Pub Date : 2023-10-25DOI: 10.24158/tipor.2023.10.9
Natalia V. Karpova
The article touches upon the issue related to the scientific search for factors and conditions that ensure sustain-able development of modern Russia in the midst of new challenges and foreign policy changes. The main at-tention is paid to the political culture, on which not only the political identity of the country, but also the very path of political development of the state depends. The author shows that the political culture of sustainable devel-opment is not based on ideological foundations, but primarily represents a positive set of political orientations of citizens in relation to state policy, its social orientation in the interests of society. Such a political culture, con-taining a balance of values between the people and the elite, will be designed for the long-term development of the system, and ensuring its continuity. At the same time, it highlights the positive properties of inertial char-acter, which help the political system to maintain the trajectory of its movement without losing stability, while the potential of the dialectics of political-cultural development allows it to adapt to the new reality.
{"title":"Sustainable Development of Modern Russia in the Context of Political Culture","authors":"Natalia V. Karpova","doi":"10.24158/tipor.2023.10.9","DOIUrl":"https://doi.org/10.24158/tipor.2023.10.9","url":null,"abstract":"The article touches upon the issue related to the scientific search for factors and conditions that ensure sustain-able development of modern Russia in the midst of new challenges and foreign policy changes. The main at-tention is paid to the political culture, on which not only the political identity of the country, but also the very path of political development of the state depends. The author shows that the political culture of sustainable devel-opment is not based on ideological foundations, but primarily represents a positive set of political orientations of citizens in relation to state policy, its social orientation in the interests of society. Such a political culture, con-taining a balance of values between the people and the elite, will be designed for the long-term development of the system, and ensuring its continuity. At the same time, it highlights the positive properties of inertial char-acter, which help the political system to maintain the trajectory of its movement without losing stability, while the potential of the dialectics of political-cultural development allows it to adapt to the new reality.","PeriodicalId":36110,"journal":{"name":"Finance: Theory and Practice","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135169265","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}
Pub Date : 2023-10-25DOI: 10.24158/tipor.2023.10.33
Anatoly V. Tarasov, Astemir R. Temzokov
The publication considers the forensic aspects of the application of artificial intelligence in the process of un-covering and investigating crimes. It is emphasized that, in the context of a rapidly evolving digital environment and an increasing amount of digital data, artificial intelligence is becoming increasingly important in the field of law enforcement. The role of artificial intelligence in automating the analysis of evidence, identifying patterns and trends in criminal events, and forecasting crime is analyzed. In addition, ethical and legal aspects of the application of artificial intelligence in forensics, such as data privacy and the protection of human rights, are assessed. Challenges related to the lack of precedents and normative bases for decision-making based on AI data are outlined. The study highlights the importance of balancing innovation and law enforcement when inte-grating artificial intelligence into crime-fighting processes. As a result, the publication contains separate conclu-sions and proposals for improving the legal mechanisms for the application of artificial intelligence in the un-covering and investigation of crimes.
{"title":"Forensic Aspects of the Artificial Intelligence Application in Uncovering and Investigating Crimes","authors":"Anatoly V. Tarasov, Astemir R. Temzokov","doi":"10.24158/tipor.2023.10.33","DOIUrl":"https://doi.org/10.24158/tipor.2023.10.33","url":null,"abstract":"The publication considers the forensic aspects of the application of artificial intelligence in the process of un-covering and investigating crimes. It is emphasized that, in the context of a rapidly evolving digital environment and an increasing amount of digital data, artificial intelligence is becoming increasingly important in the field of law enforcement. The role of artificial intelligence in automating the analysis of evidence, identifying patterns and trends in criminal events, and forecasting crime is analyzed. In addition, ethical and legal aspects of the application of artificial intelligence in forensics, such as data privacy and the protection of human rights, are assessed. Challenges related to the lack of precedents and normative bases for decision-making based on AI data are outlined. The study highlights the importance of balancing innovation and law enforcement when inte-grating artificial intelligence into crime-fighting processes. As a result, the publication contains separate conclu-sions and proposals for improving the legal mechanisms for the application of artificial intelligence in the un-covering and investigation of crimes.","PeriodicalId":36110,"journal":{"name":"Finance: Theory and Practice","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135167012","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}
Pub Date : 2023-10-25DOI: 10.24158/tipor.2023.10.6
Natal’ya A. Shaozheva
The article is based on the materials of a sociological survey conducted in April-May 2023 among the youth of the Kabardino-Balkarian Republic “Gender preferences of young people in the spiritual sphere in the Kabardi-no-Balkarian Republic”. The results of the survey demonstrated the increasing interest in Islam on the part of the region’s new generation. Thus, more than 50 % of young men and women assign a key role to Shariah in regulating social relations and ensuring the protection of people’s rights. The remainder consider the laws of the state to be their priority. A small part of the respondents gave their preference to adats and these are, as a rule, residents of rural areas. Precedence of the religious component over the national component in marriage is shown. The revealed degree of prevalence of demonstrative models of Islamic behavior gave grounds to assert that the majority of interviewed men and women welcome the wearing of Muslim Islamic clothing. It is concluded that there is a growing consolidation of Muslims aged 18 to 30 years. It has already become obvious today that it is a real social force that may eventually become dominant in the region.
