Challenges in the Implementation of Performance Management
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Instructions of the State Tax Service of the Russian Federation No
INSTRUCTIONS OF THE STATE TAX SERVICE OF THE RUSSIAN FEDERATION NO. 34 OF JUNE 16, 1995 ON THE TAXATION OF THE PROFITS AND INCOME OF FOREIGN LEGAL ENTITIES (with the Amendments and Additions of April 7, 2000) These Instructions are actually invalid According to Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/150 of March 28, 2003, in connection with putting into effect from January 1, 2002 of Chapter 25 of the Code, Instructions issued on the basis of Law of the Russian Federation No. 2116-1 of December 27, 1991 on the Profit Tax of Enterprises and Organizations, losing its force from said date, shall not extend to the legal relations which has arisen since January 1, 2002 Concerning the application of some provisions of these Instructions see Letter of the State Tax Service of the Russian Federation No. NP-6-06/652 of December 20, 1995 Section 1. General Provisions Section 2. Requirements for the Registration of Foreign Juridical Per- sons by Tax Bodies Section 3. Basic Requirements for the Tax Registration in the Branches of Foreign Legal Entities on the Territory of the Russian Federation Section 4. Procedure for Computation and Payment to the Budget of the Tax on the Profit of Foreign Legal Entities from the Acti- vity in the Russian Federation through Permanent Represen- tative Offices Section 5. Procedure for the Computation of, and Payment to the Budget of, the Tax on the Incomes of Foreign Legal Entities Not Engaged in Their Business Operations in the Russian Federa- tion through Their Permanent Representative Offices Section 6. -
Program Budgeting As a Tool of Introducing a Higher-Level Performance of the Public Sector of the Economy
BIOSCIENCES BIOTECHNOLOGY RESEARCH ASIA, August 2015. Vol. 12(2), 1329-1338 Program Budgeting as A Tool of Introducing a Higher-level Performance of the Public Sector of The Economy Arsen Azidovich Tatuev1, Elena Vyacheslavovna Lyapuntsova2, Askerbiy Arsenovich Tatuev3, Violetta Valerievna Rokotyanskaya2 and Zalina Nurmuhamedovna Zhankazieva1 1Kabardino -Balkarian State University named after Kh.M. Berbekov 360004, Kabardino-Balkarian Republic, Nalchik, Chernyshevskogo st., 173 2Moscow State University of Food Production125080, Moscow, Volokolamskoye sh., 11 3North-Caucasian Federal University355035 Stavropol region, Stavropol, Lenin’s st., 133b DOI: http://dx.doi.org/10.13005/bbra/1788 (Received: 02 March 2015; accepted: 04 April 2015) In the article the advantages of program budgeting in comparison with the traditional one are dealt with the analysis of state programs of the Russian Federation from the point of view of basic elements of efficiency is carried out, the main problems arising in the course of their development are revealed and measures for their further improvement are suggested. Key words: budget planning, program budgeting, budgetary policy, efficiency, state programs, budget. Consecutive introduction of program DISCUSSION budgeting in the budgetary process assumes the change of the state policy and can become the Introducing program budgeting is an main means of modernization of public uneasy process, that presumes, among other administration sector. Application of the program things, a reform in the system of government format allows making the formation of the budget management. The transition to program budgeting strategic both financially reasonable and also requires a number of essential changes in the considering various options of realization of financial activity of the government: state programs which need further improvement, a) Revising and reforming the financial regarding the formulation of the purposes, use processes; of indicators of an assessment of social and b) Reorganizing management agencies; economic efficiency. -
