The rental resources and property potential of land tax on legal persons is not sufficiently represented in economic literature both from the fiscal position of local budgets and in the regulatory context of local green economy. The contribution of land tax on legal persons remains significant for local budgets. Local budgets land tax on legal persons competentions from the position of local green economy development processes regulation are minimal. The paper goal: researching and definition options and markers of the land tax on legal persons transformation for local green economy development. The theoretical approaches and practice of taxation on lands, statutory instruments content were analyzed. Tax rates and its differentiation were analyzed as taxes regulation instruments. The foreign practice of legal persons lands taxation and its budget efficiency ware analyzed. The significance of the land tax on legal persons was proved as the most stable fiscal instrument of forming local budget income, which are necessary for public goods of territory financing. The problematics of the land tax on legal persons was researched, markers of its improving were pointed. The necessity of tax transforming was substantiated as instrument of local green economy development.
{"title":"THE CONTRIBUTION OF LAND TAX FROM LEGAL ENTITIES TO THE DEVELOPMENT OF THE \"GREEN\" ECONOMY: THEORY AND PRACTIC","authors":"S. I. Chuzmanova, A. I. Chuzmanov","doi":"10.14258/epb202248","DOIUrl":"https://doi.org/10.14258/epb202248","url":null,"abstract":"The rental resources and property potential of land tax on legal persons is not sufficiently represented in economic literature both from the fiscal position of local budgets and in the regulatory context of local green economy. The contribution of land tax on legal persons remains significant for local budgets. \u0000Local budgets land tax on legal persons competentions from the position of local green economy development processes regulation are minimal. The paper goal: researching and definition options and markers of the land tax on legal persons transformation for local green economy development. The theoretical approaches and practice of taxation on lands, statutory instruments content were analyzed. Tax rates and its differentiation were analyzed as taxes regulation instruments. The foreign practice of legal persons lands taxation and its budget efficiency ware analyzed. The significance of the land tax on legal persons was proved as the most stable fiscal instrument of forming local budget income, which are necessary for public goods of territory financing. The problematics of the land tax on legal persons was researched, markers of its improving were pointed. The necessity of tax transforming was substantiated as instrument of local green economy development.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114562553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The relevance of the chosen topic is due to the fact that the problem of state management of the quality of lifeof the population in the country causes the need for some adjustment. This is due to the low standard of living of certain segments of the population than in the developed countries of the world. It is established that the population is decreasing every year due to unfavorable environmental and other living enoditims, as well as increased migration of residents to other states. Along with this, imported products occupy a significant niche in the country’s economy, especially dairy and meat products, which reduces the growth rate of agro — industrial organizations and the level of economic security of the country. Another problems is the insufficient development of infrastructure in the regions and the small number of modern domestic plants for the production of innovative, knowledge-intensive means of production. These problems reduce the quality of the country’s human potential and cause the need to increase state financial capital for the reproduction of high-tech technologies. The validity of the topic is also due to the low innovative level of production of the subjects of the country’s industries, a significant proportion of obsolete means of labor, which causes a high labor intensity of manufactured goods in comparison with developed countries. During this period, the quality of food products is regulated in Russia according by technical conditions, and therefore does not meet international requirements. The manufactured products are characterized by low competitiveness, which necessitates accelerated innovative development and the introduction of digitalization processes in specific industries.