{"title":"Gender Discourse in the Confessional Space of Modern Kabardino-Balkaria (Based on Sociological Research)","authors":"Natal’ya A. Shaozheva","doi":"10.24158/tipor.2023.10.6","DOIUrl":"https://doi.org/10.24158/tipor.2023.10.6","url":null,"abstract":"The article is based on the materials of a sociological survey conducted in April-May 2023 among the youth of the Kabardino-Balkarian Republic “Gender preferences of young people in the spiritual sphere in the Kabardi-no-Balkarian Republic”. The results of the survey demonstrated the increasing interest in Islam on the part of the region’s new generation. Thus, more than 50 % of young men and women assign a key role to Shariah in regulating social relations and ensuring the protection of people’s rights. The remainder consider the laws of the state to be their priority. A small part of the respondents gave their preference to adats and these are, as a rule, residents of rural areas. Precedence of the religious component over the national component in marriage is shown. The revealed degree of prevalence of demonstrative models of Islamic behavior gave grounds to assert that the majority of interviewed men and women welcome the wearing of Muslim Islamic clothing. It is concluded that there is a growing consolidation of Muslims aged 18 to 30 years. It has already become obvious today that it is a real social force that may eventually become dominant in the region.","PeriodicalId":36110,"journal":{"name":"Finance: Theory and Practice","volume":"10 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135168730","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}
Pub Date : 2023-10-25DOI: 10.24158/tipor.2023.10.20
Elena S. Remesnik, Alexander A. Ladygin
The authors emphasize that the quality of life of the population is a priority in the development of any state. Life expectancy at birth (LEB) is one of the important indicators. The paper reveals the statistical dependence of (LEB) on the value of gross domestic product in the country as a whole. Using statistical data, the authors demonstrate the strong fluctuations of the LEB indicator by regions and the lack of correlation between LEB and gross regional product per capita for the constituent entities of the Russian Federation. This problem re-quires a special approach when working with the life expectancy indicator in the healthcare system. The article considers the relevance of changing business processes and transition to a management model based on the patient’s medical profile in the healthcare system in order to achieve the national development goals of the state and improve the quality of population's life. The positive role of a patient-oriented approach in the devel-opment of the healthcare system is substantiated. The possibility of using medical marketing tools as part of social marketing is revealed in order to create communications, increase trust in the healthcare system, satis-faction with medical care, and increase the proportion of citizens leading a healthy lifestyle.
