Assessment of the Tax Base of the Consolidated Group of Taxpayers in Russia using the Method of Polynomial Interpolation

Akhmadeev, Ravil; Косов, М.Е.; Bykanova, Olga; Korotkova, Elena Mikhailovna; Mamrukova, Olga Ilyinichna

doi:10.17485/ijst/2016/v9i12/89533

Cited by 22 publications

(17 citation statements)

References 3 publications

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“…876-p. is implemented and approved by the decree of the Government of the Russian Federation of 05.05.2017 [13]. Let's take into consideration the main elements of this methodology based on the selected key aspects [19][20][21][22][23]. The stakeholder approach to business management assumes that major stakeholder groups, interacting or conflicting with both the organization and among themselves, directly affect the long-term sustainability of this organization [9].…”

Section: Discussionmentioning

confidence: 99%

Technology for Determining the Effectiveness of Represantative Offices of the Companies Abroad

Кеворкова¹,

Kosolapova²,

Muravitskaya³

et al. 2019

IJITEE

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This article reveals the value of statistical data disclosed in the reporting on the sustainable development of economic entities in unstable economic conditions. The principles and methods of preparing reports on sustainable development of economic entities are determined. The fundamental principle of sustainable development is the requirement of the necessary compliance with the criteria of sustainability. According to the concept of sustainable development for economic subjects, it is necessary to form ways of the long term strategic development in order to increase business value taking into account the requirements of socio-economic and environmental responsibility, which determine the priority of providing information including statistical data for conducting the research. The involvement of economic entities in the concentration of sustainable development through reporting for the stakeholders will allow society to get the greatest effect from the activities of such business entities

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Section: Discussionmentioning

confidence: 99%

Technology for Determining the Effectiveness of Represantative Offices of the Companies Abroad

Кеворкова¹,

Kosolapova²,

Muravitskaya³

et al. 2019

IJITEE

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“…This fact helps avoid a conflict with the consumers of goods, works, services (taxpayers) and diminishes social resentment when the rate of the tax is increased or decreased (Akhmadeev et al, 2016).…”

Section: Statistical Methodologymentioning

confidence: 99%

Taxation of End Consumption: Effect on Country Economies and its Characteristics

Akhmadeev

Косов

Bykanova

et al. 2017

American Journal of Applied Sciences

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International experience of the largest countries' economies of the last decade demonstrates that the use of Value Added Tax (VAT) in taxation of consumption is used more actively and is gradually squeezing out the sales tax. In most countries of the world VAT ensures between 12 and 30% of stable budget revenues. Taking statistical data selected with the help of the Ordinary Least Squares method as a basis, changes in the ratio of VAT received by the budget to GDP in the economies of different states for the 1995 -2015 period were studied. The best ratio of the economic data was revealed in the Czech Republic and Mexico, where sustainable growth of the ratio amounted to 0.0008 -0.0009 respectively. A significantly lower correlation of the data was noticed in Austria and France, the correlation is conspicuous for its negative value of the regression coefficient. The research we have undertaken in relation with several states has shown the following consistent pattern: an average value of the share of VAT is less (by 10%) dependent on the development and state of the economy of the countries we have compared than (over 60%) on the taxation rules established by laws on each state (the use of tax incentives, lower tax rates, etc.). Our research of VAT effect on the economies of countries has revealed a number of specific problems, which weaken the mechanism of collection and payment of the tax. Consequently, to solve the macroeconomic problems of VAT, additional measures aimed at organizations' revenue growth should be undertaken. Another area should be the improvement of the tax incentive and exemption system as well as the removal of existing possibilities of tax evasion. These measures will allow the government to adjust the basic rate downwards in the middle term. IntroductionLooking back into the history of the tax, VAT failed at the start of the XX th century, because the society was not ready for the introduction of a tax collected at all stages of production and covered a significant part of sales operations of goods (works, services). For example, in the 30 sec of the XX th century a research by GerhardColm "The Ideal Tax System" was the first to say that VAT corresponds to the current stage of capitalism development, because the state has turned into a partner, which ensures production process, from a guarantor of ownership (Couzin, 2014). According to Joseph J. Thorndike, the government ensures private production by laying roads among other things, the state raises the efficiency of entrepreneurship through education and Ravil Gabdullaevich Akhmadeev et al.

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“…On the other hand, these standards have many differences related to the definition of the target audience, requirements for information disclosure, a reflection of industry characteristics, and etc. [5,17,22]. Therefore, the choice of one or another standard as a guideline for disclosing information about the effectiveness of the representation will be determined primarily by the regulatory requirements and traditions of the country or region where the activities of representation of business entities of the Russian Federation are implemented.…”

Section: Picture 1 the Matrix Of Representation Prioritiesmentioning

confidence: 99%

The Economic Significance of Statistical Research Activities of Representative Offices of Companies Abroad

Kosolapova,

Petrov,

Yshanov

et al. 2019

IJITEE

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The modern development of economic relations is unthinkable without obtaining data to make an informed and rational business management decision. This situation determines the significance of statistical information and justifies its primary role. This article presents statistical analytics data that discloses activity directions implemented abroad by commercial offices of the Russian Federation. In turn, the study, analysis, and evaluation of statistical data contribute to the formation and implementation of modern methods for determining the effectiveness of the representative offices' activities of the Russian Federation economic entities. Another generally accepted direction of using statistical data information is to improve the investment policy in advanced research, development, and optimization of the business model. Statistical data processing should be prompt, reliable and efficient. The effectiveness of statistical information is considered through the receipt of economic benefits by an economic entity implementing its activities as the representative offices abroad. By means of statistical data, regularities of changes of the social, economic environment and other external factors influencing the development result of an economic entity are determined, which in turn contributes to the development of effective sustainable development policy.

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Assessment of the Tax Base of the Consolidated Group of Taxpayers in Russia using the Method of Polynomial Interpolation

Cited by 22 publications

References 3 publications

Technology for Determining the Effectiveness of Represantative Offices of the Companies Abroad

Technology for Determining the Effectiveness of Represantative Offices of the Companies Abroad

Taxation of End Consumption: Effect on Country Economies and its Characteristics

The Economic Significance of Statistical Research Activities of Representative Offices of Companies Abroad

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