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Advances in Economics, Business and Management Research, volume 107 External Challenges and Risks for Russia in the Context of the World Community’s Transition to Polycentrism: Economics, Finance and Business (ICEFB 2019) Federal Budget Structure Research: Key Problems Elena B. Starodubtseva, Marina B. Medvedeva Gulnara F. Fatkhlislamova Financial University under the Government of the Russia The Russian Presidential Academy of National Economy Moscow, Russia and Public Administration Moscow, Russia Timur A. Agadullin Academy of Labor and Social Relations Moscow, Russia Abstract—The article covers a specific theme of the influence Data resources. The source data for this research were the federal budget structure on gross domestic product (GDP) federal laws on budget execution of the federal budget of dynamics, using correlation analysis for the period since 2008 to Russia for 2008–2010, reports on budget execution of the 2018y. The main hypothesis of the article is that exist the federal budget of Russia for 2011–2018, presented on the influence the federal budget structure revenues on the gross website of the Federal Treasury of the Russian Federation domestic product. The authors applied correlation analysis to (Roskazna), GDP data according to Rosstat. In this article, for establish the interdependence between these variables. The hypothesis test purposes all public revenues are classified as article reveals results of the correlation analysis showed the presented in Table 1. significant correlation between the unit weight of federal budget tax (non-tax) revenues in total federal budget revenues and GDP. In addition, the assessment of the significance of the correlation TABLE I. CLASSIFICATION OF INCOME OF THE FEDERAL BUDGET coefficient showed that there is a close statistical relationship Tax revenues of the federal budget Non-tax revenues of the federal between the studied indicators. -
Research of Strategic Directions of Russian Economy's Innovative
ISSN 0798 1015 HOME Revista ESPACIOS ÍNDICES / Index A LOS AUTORES / To the AUTORS Vol. 41 (Issue 07) Year 2020. Page 2 Research of strategic directions of Russian economy’s innovative development Investigación de direcciones estratégicas del desarrollo innovador de la economía rusa KUZNETSOV, Nikolai I. 1; UKOLOVA, Nadezhda V. 2; MONAKHOV, Sergey V. 3; SHIKHANOVA, Juliya A. 4 & MILOVANOV, Alexander N. 5 Received: 27/03/2019 • Approved: 20/02/2020 • Published 05/03/2020 Contents 1. Introduction 2. Methods 3. Results 4. Discussion 5. Conclusion Bibliographic references ABSTRACT: RESUMEN: In the article, the authors research innovative development En el artículo, los autores investigan el desarrollo of Russia’s present-day economy. On the basis of the study innovador de la economía actual de Rusia. Sobre la base of the main directions of development of Russia’s economy del estudio de las principales direcciones de desarrollo de conducted by the authors, trends in the development of la economía de Rusia realizado por los autores, se Russia’s economy as a whole and in the context of muestran las tendencias en el desarrollo de la economía de individual sectors are shown. The study examined various Rusia en su conjunto y en el contexto de sectores scenarios for the development of Russia’s economy, individuales. El estudio examinó varios escenarios para el depending on changes in macroeconomic indicators, rates desarrollo de la economía de Rusia, dependiendo de los of development of the world and national economies. The cambios en los indicadores macroeconómicos, las tasas de study concluded that it was necessary to improve the desarrollo del mundo y las economías nacionales. -
Recent Particulate Organic Carbon and Total Suspended Matter Fluxes from the Ob and Yenisei Rivers Into the Kara Sea (Siberia)
Marine Geology 207 (2004) 225–245 www.elsevier.com/locate/margeo Recent particulate organic carbon and total suspended matter fluxes from the Ob and Yenisei Rivers into the Kara Sea (Siberia) A.C. Gebhardta,*, B. Gaye-Haakeb, D. Ungerc, N. Lahajnarb, V. Ittekkotc a Alfred Wegener Institute for Polar and Marine Research, Columbusstraße, Postfach 120161, 27515 Bremerhaven, Germany b Institute for Biogeochemistry and Marine Chemistry, University of Hamburg, Bundesstraße 55, 20146 Hamburg, Germany c Centre for Marine Tropical Ecology, Fahrenheitstraße 6, 28359 Bremen, Germany Received 17 June 2003; received in revised form 19 December 2003; accepted 18 March 2004 Abstract The Ob and Yenisei Rivers account for more than one-third of the total fresh water supply to the Arctic Ocean. In the past, their sediment load and particulate organic carbon (POC) discharge into the Kara Sea has been measured at stations in the hinterland far south of the estuaries. Suspended matter has been sampled in the estuaries and southern Kara Sea within the framework of the joint Russian–German ‘‘SIRRO’’ program (Siberian River