{"title":"QUALITY OF LIFE OF POPULATIM OF RUSSIA: STATE, PROBLEM, PROSPECTS","authors":"T. Ryabova, N. Suray","doi":"10.14258/epb202227","DOIUrl":"https://doi.org/10.14258/epb202227","url":null,"abstract":"The relevance of the chosen topic is due to the fact that the problem of state management of the quality of lifeof the population in the country causes the need for some adjustment. This is due to the low standard of living of certain segments of the population than in the developed countries of the world. It is established that the population is decreasing every year due to unfavorable environmental and other living enoditims, as well as increased migration of residents to other states. Along with this, imported products occupy a significant niche in the country’s economy, especially dairy and meat products, which reduces the growth rate of agro — industrial organizations and the level of economic security of the country. \u0000Another problems is the insufficient development of infrastructure in the regions and the small number of modern domestic plants for the production of innovative, knowledge-intensive means of production. These problems reduce the quality of the country’s human potential and cause the need to increase state financial capital for the reproduction of high-tech technologies. The validity of the topic is also due to the low innovative level of production of the subjects of the country’s industries, a significant proportion of obsolete means of labor, which causes a high labor intensity of manufactured goods in comparison with developed countries. \u0000During this period, the quality of food products is regulated in Russia according by technical conditions, and therefore does not meet international requirements. The manufactured products are characterized by low competitiveness, which necessitates accelerated innovative development and the introduction of digitalization processes in specific industries.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"4 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132203379","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article is devoted to assessing and identifying the problems of mutual influence of export activities and the image of the region, manifested through the influence of the image of the region on the prospects for the development of export activities and export activities on the image of the region. The relevance of the problem is connected with the need to strengthen the export positions of the Altai Territory in order to ensure the growth of its image in foreign markets. The authors have studied and evaluated the dynamics and structure of exports as a factor that has a significant impact on the image of the Altai Territory, identified possible areas of activity to improve its image in foreign markets, which, in turn, can positively affect the intensification of export activities. The growth of exports of Altai Krai products to foreign markets, the increase in its competitiveness, as well as the constantly changing market conditions update the study of the components of the image of the exporting region, require monitoring of the factors that determine it, taking into account the changing preferences of importers. As a result of theoretical studies of the problems of the image of the region, export activity, supported by analytical calculations of the dynamics and structure of exports of the main commodity groups of products of the Altai Territory in 2016-2020, the authors came to the conclusion that exports on the image of the region and the image on the prospects for the development of exports, the need to search ways to improve the effectiveness of mutual influence, based on the unique characteristics of the region.
{"title":"EXPORT OF ALTAI PRODUCTS AS A COMPONENT OF THE REGION'S IMAGE","authors":"M. Butakova, O. N. Sokolova","doi":"10.14258/epb202217","DOIUrl":"https://doi.org/10.14258/epb202217","url":null,"abstract":"The article is devoted to assessing and identifying the problems of mutual influence of export activities and the image of the region, manifested through the influence of the image of the region on the prospects for the development of export activities and export activities on the image of the region. The relevance of the problem is connected with the need to strengthen the export positions of the Altai Territory in order to ensure the growth of its image in foreign markets. The authors have studied and evaluated the dynamics and structure of exports as a factor that has a significant impact on the image of the Altai Territory, identified possible areas of activity to improve its image in foreign markets, which, in turn, can positively affect the intensification of export activities. \u0000The growth of exports of Altai Krai products to foreign markets, the increase in its competitiveness, as well as the constantly changing market conditions update the study of the components of the image of the exporting region, require monitoring of the factors that determine it, taking into account the changing preferences of importers. \u0000As a result of theoretical studies of the problems of the image of the region, export activity, supported by analytical calculations of the dynamics and structure of exports of the main commodity groups of products of the Altai Territory in 2016-2020, the authors came to the conclusion that exports on the image of the region and the image on the prospects for the development of exports, the need to search ways to improve the effectiveness of mutual influence, based on the unique characteristics of the region.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121827129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Primary incomes received by the population are an important incentive to improve labor productivity, its quality, and also serve as the main source of meeting the vital needs of the population. They determine the purchasing power of the population and its standard of living. This study is devoted to the study of the real standard of living of the population of the Altai Territory. During it, the composition of the consumer basket of Russians for 2022 was determined, compared with the norms established by the Ministry of Health of the Russian Federation and the level of food consumption in the USSR. The characteristic of the subsistence minimum for the population of the regions of the Siberian Federal District is given in comparison with the average value for the Russian Federation. The composition and dynamics of the resources of households in the Altai Territory as a whole and by categories of rural and urban population were also studied. Particular attention was paid to the study of the composition and dynamics of the expenses of the citizens of the region as a whole, as well as in the context of the urban and rural population. In the course of detailing the expenditure part of the budget of the inhabitants of the region, the food basket, the cost of purchasing non-food products and paying for services were analyzed. On the basis of the conducted research, it became possible to conclude that a very low standard of living has developed in the region, a significant part of the population drags out a beggarly existence.