{"title":"New Challenges and Demands for the National Health Care System in the Digital Era","authors":"Elena S. Remesnik, Alexander A. Ladygin","doi":"10.24158/tipor.2023.10.20","DOIUrl":"https://doi.org/10.24158/tipor.2023.10.20","url":null,"abstract":"The authors emphasize that the quality of life of the population is a priority in the development of any state. Life expectancy at birth (LEB) is one of the important indicators. The paper reveals the statistical dependence of (LEB) on the value of gross domestic product in the country as a whole. Using statistical data, the authors demonstrate the strong fluctuations of the LEB indicator by regions and the lack of correlation between LEB and gross regional product per capita for the constituent entities of the Russian Federation. This problem re-quires a special approach when working with the life expectancy indicator in the healthcare system. The article considers the relevance of changing business processes and transition to a management model based on the patient’s medical profile in the healthcare system in order to achieve the national development goals of the state and improve the quality of population's life. The positive role of a patient-oriented approach in the devel-opment of the healthcare system is substantiated. The possibility of using medical marketing tools as part of social marketing is revealed in order to create communications, increase trust in the healthcare system, satis-faction with medical care, and increase the proportion of citizens leading a healthy lifestyle.","PeriodicalId":36110,"journal":{"name":"Finance: Theory and Practice","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135168743","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}
Pub Date : 2023-10-23DOI: 10.26794/2587-5671-2023-27-5-182-194
S. A. Dzuba, V. S. Tishkovetz, M. A. Shchepeleva
The subject of this research is systemic risk transmission between financial sectors in the international financial market. The purpose of our paper is to determine topology characteristics for the network connecting banking systems in the Asia-Pacific region (APR) and Russia. Given the growing role of this region in the global financial market, its susceptibility to crises can be dangerous for other countries. This determines the relevance of our study. To build the network, we used the SRISK indicators, which reflect capital losses in the financial institutions’ capital losses in case of a large-scale crisis. The networks were built with the use of the NETS algorithm, proposed by Barigozzi, M., & Brownlees, C. (2019). This method is based on sparse vector autoregressions estimated by LASSO. As a result of the application the algorithm, we get two networks — simultaneous interconnections and using the values of the lagged variables. The networks were constructed for the 2005–2020 time period and separately for sub-periods including the global financial crisis (2005– 2013) and the COVID-19 pandemic period (2014–2020). Based on the results obtained, the networks over the entire time period seem to be quite susceptible to external risks. China, Japan, Singapore and Taiwan are the largest shock donors in this region. Russia mainly accepts risks, generated by other countries, in the period 2014–2020. Strengthened/weakened cooperation with the largest risk exporters in this region will increase/decrease the likelihood of systemic risk transfer to the Russian financial sector.
{"title":"Transmission of systemic Risk between the banking systems of Asia-Pacific Countries and Russia","authors":"S. A. Dzuba, V. S. Tishkovetz, M. A. Shchepeleva","doi":"10.26794/2587-5671-2023-27-5-182-194","DOIUrl":"https://doi.org/10.26794/2587-5671-2023-27-5-182-194","url":null,"abstract":"The subject of this research is systemic risk transmission between financial sectors in the international financial market. The purpose of our paper is to determine topology characteristics for the network connecting banking systems in the Asia-Pacific region (APR) and Russia. Given the growing role of this region in the global financial market, its susceptibility to crises can be dangerous for other countries. This determines the relevance of our study. To build the network, we used the SRISK indicators, which reflect capital losses in the financial institutions’ capital losses in case of a large-scale crisis. The networks were built with the use of the NETS algorithm, proposed by Barigozzi, M., & Brownlees, C. (2019). This method is based on sparse vector autoregressions estimated by LASSO. As a result of the application the algorithm, we get two networks — simultaneous interconnections and using the values of the lagged variables. The networks were constructed for the 2005–2020 time period and separately for sub-periods including the global financial crisis (2005– 2013) and the COVID-19 pandemic period (2014–2020). Based on the results obtained, the networks over the entire time period seem to be quite susceptible to external risks. China, Japan, Singapore and Taiwan are the largest shock donors in this region. Russia mainly accepts risks, generated by other countries, in the period 2014–2020. Strengthened/weakened cooperation with the largest risk exporters in this region will increase/decrease the likelihood of systemic risk transfer to the Russian financial sector.","PeriodicalId":36110,"journal":{"name":"Finance: Theory and Practice","volume":"18 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135368156","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}
Pub Date : 2023-10-23DOI: 10.26794/2587-5671-2023-27-5-67-75
T. N. Zverkova
The subject of the study is the historical experience of creating the Central Credit Institution of urban public banks of the Russian Empire and the possibility of its application in modern conditions. The purpose of the study is to develop practical measures to create a special banking association of local banks on the terms formulated by the Bank of Russia for the purpose of discussion with financial market participants, representatives of the expert and scientific community’s. The relevance of the study is due to the request of the Bank of Russia, the Association of Banks of Russia in the search for new approaches to expanding the development potential of local banks through the creation of special banking associations. The United State Archives of the Orenburg Region served as the research location. The research methodology is based on the use of historical and logical analysis methods. The development of the Central Credit Institution of urban public banks at the beginning of the last century was studied in relation to its historical context and various stages of preparation. The surviving justifications, draft constituent documents, draft charter may be of interest when developing specific practical proposals for the creation of a special banking association of modern local banks with them accepting joint liability for each other’s obligations, maintaining partial operational independence and delegating a number of functions to the parent bank. It is concluded that the results of the study can be applied by the Bank of Russia, the Association of Banks of Russia and proactive local banks to develop practical measures for the creation of a special banking association of local banks declared by the Bank of Russia.
