Zobrazeno 1 - 10
of 26
pro vyhledávání: '"N. Z. Zotikov"'
Autor:
N. Z. Zotikov
Publikováno v:
Управление, Vol 12, Iss 3, Pp 46-57 (2024)
Under the current Western economic sanctions, one of the most important tasks facing the state is to increase the level of innovation in the national economy. Investment and innovation activity has a direct impact on the volume of production potentia
Externí odkaz:
https://doaj.org/article/f7514b753cea4cc79716c07581565ab2
Autor:
N. Z. Zotikov
Publikováno v:
Вестник университета, Vol 0, Iss 7, Pp 151-161 (2024)
In the Russian Federation (hereinafter referred to as RF, Russia), which is a federal state with a three-level budget system, it is assumed that there is tax potential at all levels: federal, regional, and local. With the help of taxes, the financial
Externí odkaz:
https://doaj.org/article/c7b33d4819ac4ec1a228a62e2e9b1270
Autor:
N. Z. Zotikov
Publikováno v:
Управление, Vol 12, Iss 2, Pp 31-39 (2024)
According to macroeconomic estimates, the Russian economy is characterized by a relatively low level of labor productivity, two to three times inferior to the economies of a number of industrialized countries. The lower level of labor productivity in
Externí odkaz:
https://doaj.org/article/94c4c06bf8ed474aa2b9c0a25a92d0d7
Autor:
N. Z. Zotikov
Publikováno v:
Вестник университета, Vol 0, Iss 2, Pp 151-163 (2024)
According to the definition of the European Commission, public finances financial stability is the ability of a state to maintain current expenditures, conduct tax and social policy in the long term without the threat of loss of the country’s solve
Externí odkaz:
https://doaj.org/article/42a0ab55443d45acb0b3a0b8812254ad
Autor:
N. Z. Zotikov
Publikováno v:
Управление, Vol 12, Iss 1, Pp 70-80 (2024)
The relevance of the study is conditioned by the role and place of profit tax in the regional budgets revenues. Unlike other taxes, the profit tax provides for many methods of tax optimization, the use of which will reduce the tax burden on a taxpaye
Externí odkaz:
https://doaj.org/article/9205518c19ed4bb5855b0959b96a3f88
Autor:
N. Z. Zotikov
Publikováno v:
Управление, Vol 11, Iss 4, Pp 35-44 (2023)
Budgetary and tax policy is designed to ensure sustainable development of the Russian economy on the basis of modernization, to improve the living standards of the population by reducing social inequality, and to adapt the budget system to modern rea
Externí odkaz:
https://doaj.org/article/45b904c2ac0745e7ae2805a70958daac
Autor:
N. Z. Zotikov
Publikováno v:
Вестник университета, Vol 0, Iss 7, Pp 196-206 (2023)
The article purpose is to investigate changes of taxpayers in the simplified and patent taxation system, in the structure of tax revenues of regional and local budgets, in the tax burden on taxpayers that occurred in connection with the abolition of
Externí odkaz:
https://doaj.org/article/f1221df1f0ff41cfaa44fddb326940a7
Autor:
N. Z. Zotikov
Publikováno v:
Вестник университета, Vol 0, Iss 2, Pp 146-155 (2023)
Value added tax (hereinafter – VAT), like other taxes, has certain functions, among which regulatory, incentive, fiscal functions are distinguished. Being an indirect tax assigned to one budget, VAT occupies a significant place in the tax revenues
Externí odkaz:
https://doaj.org/article/56428a7b066148cabe8c7b5e1ecf1bef
Autor:
N. Z. Zotikov
Publikováno v:
Вестник университета, Vol 1, Iss 1, Pp 189-198 (2023)
Currently, in economics there is no single, well-established point of view on the number of functions performed by the tax. At the same time, all researchers are unanimous in their opinion that the main function is the fiscal function, according to w
Externí odkaz:
https://doaj.org/article/070d2e32209f4568b7c8b2eb0e529cd8
Autor:
N. Z. Zotikov
Publikováno v:
Вестник университета, Vol 0, Iss 9, Pp 120-130 (2022)
Ensuring the stability of economic security is impossible without a sustainable budget and tax system. In this regard, the tax system, being at the same time a factor of financial security, must contribute to ensuring such economic development that c
Externí odkaz:
https://doaj.org/article/17af29ac489c4be3a87c21dd52a6a7f7