The relevance of this work is determined by the fact that due to the increasing demands for professional development of specialists it is necessary to apply such approaches to teaching so that students of all learning levels could fully understand the material. In order to create optimal learning conditions for students the use of a differentiated approach to the educational process is presented in the paper. For its realization the introduction of level differentiation and differentiated module-rating system was suggested. In this paper we define the conditions for the implementation of level differentiation, describe the developed training complex containing multilevel tasks, variants of control tests with a choice of difficulty levels. To assist the students to choose the difficulty level a web application was designed. Differentiated module-rating system is a modification of the rating system. It is distinguished by the method of counting ranking: at the end of the semester the student has a range of individual private ratings considered in the exam. Differentiated module-rating system allows them to get an idea of the level of learning the material under study and make the necessary adjustments. The introduction of a differentiated approach into the educational process helps to individualize the learning process of students, contributes to a more lasting and deeper acquiring of knowledge, the formation of positive motivation to learning, creation of a comfortable learning environment, building students’ self-esteem and making them more autonomous
Th e subject of the research of the given paper is the process of increasing the level of tax security. Th e goal is to explore the scientifi cally grounded and practice-oriented approaches to the enhancement of the process of fi ghting tax off ences and increasing the level of tax security. Th e research methodology includes comparative, formal legal, analytical and systematic approaches.
Key wordsTax safety; abuse of law; unjustifi ed tax benefi t; tax revenue.
JEL Classifi cation: K34* Doctor of legal sciences, candidate of economic sciences, head of the department of legal regulation of economy and fi nances at
The article is devoted to one of the fundamental issues in legal science and theory of fi nancial law in particular. In the context of globalization and expansion of legal regulation the issue of safeguarding public interest is becoming more and more urgent. The choice of adequate directions, goals, and mechanisms of legal impact on social and economic relations is determined by public interests. The Authors give thorough consideration to the concept of the public interest in the Russian legal doctrine, the aspects of its development in modern legal science, as well as the necessity to safeguard it in public expenditure. Preserving public interest is substantiated as the basic principle of public administration and legal regulation of fi nance. According to the Authors, this kind of approach facilitates successful achievement of the strategic goals of the country and optimization of public fi nances administration.
Важнейшая проблема, которая стоит сейчас и перед развитыми, и перед ведущими развивающимися экономиками, -это запуск новых механизмов экономического роста. До начала глобального кризиса в 2008 году в течение четверти века наблюдался беспрецедентный в мировой истории экономический рост.Однако обеспечение роста в современных условиях требует специальных мер, прежде всего структурного и институционального характера, обеспечивающих привлечение частных инвестиций. В связи с этим в статье поставлены вопросы обоснования концепции реализации институциональных и структурных реформ, способствующих росту экономики и благосостояния.Ключевые слова: устойчивый экономический рост, кризис, управление, государственная политика, реальный сектор, частные инвестиции.
OPPORTUNITIES AND PRECONDITIONS FOR ENSURING SUSTAINABLE ECONOMIC GROWTH OF RUSSIA MAU V.A. -Doctor of Economic Sciences, Professor, Rector of the Russian PresidentialAcademy of National Economy and Public Administration (Russian Federation, Moscow), e-mail: rector@ranepa.ruThe most important problem which the developed and leading economies are facing with now is the launch of new mechanisms of economic growth. Prior to the global crisis in 2008, for a quarter of the century there was an unprecedented economic growth in the world history.However, ensuring the growth in modern conditions requires special measures, primarily of structural and institutional nature, to attract private investment. In this regard, the article sets questions of justifying the concept of implementing institutional and structural reforms that promote economic growth and welfare.
The article is devoted to changes in the Russian culture during the rule of Mikhail, Aleksey and Feodor III and during the rule of Regent Sofia in the XVII century
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