Run-Off), allowing a reliable new estimate of fluxes from the rivers into the Kara Sea. Our estimates of annual supplies of sediment (3.76 Â 106 t), particulate organic carbon (0.27 Â 106 t) and particulate nitrogen (PN) (0.027 Â 106 t) from the Ob River to the Kara Sea are lower than earlier estimates from the northernmost gauging station in the hinterland due to deposition of particulate matter in the Ob Bay. On the other hand, our estimates of the Yenisei’s annual sediment (5.03 Â 106 t), particulate organic carbon (0.57 Â 106 t) and particulate nitrogen (0.084 Â 106 t) supplies to the Kara Sea are probably too high, as they suggest a pure bypass system in the investigated area. -
Russia's Defense Spending and the Economic Decline
Journal of Eurasian Studies 7 (2016) 60–70 Contents lists available at ScienceDirect Journal of Eurasian Studies journal homepage: www.elsevier.com/locate/euras Russia’s defense spending and the economic decline Susanne Oxenstierna Swedish Defense Research Agency, Sweden ARTICLE INFO ABSTRACT Article history: The purpose of this article is to explore the development of Russian military spending in Received 28 November 2014 light of weak and negative growth of the Russian economy and to look at the reasons for Accepted 9 June 2015 the economic decline that has developed after the economic crisis in 2009 and is due to Available online 3 November 2015 long-term internal structural factors that have existed since the mid-2000s. The confi- dence crisis resulting from Russia’s aggression against Ukraine 2014, Western sanctions and JEL falling oil prices has further aggravated these tendencies and the economy is now con- H5 tracting. The main conclusions are that the share of the defense budget in GDP has risen P3 P5 substantially, but there is still a trade-off between defense and other public spending in the budget. Political reform would be necessary to implement market institutions and revive Keywords: the economy. Russia Copyright © 2015 Production and hosting by Elsevier Ltd on behalf of Asia-Pacific economic growth Research Center, Hanyang University. military expenditure institutional reform 1. Introduction Russia’s military expenditure became increasingly note- worthy as it rose in the 2000s, and it became even more Russia’s aggression against Ukraine in 2014 and the in- relevant to study its development as Russia started to chal- tensified economic decline that followed have changed the lenge the new security order in Europe that had been formed conditions for Russian military spending. -
Economic and Social Changes: Facts, Trends, Forecast
THE RUSSIAN ACADEMY OF SCIENCES INSTITUTE OF SOCIO-ECONOMIC DEVELOPMENT OF TERRITORIES OF RAS ECONOMIC AND SOCIAL CHANGES: FACTS, TRENDS, FORECAST 6 (24) 2012 The journal is published according to the decision of RAS economic institutions’ administration in the North-West federal district Institute of Socio-Economic and Energy Problems of the North Komi scientific centre of the Ural RAS department (Komi Republic) Institute of Economics of Karelian scientific centre of RAS (Karelia Republic) G.P. Luzin Institute of Economic Problems of Kola scientific centre of RAS (the Murmansk Oblast) Institute of Socio-Economic Development of Territories of RAS (the Vologda Oblast) and according to the decision of St. Petersburg State University of Engineering and Economics administration and other RF regions Institute of Social and Economic Research of Ufa Science Centre of RAS (Bashkortostan Republic) Institute of Economics, the Research of the Ural RAS department (the Sverdlovsk Oblast) The decision of Presidium of the Higher Attestation Commission of the Russian MES (№6/6, dated 19.02.2010) the journal is included in the list of leading scientific editions, recommended for publication of the main results of dissertations for the degree of Doctor and Candidate of Sciences. Editorial council: RAS academician V.L. Makarov (Moscow, Russia) RAS academician V.V. Ivanter (Moscow, Russia) RAS academician V.V. Okrepilov (St. Petersburg, Russia) RAS academician A.I. Tatarkin (Yekaterinburg, Russia) Belarus NAS academician P.A. Vityaz (Minsk, Belarus) Belarus NAS academician P.G. Nikitenko (Minsk, Belarus) RAS corresponding member V.N. Lazhentsev (Syktyvkar, Russia) Professor J. Sapir (Paris, France) Doctor of Economics, professor S.D. -
Fossil Fuels – at What Cost? Government Support to Upstream Oil and Gas Activities in Russia