{"title":"Central Credit Institution: Forgotten History and Possible Innovations in Modern Conditions","authors":"T. N. Zverkova","doi":"10.26794/2587-5671-2023-27-5-67-75","DOIUrl":"https://doi.org/10.26794/2587-5671-2023-27-5-67-75","url":null,"abstract":"The subject of the study is the historical experience of creating the Central Credit Institution of urban public banks of the Russian Empire and the possibility of its application in modern conditions. The purpose of the study is to develop practical measures to create a special banking association of local banks on the terms formulated by the Bank of Russia for the purpose of discussion with financial market participants, representatives of the expert and scientific community’s. The relevance of the study is due to the request of the Bank of Russia, the Association of Banks of Russia in the search for new approaches to expanding the development potential of local banks through the creation of special banking associations. The United State Archives of the Orenburg Region served as the research location. The research methodology is based on the use of historical and logical analysis methods. The development of the Central Credit Institution of urban public banks at the beginning of the last century was studied in relation to its historical context and various stages of preparation. The surviving justifications, draft constituent documents, draft charter may be of interest when developing specific practical proposals for the creation of a special banking association of modern local banks with them accepting joint liability for each other’s obligations, maintaining partial operational independence and delegating a number of functions to the parent bank. It is concluded that the results of the study can be applied by the Bank of Russia, the Association of Banks of Russia and proactive local banks to develop practical measures for the creation of a special banking association of local banks declared by the Bank of Russia.","PeriodicalId":36110,"journal":{"name":"Finance: Theory and Practice","volume":"13 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135368143","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}
Pub Date : 2023-10-23DOI: 10.26794/2587-5671-2023-27-5-170-181
V. V. Karginova-Gubinova
Taking into account the need for transition to sustainable development of the economy, it seems relevant to consider whether the holding is an effective structure to minimize the negative impact on the environment: is there a convergence of the environmental performance of the holding’s enterprises with a general increase in its responsibility? The purpose of the research is to assess the degree of homogeneity and convergence of the environmental performance of Russian enterprises within the same holding, as well as to determine the relationship between the current level of homogeneity of the holding and the rate of its convergence and overall environmental responsibility. The environmental performance of 11 Russian holdings and 105 constituent enterprises for 2017–2021 was examined. The methodology involved the calculation of entropy and descriptive statistics; the evaluation of the homogeneity of holdings and its convergence, phase transition periods, and the relationship between homogeneity and other characteristics using analysis of variance and regression. The results of the study showed that Russian holdings correspond to the ascending line of the entropic criterion of social development, but at present the phase transition from a heterogeneous to a homogeneous state is incomplete, and homogeneous holdings are unstable. The influence of the type of corporate environmental policy on the homogeneity of the holding, the degree of its convergence and environmental responsibility was revealed. The scientific novelty of the work lies in the consideration of homogeneity and convergence of environmental characteristics of systematically unstudied objects — t he enterprises of one holding; the inappropriateness of the perception of holdings as homogeneous objects is confirmed. Theoretical significance has shown the possibility of using the entropic criterion of the theory of social development and dialectical logic to study the homogeneity and convergence of the indicators of holdings, as well as the developed methodology of their assessment. Recommendations for the authorities and managers of companies, the implementation of which will increase the sustainability of the economy, are of practical value.
