This book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax benefits and exempts, carries out their quantitative...

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and review of international experience provided an...

This paper deals with 2012 Russia's state budget. Authors speak about general characteristics of the budget system in Russia. They analyse revenues from major taxes and main parameters of the federal budget in 2012 and for 2012-2014, explain budget expenditures and give prospects of the...

This paper deals with Russia's federal budget

The study addresses the processes relating to the implementation of municipal reform in the republics of the North Caucasus and the Republic of Kalmykia. The authors analyze some formal parameters of implementing municipal reform: the rate of reforming, the territorial organization of local...

The study has reviewed the experience of foreign countries in the sphere of implementation of respective measures designed to prevent the emergence of soft budget constraints imposed on subnational authorities in a situation of fiscal decentralization. Also, a number of theoretic simulation...

The authors made an attempt to analyse a wide scope of issues connected with the tax position of non_commercial organizations. In the book they describe the policy of a number of foreign countries regarding taxation of non_commercial organizations and peculiarities of the Russian approach to the...

This paper deals with Russia's budgetary system

This paper deals with tax receipts of the Russia's budgetary system

Present work contains municipal reform implmentation results for 2007. The authors analyzed modifications in the federal legislation regarding local selfgovernance, regional legislation which regulates issues relatyed to newly created settlements in transition period. The authors analyzed...