{"title":"ASSESSMENT OF THE STANDARD OF LIVING OF THE POPULATION OF THE ALTAI REGION BASED ON THE ANALYSIS OF THE CONSUMER BASKET","authors":"N. Shevchuk, M. Kudinova","doi":"10.14258/epb202231","DOIUrl":"https://doi.org/10.14258/epb202231","url":null,"abstract":"Primary incomes received by the population are an important incentive to improve labor productivity, its quality, and also serve as the main source of meeting the vital needs of the population. They determine the purchasing power of the population and its standard of living. This study is devoted to the study of the real standard of living of the population of the Altai Territory. During it, the composition of the consumer basket of Russians for 2022 was determined, compared with the norms established by the Ministry of Health of the Russian Federation and the level of food consumption in the USSR. The characteristic of the subsistence minimum for the population of the regions of the Siberian Federal District is given in comparison with the average value for the Russian Federation. The composition and dynamics of the resources of households in the Altai Territory as a whole and by categories of rural and urban population were also studied. Particular attention was paid to the study of the composition and dynamics of the expenses of the citizens of the region as a whole, as well as in the context of the urban and rural population. In the course of detailing the expenditure part of the budget of the inhabitants of the region, the food basket, the cost of purchasing non-food products and paying for services were analyzed. On the basis of the conducted research, it became possible to conclude that a very low standard of living has developed in the region, a significant part of the population drags out a beggarly existence.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"48 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120887437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper deals with the problem of choosing a special tax regime by small businesses (enterprises) in order to reduce the fiscal burden on business. The purpose of the article is to identify the regions of Russia with «attractive» tax conditions for the creation of small businesses in the conditions of special tax regimes, taking into account tax changes in the practice of property taxation. The regions of Russia with the largest share of the employed able-bodied population in small business for 2018-2020 have been identified. The features of the taxation of property of organizations depending on its location and type of real estate are established; vehicles depending on the region of their registration, capacity and date of issue. Changes in the tax legislation of property taxation of organizations in the conditions of special tax regimes are considered. Conclusions are drawn about the expediency of taxpayers choosing the cities of Moscow, St. Petersburg, Kaliningrad, Novosibirsk, Sverdlovsk, Voronezh and Tyumen regions for starting a business and choosing a special tax regime. The results obtained are of interest to Russian organizations using special tax regimes.
{"title":"REGIONS OF RUSSIA AS CENTERS OF GRAVITORY FOR SMALL AND MEDIUM-SITEZ BUSINESSES (ORGANIZATIONS) CENDEZ SPECIAL TAX REGIONS","authors":"V. Koretskaia-Garmash","doi":"10.14258/epb202220","DOIUrl":"https://doi.org/10.14258/epb202220","url":null,"abstract":"The paper deals with the problem of choosing a special tax regime by small businesses (enterprises) in order to reduce the fiscal burden on business. The purpose of the article is to identify the regions of Russia with «attractive» tax conditions for the creation of small businesses in the conditions of special tax regimes, taking into account tax changes in the practice of property taxation. The regions of Russia with the largest share of the employed able-bodied population in small business for 2018-2020 have been identified. The features of the taxation of property of organizations depending on its location and type of real estate are established; vehicles depending on the region of their registration, capacity and date of issue. Changes in the tax legislation of property taxation of organizations in the conditions of special tax regimes are considered. Conclusions are drawn about the expediency of taxpayers choosing the cities of Moscow, St. Petersburg, Kaliningrad, Novosibirsk, Sverdlovsk, Voronezh and Tyumen regions for starting a business and choosing a special tax regime. The results obtained are of interest to Russian organizations using special tax regimes.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132612496","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Enterprise risk management enables agricultural organizations to anticipate risks that could affect productivity and performance and take the necessary steps to minimize adverse factors and maximize competitive opportunities. Obtaining reliable risk information enables in resource-constrained settings to assess overall resource needs, prioritize resource use, and improve resource allocation. In addition, the viability of an organization in the medium and long term depends on its ability to anticipate and respond to changes, not only for stable functioning, but also for progressive development. This determines the relevance of the study, the task of which is to analyze and study the prospects for building a risk-based accounting, monitoring and management system. The risk management systems of a number of agricultural organizations in two agro-oriented regions were studied: the Rostov Region and the Altai Territory. The logic of the study consisted in a consistent and interconnected consideration of the problems of the functioning of agriculture in the regions; threats of violation of the economic security of organizations in the analyzed industry; issues of organizing an information system that meets the tasks of risk management; methods and strategies of risk management in agriculture. The authors concluded that it is necessary to transform the accounting and analytical system of agricultural organizations. The main direction of this transformation is the integration of strategy development, management methods and management accounting tools. The measurement of the underlying performance factors and the organization’s response to risk generate strategic opportunities and key competitive capabilities for agricultural organizations.
