In this paper we propose a comprehensive methodology for assessing the development of the tax system and tax service of the Russian Federation in 1991—2018. Then we have tested this methodology on statistical data and calculated the indices, and compiled a chronology of key events in the development of the tax system of the Russian Federation and the development of tax authorities. Also we have verified the hypothesis of the presence of statistical relationship in the development of the tax system and tax authorities. We reveal a high degree of statistical compliance of the tax system and the tax service development indices. Mismatch in the dynamics of their development in the period of 2014—2018 is caused by both the post-crisis slowdown in economic growth and negative trends in government regulation (the emergence of new taxes, increased tax burden on businesses, etc.).
Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g. factor analysis, principal component analysis, economic and statistical methods, econometrics, content analysis of legal acts, tabular and graphical visualization, monitoring of tax authorities’ performance indicators) and qualitative methods (comparative legal and comparative historical analysis). The main research results: we proposed a comprehensive methodology for assessing the development of the tax system and service of the Russian Federation in 1991–2018; we have tested this methodology on statistical data and calculated the indices; compiled a chronology of key events in the tax system and tax authorities development of the Russian Federation. We conclude the high degree of statistical compliance of the tax system development indices and the tax service indices. Mismatch in the dynamics of the development of the tax system and tax service in the recent period of 2014–2018 caused by both the post-crisis slowdown in economic growth and negative trends in government regulation (the emergence of new taxes, increased tax burden on businesses etc.). Identified patterns can be used to assess the effectiveness and reform of service in the tax authorities.
The article examines the institutional process in a regional economy connected with the infrastructure development. We use the neoinstitutional approach to study factors that influence the behavior of government and business in their interaction in the economy. We also use statistical methods to analyze the dynamics of socio-economic development indicators of the subjects of the Russian Federation as well as the results of measures to attract private investment into infrastructure, including the PPP. We chose the city of Moscow and the Yamalo-Nenets Autonomous District as two empirical case studies which differ in economic and geographic conditions, but both demonstrate success in attracting private investment and implementing infrastructure projects. Our conclusions are consistent with a theory that asserts the primacy of institutional environment in relation to project implementation. We make also some practical recommendations for the development of the institutional environment which are acceptable for all regions solving similar problems of infrastructure development.
The article substantiates the claim that social processes in the modern world are significantly complicated by the presence of information technologies and new communications tools. In this regard, there is a need to improve the processes of interaction between government and business.It is shown that by implementing the principles of openness, the government itself simplifies the task of creating an effective mechanism of interaction with the business community. The more complex the society is arranged, the greater the requirements to which such an interface should satisfy. The involvement of representatives of the expert community and businesses in the search of such solutions increases the degree of their confidence in the state and its representatives at all levels of governance.Has been considered the concrete examples of the involvement of the business experts representatives to inducing and making of public decisions: the activities of the Civic Chamber of the Russian Federation, the Civic Chambers of the Russian Federation subjects, public councils under the public authorities. A critical review of the practice of the execution of public oversight, anti-corruption expertise and regulatory impact assessment of draft legal acts has been given. The problems and prospects for improving the policy of openness of public authorities has been considered.
<p>В статье рассмотрена динамика численности работников российских органов государственного управления в 1984–2014 гг. Выдвинута гипотеза о том, что численность кадров является важным индикатором эффективности реформирования государственной службы. Данные о соотношении численности различных групп государственных служащих, доле государственных служащих в общей численности населения страны и среди занятых в экономике способны пролить свет на тенденции реформирования аппарата государственной службы, изменение ее места и роли в российском обществе.</p><p>Ввиду высокой инертности системы государственной службы изменения в ней происходят медленно, изучать их следует на больших промежутках времени начиная от нескольких десятилетий. Объектом изучения в данной работе являются кадры центральных (федеральных) министерств и ведомств, так как именно они составляли ядро системы государственной службы и в годы социализма, и в новейший период.</p><p>Разработана и апробирована методика определения численности государственных служащих по сопоставимым группам с точки зрения исполняемых функций, которая позволяет преодолевать различия в правовом содержании понятия государственной службы в хронологических рамках исследования. На основании материалов статистических наблюдений собраны и классифицированы данные о численности различных групп государственных служащих. Прослежена их динамика, выявлены общие тенденции. Отмечено возрастание бюрократизации российского общества в 1990-е и особенно в 2000-е годы. Вместе с тем доказано, что численность государственных и муниципальных служащих в 1984 г. практически равнялась аналогичному показателю2014 г.</p><p>Обнаружено существование положительной связи между общей численностью населения, числом занятых в экономике и численностью государственных служащих, а также между численностью государственных служащих и динамикой среднедушевого ВВП. Это свидетельствует о том, что изменение численности государственных служащих исторически происходит в общем русле социально-экономического развития страны.</p><p>Выявленные тенденции могут быть использованы при проведении дальнейших исследований. В частности, перспективным представляется проведение сопоставительного анализа динамики численности государственных служащих и динамики оплаты их труда, а также исследование численности аппарата на фоне изменения количества государственных функций. Подобный анализ позволит выработать методологические основания для проектирования конкретных мероприятий по повышению эффективности реформирования государственной службы с учетом выявленных эмпирических закономерностей ее развития.</p>
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