{"title":"Assessment of Homogeneity and Convergence of Environmental Performance of Enterprises into One Holding","authors":"V. V. Karginova-Gubinova","doi":"10.26794/2587-5671-2023-27-5-170-181","DOIUrl":"https://doi.org/10.26794/2587-5671-2023-27-5-170-181","url":null,"abstract":"Taking into account the need for transition to sustainable development of the economy, it seems relevant to consider whether the holding is an effective structure to minimize the negative impact on the environment: is there a convergence of the environmental performance of the holding’s enterprises with a general increase in its responsibility? The purpose of the research is to assess the degree of homogeneity and convergence of the environmental performance of Russian enterprises within the same holding, as well as to determine the relationship between the current level of homogeneity of the holding and the rate of its convergence and overall environmental responsibility. The environmental performance of 11 Russian holdings and 105 constituent enterprises for 2017–2021 was examined. The methodology involved the calculation of entropy and descriptive statistics; the evaluation of the homogeneity of holdings and its convergence, phase transition periods, and the relationship between homogeneity and other characteristics using analysis of variance and regression. The results of the study showed that Russian holdings correspond to the ascending line of the entropic criterion of social development, but at present the phase transition from a heterogeneous to a homogeneous state is incomplete, and homogeneous holdings are unstable. The influence of the type of corporate environmental policy on the homogeneity of the holding, the degree of its convergence and environmental responsibility was revealed. The scientific novelty of the work lies in the consideration of homogeneity and convergence of environmental characteristics of systematically unstudied objects — t he enterprises of one holding; the inappropriateness of the perception of holdings as homogeneous objects is confirmed. Theoretical significance has shown the possibility of using the entropic criterion of the theory of social development and dialectical logic to study the homogeneity and convergence of the indicators of holdings, as well as the developed methodology of their assessment. Recommendations for the authorities and managers of companies, the implementation of which will increase the sustainability of the economy, are of practical value.","PeriodicalId":36110,"journal":{"name":"Finance: Theory and Practice","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135413496","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}
Pub Date : 2023-10-23DOI: 10.26794/2587-5671-2023-27-5-140-149
M. M. Yumaev
The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the research, being the subject of discussions of Russian and foreign scientists. The purpose of the study is to develop the idea of taxation of income of the population in Russia, taking into account the principle of fair taxation. The theoretical objectives of the study include an analysis of the validity of the method of taxation chosen, as well as an analysis of the progressive method of taxation, which allows for a fair redistribution of income through the progression of rates and an adequate system of tax deductions. The practical objectives of the study are to study the influence of income taxation methods on the formation of budget revenues and incomes of the population, to assess the “shadow” fiscal potential of income, to determine the level of demand and significance of tax deductions. As a result of the research, it has been scientifically proven that proportional taxation and weak progression discredit the principle of vertical equity, lead to a hidden progression in the withdrawal of income, have no obvious positive effect on capital outflow and, in combination with insurance premiums, affect the size of the potential tax base. The practical significance of the study is to develop concrete proposals for the methodological development of personal income tax through differentiated tax deductions, tax mechanisms for strengthening the institution of family and marriage, and the expansion of the tax base.
{"title":"An Old song in a New Way: About the Progression in the Personal Income Tax","authors":"M. M. Yumaev","doi":"10.26794/2587-5671-2023-27-5-140-149","DOIUrl":"https://doi.org/10.26794/2587-5671-2023-27-5-140-149","url":null,"abstract":"The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the research, being the subject of discussions of Russian and foreign scientists. The purpose of the study is to develop the idea of taxation of income of the population in Russia, taking into account the principle of fair taxation. The theoretical objectives of the study include an analysis of the validity of the method of taxation chosen, as well as an analysis of the progressive method of taxation, which allows for a fair redistribution of income through the progression of rates and an adequate system of tax deductions. The practical objectives of the study are to study the influence of income taxation methods on the formation of budget revenues and incomes of the population, to assess the “shadow” fiscal potential of income, to determine the level of demand and significance of tax deductions. As a result of the research, it has been scientifically proven that proportional taxation and weak progression discredit the principle of vertical equity, lead to a hidden progression in the withdrawal of income, have no obvious positive effect on capital outflow and, in combination with insurance premiums, affect the size of the potential tax base. The practical significance of the study is to develop concrete proposals for the methodological development of personal income tax through differentiated tax deductions, tax mechanisms for strengthening the institution of family and marriage, and the expansion of the tax base.","PeriodicalId":36110,"journal":{"name":"Finance: Theory and Practice","volume":"52 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135366342","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}
Pub Date : 2023-10-23DOI: 10.26794/2587-5671-2023-27-5-55-66
M. F. Gumerov, I. A. Rizvanova
The purpose of this study is to develop tools for assessing the state of regional banks and to justify decisions on the allocation of resources between their business areas by adapting existing methods of banking management to the new economic environment. The authors apply both general scientific methods (induction, deduction, analysis, synthesis) and special methods : systematic and retrospective analysis of existing developments in bank decisions. The results of the application of these methods are the mathematical models describing the functioning of the credit-deposit and transaction of commercial banks of Tatarstan in the past three years from the point of elasticity of actives and liabilities’ substitution. In the paper, we systematized the indicators of actives and liabilities of the five largest commercial banks in Tatarstan in 2019–2022, we approved the equations that characterize these actives and liabilities’ substitution elasticity in MS Excel. The conclusion is that in most cases, there is a unitary elasticity of their mutual substitution, which leads to the conclusion that the Tatarstan banking system is currently in the growth stage of a new life cycle, which began in 2014, after the Russian economy entered new realities due to sanctions pressure. The recommendations were formulated for the banks of Tatarstan in terms of improving the quality of loan portfolios in new conditions: they should improve the methods of making decisions about the loans for companies’ business activities which are first created.