{"title":"RISK MANAGEMENT IN AGRICULTURE: ACCOUNTING AND ANALYTICAL ASPECT","authors":"M. Semikolenova, L. Semina, S. Zemlyakova","doi":"10.14258/epb202228","DOIUrl":"https://doi.org/10.14258/epb202228","url":null,"abstract":"Enterprise risk management enables agricultural organizations to anticipate risks that could affect productivity and performance and take the necessary steps to minimize adverse factors and maximize competitive opportunities. Obtaining reliable risk information enables in resource-constrained settings to assess overall resource needs, prioritize resource use, and improve resource allocation. In addition, the viability of an organization in the medium and long term depends on its ability to anticipate and respond to changes, not only for stable functioning, but also for progressive development. This determines the relevance of the study, the task of which is to analyze and study the prospects for building a risk-based accounting, monitoring and management system. The risk management systems of a number of agricultural organizations in two agro-oriented regions were studied: the Rostov Region and the Altai Territory. The logic of the study consisted in a consistent and interconnected consideration of the problems of the functioning of agriculture in the regions; threats of violation of the economic security of organizations in the analyzed industry; issues of organizing an information system that meets the tasks of risk management; methods and strategies of risk management in agriculture. The authors concluded that it is necessary to transform the accounting and analytical system of agricultural organizations. The main direction of this transformation is the integration of strategy development, management methods and management accounting tools. The measurement of the underlying performance factors and the organization’s response to risk generate strategic opportunities and key competitive capabilities for agricultural organizations.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114156514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the management system of a modern industrial organization, an important place belongs to the controlling of counterparties, which is a system that provides control of customers of industrial products, as well as suppliers, in order to prevent late payments, optimize the credit policy in relation to organizations that delay payment. It is worth noting the rather high importance of this area of controlling, as it allows you to reduce financial losses associated with the diversion of funds. At the same time, a well-built system of controlling counterparties of an industrial organization must certainly be accompanied by tools that make it possible to comprehensively assess their condition, reliability, and identify possible failures. It is also worth noting that the methods for assessing the reliability of counterparties already available in modern literature are not completely informative, since they rely mainly on economic and financial analysis data, including financial stability and liquidity ratios, for which normative values have been formed in science, considered sufficient for all organizations, regardless of industry. In addition, when assessing profitability, experts are guided by industry averages. At the same time, the economic conditions of each organization differ significantly not only depending on the industry, but also on the region, which does not always allow the application of well-known standards. The article proposes an analytical toolkit that allows you to evaluate counterparties in the controlling system based on average indicators in the regional context and in a particular industry, which improves the accuracy of the assessment.
