusions for production stabilization in the long term need to be given the state support to small business in oil branch. The analysis of nature of dynamic processes (in particular, stability), arising in social and economic systems under the infl uence of indignations of various nature, is an important link of formal procedures of the solution of a wide class of problems of management in systems of such class. Characteristic problems of this type are: elaboration of strategy of regional ecological policy, choice and research of efficiency of economic and legal mechanisms of regulation of technogenic and natural risk, forecasting of tendencies in political processes and some other. The value of this work is use for the first time the device of alarm counts for justification of need to develop small business in oil industry, in model is shown that despite growth of level of pollution quality of life of the population finds growth due to growth of number of workplaces. ; В данной статье исследуется динамическая устойчивость взаимодействия малого бизнеса, крупного бизнеса и социума в нефтяной промышленности. Эта система является системой с экологическим риском. Для моделирования отношений в бизнес-среде «малый бизнес» – «крупный бизнес» – «социум» в нефтяной отрасли автором использован математический аппарат сигнальных графов. Рассмотрены четыре, содержательно отличающихся друг от друга, сценария. Подробно анализируются характеристики второго (лучшего) сценария. Выводы для стабилизации добычи в перспективе необходимо оказывать государственную поддержку малому бизнесу в нефтяной отрасли. Анализ характера динамических процессов (в частности, устойчивости), возникающих в социально-экономических системах под действием возмущений различной природы, является важным звеном формальных процедур решения широкого класса задач управления в системах такого класса. Характерными задачами этого типа являются: выработка стратегии региональной экологической политики, выбор и исследование эффективности экономических и правовых механизмов регулирования техногенного и природного риска, прогнозирование тенденций в общественно-политических процессах и ряд других. Ценностью данной работы является использование впервые аппарата сигнальных графов для обоснования необходимости развивать малый бизнес в нефтяной промышленности, в модели показано, что, несмотря на рост уровня загрязнений, качество жизни населения обнаруживает рост за счет роста числа рабочих мест.

Рассмотрены особенности партнерства власти и бизнеса – одна из самых комментируемых тем в программах, посвященных поиску выхода экономики из кризиса. Об этом говорят многие и много, но какие проблемы решает такое судьбоносное сотрудничество поясняют единицы. В этой ситуации каждый предприниматель должен на своем опыте постигать, кем в действительности друг другу приходятся бизнес и государство. ; Peculiarities of partnership between government and business are considered - one of the most commented topics in the programs devoted to the search for an exit of the economy from the crisis. Many and many say this, but what problems are solved by such a fateful cooperation are explained by the units. In this situation, every entrepreneur must, in his experience, comprehend who in reality each other belongs to business and the state.

Аuthor analysis and gives new comprehension of contemporary problems of states succession in international law, elaboration of recommendations to improve legislation in force both on international and national levels etc. In legal sciences of the Republic of Uzbekistan it was the first attempt undertaken to explore the contemporary trends in theory and practices regarding the settlement of modern issues of the succession of states and its application in international law. The example of Uzbekistan was also analyzed.

during the crisis of the traditional family important to study the methods and techniques of social regulation of family relations in the contemporary reality. Special attention is paid to the legal regulation of having in my opinion the fundamental nature of the general system of social regulation, its value in the preservation of traditional family values, moral.

In this work, there are presented aims and main research trends of the Universitas Vytauti Magni cluster "Relations between state and society in Lithuania" as well as its future research perspectives are discussed. At the meantime, there 15 members in the cluster, 5 from them are PhD students. According to science fields, there are in the cluster theologians, historians, political scientists, ethnologists, art and literature critics. The cluster researches history of Lithuanian Catholic Church, and its relations with state and society in the past and in the present. It intensively collaborates with the center for Church history in the Faculty of Catholic Theology and with the center for Kaunas history in the Faculty of Humanities. Next to scientific activities, members of the cluster are lecturing for the students of Universitas Vytauti Magni and other high schools, are publishing works of science popularization, are participating in TV and radio broadcasts and in the public discussions.