{"title":"Directions for Improving the Activities of Regional banks in the Republic of Tatarstan","authors":"M. F. Gumerov, I. A. Rizvanova","doi":"10.26794/2587-5671-2023-27-5-55-66","DOIUrl":"https://doi.org/10.26794/2587-5671-2023-27-5-55-66","url":null,"abstract":"The purpose of this study is to develop tools for assessing the state of regional banks and to justify decisions on the allocation of resources between their business areas by adapting existing methods of banking management to the new economic environment. The authors apply both general scientific methods (induction, deduction, analysis, synthesis) and special methods : systematic and retrospective analysis of existing developments in bank decisions. The results of the application of these methods are the mathematical models describing the functioning of the credit-deposit and transaction of commercial banks of Tatarstan in the past three years from the point of elasticity of actives and liabilities’ substitution. In the paper, we systematized the indicators of actives and liabilities of the five largest commercial banks in Tatarstan in 2019–2022, we approved the equations that characterize these actives and liabilities’ substitution elasticity in MS Excel. The conclusion is that in most cases, there is a unitary elasticity of their mutual substitution, which leads to the conclusion that the Tatarstan banking system is currently in the growth stage of a new life cycle, which began in 2014, after the Russian economy entered new realities due to sanctions pressure. The recommendations were formulated for the banks of Tatarstan in terms of improving the quality of loan portfolios in new conditions: they should improve the methods of making decisions about the loans for companies’ business activities which are first created.","PeriodicalId":36110,"journal":{"name":"Finance: Theory and Practice","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135367030","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}
Pub Date : 2023-10-23DOI: 10.26794/2587-5671-2023-27-5-43-54
E. B. Tyutyukina, D. A. Egorova
The subject of research is economic interactions related to the implementation of an investment project within the framework of an agreement on the protection and promotion of investments (hereinafter referred to as the APCI). Purpose: methodological substantiation of the expediency of providing state support measures to ensure the minimum profitability of an investment project implemented within the framework of the APCI. Objectives: to propose an indicator that reflects the minimum profitability of an investment project, the mechanism for its usage to determine state support measures, additional state support measures in cases where they are not sufficiently established in the legislation. Methods: analysis of approaches to determining the discount rate; statistical (observation, grouping, method of indicators) for calculating industry-specific ROIC values; content analysis to select state support measures. Results: it is proposed to use the ROIC indicator as the minimum profitability of a commercial investment project. The indicator was calculated according to the data of all organizations that are not subjects of medium and small enterprises operating in the period 2012–2021. The sample included 133 organizations that make up eight subclasses of Russian classifier of types of economic activity (pulp and paper production; production of fertilizers and nitrogen compounds; production of pesticides, etc.; production of paints, varnishes, etc.; production of pharmaceutical substances; production of medicines; activities in the field of telecommunications; development of computer software). Based on the data from 1011 observations, the median value of ROIC for each subclass was calculated, the reliability of which is confirmed by the approved minimum rates of return on invested capital for calculating the tariffs of regulated organizations. A mechanism is proposed for using ROIC to determine state support measures within the framework of the APCI, including: determining the median value of ROIC for foreign economic activity, calculating ROIC for an investment project, and determining state support measures by their ratio. As additional measures of state support within the framework of the APCI, it is proposed to establish tax preferences (lower tax rates, tax benefits, tax deductions), as well as accelerated depreciation of fixed assets. The proposed developments create a methodological basis for substantiating the provision of various state support measures within the framework of the APCI.
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