{"title":"TOOLS FOR CONTROLLING CONTRACTORS IN THE MANAGEMENT SYSTEM OF AN INDUSTRIAL ORGANIZATION","authors":"O. G. Chernysheva","doi":"10.14258/epb202230","DOIUrl":"https://doi.org/10.14258/epb202230","url":null,"abstract":"In the management system of a modern industrial organization, an important place belongs to the controlling of counterparties, which is a system that provides control of customers of industrial products, as well as suppliers, in order to prevent late payments, optimize the credit policy in relation to organizations that delay payment. It is worth noting the rather high importance of this area of controlling, as it allows you to reduce financial losses associated with the diversion of funds. At the same time, a well-built system of controlling counterparties of an industrial organization must certainly be accompanied by tools that make it possible to comprehensively assess their condition, reliability, and identify possible failures. It is also worth noting that the methods for assessing the reliability of counterparties already available in modern literature are not completely informative, since they rely mainly on economic and financial analysis data, including financial stability and liquidity ratios, for which normative values have been formed in science, considered sufficient for all organizations, regardless of industry. In addition, when assessing profitability, experts are guided by industry averages. At the same time, the economic conditions of each organization differ significantly not only depending on the industry, but also on the region, which does not always allow the application of well-known standards. The article proposes an analytical toolkit that allows you to evaluate counterparties in the controlling system based on average indicators in the regional context and in a particular industry, which improves the accuracy of the assessment.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121317503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article proposes a method for managing the development of consumer properties of goods using the categories of utility and value. The author considers the content of the philosophy of utilitarianism and axiology. The author proposes to use their fundamental principles as the basis of the marketing function for the development of consumer properties of goods. Utility, according to the theory of utilitarianism, is capable of shaping such social behavior that increases the level of satisfaction with the everyday life of the bulk of consumers. Value in the everyday life appears in the desire of individuals and large social groups to obtain real quantitative benefits from the consumption of purchased goods. Finally, utility of individual consumer properties is represented by the value of the entire product for sale. That is the task of marketing in business. The solution to this task is the real substantive connection between the philosophy of utilitarianism and axiology with the functional tasks of marketing to develop the functional characteristics of the good. These characteristics, in the process of buying and selling, are perceived by buyers as its consumer properties, by which they judge the value of the purchase. The author proposes to use these philosophical principles in solving the functional tasks of marketing for the development of goods by the means of a three-level model for analyzing the consumer properties of goods. According to this model at the first level the author proposes to use an indicator that reflects the value of the purchase, for example, car fuel efficiency. At the second and third levels there are the consumer properties of individual components, aggregates that consumers integrate in consciousness into the value of the entire product. This value determines the behavior of the buyer when making purchases.
{"title":"MARKETING AS A FUNCTION OF BUSINESS MANAGEMENT IN THE CONTEXT OF PHILOSOPHY OF UTILITARISM AND AXIOLOGY","authors":"V. Belyaev, O. Pyatkova","doi":"10.14258/epb202216","DOIUrl":"https://doi.org/10.14258/epb202216","url":null,"abstract":"The article proposes a method for managing the development of consumer properties of goods using the categories of utility and value. The author considers the content of the philosophy of utilitarianism and axiology. The author proposes to use their fundamental principles as the basis of the marketing function for the development of consumer properties of goods. Utility, according to the theory of utilitarianism, is capable of shaping such social behavior that increases the level of satisfaction with the everyday life of the bulk of consumers. Value in the everyday life appears in the desire of individuals and large social groups to obtain real quantitative benefits from the consumption of purchased goods. Finally, utility of individual consumer properties is represented by the value of the entire product for sale. That is the task of marketing in business. The solution to this task is the real substantive connection between the philosophy of utilitarianism and axiology with the functional tasks of marketing to develop the functional characteristics of the good. These characteristics, in the process of buying and selling, are perceived by buyers as its consumer properties, by which they judge the value of the purchase. The author proposes to use these philosophical principles in solving the functional tasks of marketing for the development of goods by the means of a three-level model for analyzing the consumer properties of goods. According to this model at the first level the author proposes to use an indicator that reflects the value of the purchase, for example, car fuel efficiency. At the second and third levels there are the consumer properties of individual components, aggregates that consumers integrate in consciousness into the value of the entire product. This value determines the behavior of the buyer when making purchases.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128975720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
E. Koroleva, V. Mishchenko, O. N. Koroleva, N. Speranskaya
The article is devoted to the issues of resettlement of emergency housing stock on the territory of the Altai Territory. The authors conducted a review of the existing state of the housing stock, a comparative analysis of data, research materials on this issue. As a result, the problems of the implementation of housing stock settlement in the city of Barnaul were formulated proposals formulated its mechanism. The proposals indicated in the article can be implemented not only on the territory of the city of Barnaul, but also in all cities of both the Altai Territory and the Russian Federation. The problems of the urban emergency housing stock identified in the article and the outlined proposals for the implementation mechanism: preparation of programs, redistribution of funding, creation of a regulatory framework, etc. will increase the comfort of residents and increase the comprehensive improvement of cities. Authorities at all levels will have the opportunity to provide targeted assistance to residents in the first place, when there is an urgent need.