Fossil Fuels – At WhAT COST? GOVERNMENT SUPPORT FOR UPSTREAM OIL AND GAS ACTIVITIES IN RUSSIA Page 1 Fossil Fuels – At What Cost? Government support for upstream oil and gas activities in Russia FEBRUARY 2012 By: Ivetta Gerasimchuk For WWF-Russia and the Global Subsidies Initiative (GSI) of the International Institute for Sustainable Development (IISD) Moscow – Geneva PUBLISHED IN PARTNERSHIP BY: www.globalsubsidies.org Fossil Fuels – At WhAT COST? GOVERNMENT SUPPORT FOR UPSTREAM OIL AND GAS ACTIVITIES IN RUSSIA Page 2 Fossil Fuels – At What Cost? Government support for upstream oil and gas activities in Russia Written by: Ivetta Gerasimchuk Copy editor: Lisa Muirhead Design: John Vandale February 2012, WWF-Russia & IISD Any full or partial reproduction of this publication must include a reference to WWF-Russia & IISD © 2012 WWF-Russia. All rights reserved Fossil Fuels – At WhAT COST? GOVERNMENT SUPPORT FOR UPSTREAM OIL AND GAS ACTIVITIES IN RUSSIA Page 3 FOREWORD: WWF-RUSSIA The report Fossil Fuels – At What Cost? Government support to upstream oil and gas activities in Russia, co- published by WWF-Russia and the Global Subsidies Initiative of the International Institute for Sustainable Development, is aimed at assisting Russia in meeting its Group of Twenty (G-20) and Asia-Pacific Economic Cooperation (APEC) commitment to “rationalize and phase-out over the medium term inefficient fossil fuel subsidies that encourage wasteful consumption.” The first steps in this direction are identification of budget outlays, tax breaks, and other forms of fiscal support for oil and gas extraction and measuring their economic and social efficiency, including integrated costs to the environment and future generations. -
Russia and Kazakhstan Are Emerging from the Crisis with Greater Debt January 22, 2021 Sustainability Than Belarus
MACROECONOMICS FORECAST WORLD January 22, 2021 Russia and Kazakhstan are emerging from the crisis with Notwithstanding the crisis, greater debt sustainability than Belarus borrowing costs are virtually Risks of contingent liabilities have been deferred unchanged for Russia, Kazakhstan and Belarus...........2 In 2021, Russia and Kazakhstan will remain in the group of countries whose In 2021, Russia and Kazakhstan public debt is low; the public debt of Belarus will be moderate but more will remain in the group of vulnerable in terms of its currency profile. According to ACRA’s estimates, by the countries whose public debt is low; the public debt of Belarus end of 2020, the direct public debt of the general government in Russia will not exceed will be moderate.…………….....3 18% of GDP, and in Kazakhstan, it will amount to 26.6% of GDP. These figures are not The net debt of Russia and significant in comparison with the sovereign debt of both emerging and developing Kazakhstan is minimal.………...5 economies and advanced economies. In ACRA’s opinion, at the end of 2020, the public debt of Belarus will be about 44% of GDP, which is higher than sovereign debts of The cost of servicing public debt remains low………….…….6 Russia and Kazakhstan, but lower than the average debt of emerging and developing economies. Factors that contributed to the debt sustainability of Russia and Belarus has the most vulnerable structure of public Kazakhstan in 2020 were low pre-crisis levels of public debt and its favorable profile debt among the largest CIS and low service costs. -
Fossil Fuels – at What Cost? Government Support to Upstream Oil and Gas Activities in Russia
Fossil Fuels – At WhAT COST? GOVERNMENT SUPPORT FOR UPSTREAM OIL AND GAS ACTIVITIES IN RUSSIA Page 1 Fossil Fuels – At What Cost? Government support for upstream oil and gas activities in Russia FEBRUARY 2012 By: Ivetta Gerasimchuk For WWF-Russia and the Global Subsidies Initiative (GSI) of the International Institute for Sustainable Development (IISD) Moscow – Geneva PUBLISHED IN PARTNERSHIP BY: www.globalsubsidies.org Fossil Fuels – At WhAT COST? GOVERNMENT SUPPORT FOR UPSTREAM OIL AND GAS ACTIVITIES IN RUSSIA Page 2 Fossil Fuels – At What Cost? Government support for upstream oil and gas activities in Russia Written by: Ivetta Gerasimchuk Copy editor: Lisa Muirhead Design: John Vandale February 2012, WWF-Russia & IISD Any full or partial reproduction of this publication must include a reference to WWF-Russia & IISD © 2012 WWF-Russia. All rights reserved Fossil Fuels – At WhAT COST? GOVERNMENT SUPPORT FOR UPSTREAM OIL AND GAS ACTIVITIES IN RUSSIA Page 3 