The article examines the mechanism for the creation and implementation of an agro-industrial cluster in the form of a rural municipal formation, which is an average population center, whose inhabitants are engaged in agriculture and ensure the functioning of its social infrastructure. At the same time, the said cluster is a combination of a system of production, primary processing, storage and marketing of agricultural products and a system of social infrastructure that ensures the quality of life of its residents, comparable to the urban one. Within the framework of practical research, several measures for the integrated development of rural areas are proposed, taking into account the assessment of the level of social and economic development of agriculture in the territories of the constituent entities of the Russian Federation and public policy instruments that influence their development. The assessment of the agriculture development was carried out using the methods of descriptive statistics based on the Gatev coefficient, and also by conducting a cluster analysis based on the application of the package of applied programs "Statistica". These allowed to formulate and propose a concept for rural settlements of a new type that correspond to the current trends in the territorial development of the developing market economy that meet the requirements for ensuring the state's food security. At the same time, mechanisms proposed are aimed at the integrated development of rural settlements, and in particular, include the involvement of additional budgetary funds and adjusting the tax policy for agricultural producers.
The research objects are the tax and budgetary policies of the Russian Federation. In this research, financial (budgetary) risks are understood as a decrease in the balance of the state (national) budget resulting from a reduction in revenues or an increase in expenditures. This research considers production in the main sectors of the economy as a key factor of financial risk during the COVID-19 pandemic. The research aims to analyze the main directions of the budgetary and tax policy of the Russian Federation that aimed at supporting the economy and the population during the spread of COVID-19, which is especially relevant in connection with the expected recession in a number of sectors of the economy and a decrease in the level of employment and, accordingly, the well-being of citizens. In these conditions, it is necessary to adjust the budgetary and tax policy to preserve the state’s social obligations and expand social and economic support for businesses and citizens to smooth out the negative consequences of the impact of restrictive measures. The authors applied systemic and institutional approaches and statistical methods. The main results of the research reflect the need to (1) implement support measures (tax and budgetary incentives) for small and medium-sized enterprises, on which the crisis provoked by the COVID-19 pandemic has had the most destructive impact, and (2) to expand the volume of budgetary financing of social programs for financial risk management of the Russian economy during the COVID-19 pandemic. Compositionally, the article consists of the following sections: the introduction, which provides an overview of the publication activity in the field of financing measures to overcome the spread of COVID-19 and substantiates the relevance and purpose of the study; the literature review, which lists modern authors whose works were aimed at studying similar issues as well as the methodological apparatus used by them, which are suitable for adaptation; the section ‘materials and methods’, which provides more adaptive methods of other people’s research and the authors selected in accordance with them are listed; the results section, in which the authors present the main array of statistical data, which is then discussed. At the end of the article, the authors draw conclusions about the applied fiscal policy tools that can be used effectively in the new economic reality.
The purpose of the article is to analyze the main directions of the budget and tax policy of the Russian Federation, which is particularly relevant in view of the expected recession of the world economy due to the epidemic caused by the coronavirus (COVID-19) and the fall in world prices for hydrocarbon raw materials. In these circumstances, it is necessary to adjust the budget and tax policy in order to maintain the full social obligations of the state. The study used systematic, institutional approaches and statistical methods. The main conclusions of the work are based on the need to implement measures in the field of tax incentives for small and medium-sized businesses, for which the crisis phenomena have the most disastrous impact, and to maintain the planned amounts of budget funding for social programs. In the presence of sufficient accumulated gold and foreign exchange reserves and funds of the National Welfare Fund, it is possible and necessary to respond adequately and promptly to the changing economic situation in order to smooth its consequences on the level of inflation, unemployment and the purchasing power of the national currency.
Modern economic research of the market for distributed ledgers and blockchain technologies shows that both the nature of the stage of its development and the implemented measures to ensure security with digital technologies of the corresponding industry specificity to verify the information provided to users of financial statements continue to be controversial. In this regard, when discussing cryptocurrencies and blockchain technology, it is necessary to consolidate the terminology at the legislative level, which can be used in the same manner by state administrations, as well as by international companies. In turn, when forming accounting policies by international companies that carry out operations with cryptocurrency, it is important to take into account the current interpretations of the Committee on Interpretations of International Financial Reporting Standards. At the same time, some practical issues cannot be resolved unambiguously due to the discrepancy between the economic essence of crypto assets and other types of objects. Despite the multiple similarities in their classification, as well as the subsequent reassessment in the format of the current standards, the greatest difficulty is raised by questions about the reliability of the information provided for users of financial statements and top management for managing the company's business processes, managing the value of companies and financial reporting architecture. Based on the results of the study, the authors propose a promising engineering business model for managing the value of crypto assets, built on the basis of the current provisions of IFRS.
International taxation, as follows from the theory, is a study of the tax burden on individuals or legal entities in accordance with the tax laws of different countries or international law. Russia, the United States and the EU are global jurisdictions with the most complete tax legislation concerning transfer pricing. In this regard, it is very useful to consider the experience of countries with different principles of taxation of international transactions, which will undoubtedly contribute to improving tax control over international transactions. As a rule, when performing cross-border transactions, the state implements additional control measures, in particular, tax control over transfer pricing. Foreign trade transactions, if the subject of such transactions are goods that are part of one or more of the following commodity groups (oil and goods produced from oil; black metals; non-ferrous metals; mineral fertilizers; precious metals and precious stones) in Russia belong to the category of controlled ones, which necessitates the use of transfer pricing methods. The audit is carried out in relation to the main taxes, namely, VAT, income tax, mineral extraction tax and personal income tax (in relation to individual entrepreneurs), as well as tax on additional income from the extraction of hydrocarbons. The article examines various tools and methods of control over international transactions carried out by both residents and non-residents. The authors consider the experience of countries with different principles of taxation of international transactions, which will contribute to improving and increasing the efficiency of tax control over international transactions, the correctness of calculation and completeness of payment of taxes when applying transfer pricing.
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