{"title":"FEATURES OF EMERGENCY HOUSING STOCK MANAGEMENT IN THE ALTAI TERRITORY AS A FACTOR OF URBAN IMPROVEMENT AND COMFORT OF LIVING OF THE POPULATION","authors":"E. Koroleva, V. Mishchenko, O. N. Koroleva, N. Speranskaya","doi":"10.14258/epb202221","DOIUrl":"https://doi.org/10.14258/epb202221","url":null,"abstract":"The article is devoted to the issues of resettlement of emergency housing stock on the territory of the Altai Territory. The authors conducted a review of the existing state of the housing stock, a comparative analysis of data, research materials on this issue. \u0000As a result, the problems of the implementation of housing stock settlement in the city of Barnaul were formulated proposals formulated its mechanism. The proposals indicated in the article can be implemented not only on the territory of the city of Barnaul, but also in all cities of both the Altai Territory and the Russian Federation. \u0000The problems of the urban emergency housing stock identified in the article and the outlined proposals for the implementation mechanism: preparation of programs, redistribution of funding, creation of a regulatory framework, etc. will increase the comfort of residents and increase the comprehensive improvement of cities. Authorities at all levels will have the opportunity to provide targeted assistance to residents in the first place, when there is an urgent need.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125565298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article is devoted to the category of trust and its role in the development of the economy and finance for the Russian Federation and the Republic of Belarus. The purpose of the study is to correlate the dynamics of horizontal and vertical trust, as well as attitudes towards tax discipline, taking into account the age characteristics of respondents in the countries of the Union State. The study is based on longitudinal data from the World Values Survey project since the 1990s. It was shown that with the common historical, economic and cultural origins of the economic and financial systems of the countries of the Union State, the level of horizontal trust and the rate of change in vertical trust in the countries differ. The results of surveys of respondents in the analyzed countries indicated an increase in leniency towards tax cheating over the past thirty years, though not supported by a corresponding increase in tax arrears. For the entire observation period, an increase in intolerance to tax cheating with an increase in the age of respondents is true. When interpreting the results of assessing the opinions of students as future taxpayers, it is important to take into account that they reflect a rather radical position and tax discipline potentially increases with age.
{"title":"THE INFUENCE OF TRUST ON THE ATTITUDE TO TAX DISCIPLINE IN THE CONTEXT OF ECONOMIC DEVELOPMENT IN THE COUNTRIES OF THE UNION STATE","authors":"N. V. Pokrovskaia, O. Telyak","doi":"10.14258/epb202224","DOIUrl":"https://doi.org/10.14258/epb202224","url":null,"abstract":"The article is devoted to the category of trust and its role in the development of the economy and finance for the Russian Federation and the Republic of Belarus. The purpose of the study is to correlate the dynamics of horizontal and vertical trust, as well as attitudes towards tax discipline, taking into account the age characteristics of respondents in the countries of the Union State. The study is based on longitudinal data from the World Values Survey project since the 1990s. It was shown that with the common historical, economic and cultural origins of the economic and financial systems of the countries of the Union State, the level of horizontal trust and the rate of change in vertical trust in the countries differ. The results of surveys of respondents in the analyzed countries indicated an increase in leniency towards tax cheating over the past thirty years, though not supported by a corresponding increase in tax arrears. For the entire observation period, an increase in intolerance to tax cheating with an increase in the age of respondents is true. When interpreting the results of assessing the opinions of students as future taxpayers, it is important to take into account that they reflect a rather radical position and tax discipline potentially increases with age.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131400522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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