FOREWORD: WWF-RUSSIA The report Fossil Fuels – At What Cost? Government support to upstream oil and gas activities in Russia, co- published by WWF-Russia and the Global Subsidies Initiative of the International Institute for Sustainable Development, is aimed at assisting Russia in meeting its Group of Twenty (G-20) and Asia-Pacific Economic Cooperation (APEC) commitment to “rationalize and phase-out over the medium term inefficient fossil fuel subsidies that encourage wasteful consumption.” The first steps in this direction are identification of budget outlays, tax breaks, and other forms of fiscal support for oil and gas extraction and measuring their economic and social efficiency, including integrated costs to the environment and future generations. -
Two Years of Economic Reform in Russia
CASE - Center for Social and Economic Research Two Years of Economic Reforms in Russia. Main Results by Marek D¥BROWSKI CASE — Center for Social and Economic Research Warsaw, December, 1993 Materials published in this series have a character of working papers which can be a subject of further publications in the future. The views and opinions expressed here reflect Authors' point of view and not necessary those of CASE. Paper was prepared under the Project of Supporting Economic Reforms in Post-Soviet States, carried out by CASE - Center for Social and Economic Research and sponsored by George Soros. © CASE — Center for Social and Economic Research Editor: CASE - Center for Social & Economic Research www.case.com.pl Two Years of Economic Reforms in Russia... 1. Introduction1 Two years ago, at the beginning of November 1991, President Boris Yeltsin appointed the new government of the Russian Federation, working under his own direct leadership. A team of young economists, under deputy Prime Minister Egor Gaidar, began a process of economic transformation toward a market economy. Since that time, events in Russia have been at the center of attention of both politicians and economists. At the same time, there have been many misunderstandings and simplified stereotypes surrounding that process. The one most often repeated is that the introduction of the so-called shock therapy in Russia, similar to the Balcerowicz plan in Poland, has failed under Russian conditions. This misunderstanding results from, it would appear, accepting program intentions of some Russian politicians, as well as press commentaries describing, often in a simplified and prejudiced manner, the intentions of the new team as reality. -
Modern Sedimentation Processes in the Kara Sea (Si Beria)
Modern Sedimentation Processes in the Kara Sea (Si beria) Moderne Sedimentationsprozesse in der Karasee (Sibirien) Andrea Catalina Gebhardt Ber. Polarforsch. Meeresforsch. 490 (2004) ISSN 1618 - 3193 Andrea Catalina Gebhardt Alfred Wegener Institute for Polar and Marine Research Columbusstrasse 27568 Bremerhaven Germany e-mail: [email protected] Die vorliegende Arbeit ist die inhaltlich unverändert Fassung einer Dissertation zur Erlangung des Doktorgrades der Naturwissenschaften im Fachbereich Geowissenschaften der UniversitäHamburg. Als Dissertation angenommen vom Fachbereich Geowissenschaften der UniversitäHamburg aufgrund der Gutachten von Herrn Prof. Dr. K.-C.Emeis und Frau Dr. B. Gaye-Haake. Hamburg, den 20. April 2004 Eine elektronische Version dieses Dokumentes kann bezogen werden unter: http:llwww.awi-bremerhaven.de * Veröffentlichunge Preface One of the important characteristics of the Arctic Ocean, surrounded by the world's largest shelf seas and seasonally to permanently covered by sea ice, is its large river discharge which is equivalent to 10Y0 of the global runoff. The freshwater balance of the Arctic Ocean is an irnportant factor controlling sea-ice extent and intermediatelbottom water formation in the Northern Hemisphere, as weil as Arctic Ocean surface-water conditions. The formation and melting of sea ice result in distinct changes in the surface albedo, the energy balance, the temperature and salinity structure of the upper water masses, and the biological processes, and thus play a major role in the global climate System, Having in mind this importance of river discharge, a bilateral Russian-German multidisciplinary research project to investigate the "Siberian River Run-Off (SIRRO), specifically of the Westsiberian rivers Ob and Yenisei, was established in 1997 (see Stein et al., 2003, and further references therein for details).