Analysis of the Impact of Taxation of Business Entities on the Innovative Development of the Country

Nechaev, Andrey; Antipina, Oksana

doi:10.35808/ersj/507

Cited by 49 publications

(39 citation statements)

References 5 publications

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“…The experience of many countries suggests that the impact of increasing economic taxes affects the fiscal policy making the economists to prompt for further research that leads to the question of whether there is a positive or negative impact on GDP. With the review of the literature, we see that many authors have studied and analyzed the relationship between taxation and economic growth and the results have shown slightly negative impact (Ferede and Dahlby, 2012; Nechaev and Antipina, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

The Effect of Tax Structure in Economic Growth

Gashi¹,

Asllani²,

Boqolli³

2018

IJEBA

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The main goal of this paper is to analyse the effect of the tax structure in the economic growth of Kosovo in the period 2007-2015. The study intends to evaluate the impact of specific types of taxes on economic growth. The methodology is based on comparative analysis of data using primary and secondary sources. Through the econometric model and linear regression analysis, the research hypotheses have been tested with STATA application/software to calculate the impact of tax structure in economic growth. The econometric model includes several independent variables (types of taxes), and the dependent variable GDP. Based on data obtained through the log-log model, the results show the impact of special taxes such as Pt, It, VAT, Wt, Ibt, Tdr.., Ct on GDP. The results show that most of the taxes have a positive impact on GDP growth; it is also shown that not all taxes have the same impact on economic growth. In the econometric analysis the coefficient of R2=0,999 reflects the high degree of determination with 99.9% forecasting accuracy.

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Section: Literature Reviewmentioning

confidence: 99%

The Effect of Tax Structure in Economic Growth

Gashi¹,

Asllani²,

Boqolli³

2018

IJEBA

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“…Increasing the transparency of the budget framework becomes an actual objective connected with creating the open state authorities' activity framework (Pociovalisteanu and Thalassinos, 2008). This framework is aimed at increasing the openness and accessibility of data concerned with the budget performance, state procurements, projects, investments, and their control (Ivanova and Bikeeva, 2016;Ivanova, O. et al, 2015;Kosinova et al, 2016;Nechaev and Antipina, 2016 others. Global initiatives in providing the transparency of fiscal activity have significant response in economic, social, and ecologic performance all around the world and increase the quality of state fiscal policy, reduce corruption, strengthen the power and its trust, cause state policy's sustainability and international cooperation' positive outcome.…”

Section: Theoretical Informational and Empirical And Methodologicalmentioning

confidence: 99%

Providing the Budget Transparency and State Projects Efficiency Monitoring in Russia

Ivanova¹,

Bogoslavtseva²,

Karepina³

et al. 2017

ERSJ

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The article is concerned with state projects as the basic tool of increasing the efficiency of budget costs at programme based budget costs planning. Providing the transparency and responsibility of state authorities, state projects' efficiency monitoring determine the need to create the open framework of budget measures and public authorities' transparent activity. The paper is devoted to the development of state projects and increasing the efficiency of their implementing and control process through balancing between the complicated state policy objectives and brand new reduced budget capacity rates. A set of goals such as considering the state projects' technique, providing the transparency and efficiency of state projects' costs, examining the methodology of state projects' development, increasing their transparency and implementation efficiency, suggesting the all-stages state projects' efficiency evaluation technique were highlighted in the paper. Authors concluded that increasing the openness, transparency, control and providing the state projects' development monitoring is essential for proper budget functioning.

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“…They conduced to the understanding of necessity to set apart management accounting as an independent subsystem of management, and existing methods of management accounting allowed Russian scientists to develop theory of accounting in the area of management. The scientific works of representatives of Russian scientific school in the area of management accounting-such as Vakhrushina, M. (2006), Vrublevsky, N. (2005), Ivashkevich, V. (2003, Karpova, T. (1998), Kerimov, E. (2009), Kondrakov (2003), Nikolaeva (1997), Sheremet (2000), Nechaev and Antipina (2016), Kosinova et al (2016) and others became an affirmation of this. In their studies, they expanded the frontiers of management accounting by substantiating the significant effect of accounting techniques on information value of management system in general.…”

Section: Review Of Scientific Literaturementioning

confidence: 97%

Tendencies of Standardisation of Management Accounting in Russian and International Practices

Nikolay¹,

Elena²,

Ирина³

et al. 2017

ERSJ

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This article contains the description of accounting and management in Russian and international practice, the correlation of principles of standardisation directions upon forming of business management strategy and tactics. The necessity of multi-approach to the standardisation process of accounting is justified for developing the designated strategy and tactics. For this purpose, approaches to standardisation of management accounting in international practice are emphasised with examples of the USA and Russia. It is proposed to concentrate on the resolving problems of accounting standards-to gather accounting resources in development of management strategies and tactics. The examples are given, which are inclined to conclude, that the US approach to standardisation of management accounting is oriented more on assistance in decision-making within the area of management strategies. Based on the results of the research, authors offer main standardisation directions of management accounting in the Russian legislation and opportunities for an extension of the current assets of managerial accounting in the international accounting school. These directions involve description of specific techniques in management accounting; in order to maintain inner management tactics, allow extracting the targeted information on the systematic basis. For specification of accounting management possibilities, in the article, the main object of standardisation and key accounting' techniques are pointed out, which are used to allow the data base to be classified into the profitability segments and the expenditures of business entities. This approach will permit the contribution of each object of management in total income of a company, to assess the functional potential of each manager for achievement of his or her target numbers that provide the confidence in management tactics on the path to the chosen strategy.

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Analysis of the Impact of Taxation of Business Entities on the Innovative Development of the Country

Cited by 49 publications

References 5 publications

The Effect of Tax Structure in Economic Growth

The Effect of Tax Structure in Economic Growth

Providing the Budget Transparency and State Projects Efficiency Monitoring in Russia

Tendencies of Standardisation of Management Accounting in Russian and International Practices

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