In this work, there are presented aims and main research trends of the Universitas Vytauti Magni cluster "Relations between state and society in Lithuania" as well as its future research perspectives are discussed. At the meantime, there 15 members in the cluster, 5 from them are PhD students. According to science fields, there are in the cluster theologians, historians, political scientists, ethnologists, art and literature critics. The cluster researches history of Lithuanian Catholic Church, and its relations with state and society in the past and in the present. It intensively collaborates with the center for Church history in the Faculty of Catholic Theology and with the center for Kaunas history in the Faculty of Humanities. Next to scientific activities, members of the cluster are lecturing for the students of Universitas Vytauti Magni and other high schools, are publishing works of science popularization, are participating in TV and radio broadcasts and in the public discussions.

In this work, there are presented aims and main research trends of the Universitas Vytauti Magni cluster "Relations between state and society in Lithuania" as well as its future research perspectives are discussed. At the meantime, there 15 members in the cluster, 5 from them are PhD students. According to science fields, there are in the cluster theologians, historians, political scientists, ethnologists, art and literature critics. The cluster researches history of Lithuanian Catholic Church, and its relations with state and society in the past and in the present. It intensively collaborates with the center for Church history in the Faculty of Catholic Theology and with the center for Kaunas history in the Faculty of Humanities. Next to scientific activities, members of the cluster are lecturing for the students of Universitas Vytauti Magni and other high schools, are publishing works of science popularization, are participating in TV and radio broadcasts and in the public discussions.

The article is devoted to analysis of formation processes of interaction between the state, civil society and business in Russia. As an empirical basis the authors use the results of sociological research conducted by Public Opinion Fund in 2015, scientists of the South-Russian Institute of Management – Branch of Russian Presidential Academy of National Economy and Public Administration in 2012 and 2016. 44 % of respondents in the regions expressed a preference for the social partnership of government, business and civil society. The authors believe that the implementation of the mission of the Social Contract-2030 is possible through the mechanism of public-private partnership (PPP), which is the most promising and effective institution in modern economicpolitical condition of Russia. The strategic goals of the state consist in providing transfer of the country to the path of innovative development, aimed at reducing the export-resource dependence of the country in the context of the mission of Social Contract-2030 and the national security strategy of the country is impossible without formation of a partnership between the state, companies and commercial structures. Each of the members of the partnership provides a contribution to the implementation of the project. The business structure for its part contributes investment funds, human resources, effective business technologies, flexibility and responsiveness in decision-making, innovation and other private initiatives and available resources. The state in turn provides a partnership through their powers with necessary legal and institutional resources that ensure protective measures for the formation of a competitive and low-risk business. The main task of civil society is to help citizens in solving social problems and the implementation of control over the power structures in the fulfillment of social obligations of the state. The question of increasing the efficiency of mechanisms of Social contract-2030 implementation between the state, society, and business implies transparency of activities of public authorities and effective management of results.

Purpose: the purpose of the article was to analyze the influence of sanctions on economic relations of Russia and Germany (on firm level and on foreign direct investments), to find out how far the changes influenced the innovation potential of Russia in the long term and also the role of political relations in the economic context.Methods: the methodological base of the research is based on general scientific methods: scientific abstraction, analysis and synthesis, generalization, system-structural analysis.Results: the author analyzes the approaches towards quantifying the sanctions influence on Russian economy and its sectors, also the author analyzes the economic relations with Germany after the sanctions (foreign direct investment, the dynamic of German companies in Russia, corporate cash flow of some German companies, import dynamic).Conclusions and relevance: the author concludes, that although in the long run the sanctions could have an enormous impact on the innovation potential, but in the short term the overall market condition, that influences the intensity of imports and modernization of equipment, plays a bigger role. In spite of sanctions after the down turn of trade and direct investments there is a growth in amount of German business and foreign direct investment. The Russian market remains important for the German companies. The German companies are seeking to strengthening their positions. An important role plays the fact, that for the Russian companies the German ones are important suppliers of commodities and machines. This demand can't be fully satisfied by the Asian countries. ; Цель: Цель статьи – проанализировать влияние санкционного режима на торгово-экономические отношения России и Германии (в том числе, на уровне фирм и прямых иностранных инвестиций), а также изучить, насколько изменения повлияли на инновационный потенциал РФ в долгосрочной перспективе, и выявить роль политических вопросов в контексте экономических отношений.Методология проведения работы: Методологическая база исследования основана на общенаучных методах – научной абстракции, анализа и синтеза, обобщения, системно-структурного анализа.Результаты работы: Проанализированы существующие подходы к оценке влияния санкций на экономику России и ее отдельные секторы, а также прослежено реальное развитие отношений с ФРГ (прямые инвестиции, динамика числа представительств немецких компаний в РФ, оборот некоторых немецких компаний, динамики импорта).Выводы: Автор приходит к выводу, что, хотя влияние санкций отрицать нельзя, и в долгосрочной перспективе они способны значительно повлиять на инновационный потенциал России, в среднесрочной перспективе не менее значимой является общая конъюнктура, которая влияет на интенсивность взаимодействия и импорт необходимого для модернизации оборудования. Так, несмотря на санкции, после нисходящей динамики наблюдается рост оборота немецких компаний и увеличение прямых иностранных инвестиций в российскую экономику из ФРГ. Российский рынок остается важным для немецких компаний, которые стремятся сохранить свое присутствие, несмотря на политические и экономические сложности. Не последнюю роль в этом играет и важность закупаемых у них товаров и оборудования для российского бизнеса, который ощущает невозможность полностью переориентироваться на Восток.

The article considers regularities of structural transformations in conditions of transformation with a view to ensuring economic growth stability as a base of solving of social and economic issues in the national economy. The paper classifies and reveals the notion of structural policy; tasks of macroeconomic strategy and institutional transformations at the current stage of economic reforms in the Republic of Tajikistan. The main effects of structural changes were: attainment of economic independence by virtue of reduction of import of energy carriers, foodstuff and other products on the basis of development of import-substituting production; overcome of one-sided raw-material orientation of economy; strengthening of social and economic potential of the country; attraction of investment for carrying out of structural transformations; construction of new enterprises. ; В статье рассматриваются закономерности структурных преобразований в условиях трансформации для обеспечения устойчивости экономического роста как базы решения социально-экономических проблем в национальной экономике. В работе классифицировано и раскрыто понятие структурной политики; представлены и анализируются задачи макроэкономической стратегии и институциональных преобразований на текущем этапе рыночных реформ в Республике Таджикистан; в качестве основных проявлений структурных изменений отмечено: достижение экономической независимости за счет снижения импорта энергоносителей, продуктов питания и других товаров на основе развития импортозамещающих производств; преодоление однобокой сырьевой направленности экономики; укрепление социального и экономического потенциала страны; привлечение инвестиций для проведения структурных преобразований; строительство новых предприятий.

Recent years have seen the possibility of introducing into scientific circulation declassified documents of the highest state and political bodies, public organizations, and the spiritual directorates of Muslims, which until now were unknown in wide circles. They allow us to examine the forms and methods of activity of the Soviet state in building relationships with Muslims and to identify the directions, principles, and features of the work of state and public organizations in this sphere. A characteristic feature of religious policy in the late 1960s, one of the main conductors of which was the Council for Religious Affairs under the USSR Council of Ministers, established in December 1965, was the creation of a picture of the harmony of religious life and prosperity of religious organizations in the country. The Soviet Union demonstrated to the world that Soviet Muslims, like their coreligionists from other states, could go on Hajj to Saudi Arabia. The quantity of Hajj travelers from the USSR was extremely small and there was a huge disproportion not only between them and the number of Muslims who wanted to perform Hajj but also between the number of applications received by the organizers of the Hajj and the authorities, including the Council for Religious Affairs. At the same time, the heads of Muslim spiritual administrations could travel to Hajj several times. Analysis of archival documents discovered in 2022 showed the attitude to Muslims who made the Hajj from several angles: from the Soviet state, ordinary Muslims of the USSR, the authorities and Muslims of the countries visited by Soviet pilgrims during their journey, such as Sudan and Egypt. Very revealing is the attitude towards the Soviet pilgrims from the inhabitants of the Kingdom of Saudi Arabia, ranging from ordinary people to the authorities, including the king.

Исследуются теоретические и практические вопросы деловой цели в налоговых отношениях. На основе проведенного анализа выработано авторское определение деловой цели, постулируется необходимость разработки критериев разграничения правомерной и неправомерной налоговой оптимизации, а также вносятся предложения и определяются направления совершенствования национального законодательства. ; The theoretical and practical questions of a business purpose in tax relations are investigated. Based on the analysis, the author's definition of a business purpose was developed, the need to work out criteria for distinguishing between legitimate and unlawful tax optimization was postulated, and proposals and directions for improving national legislation were determined.