Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


налоги

Market institutions transformation in modern Russian economy

Introduction. The article discusses the problems of market institutions transformation in modern Russian economy. Transformation is understood primarily as the degradation of the economic institutions’market nature. There is a tendency towards their increasing nationalization and centralization. Theoretical analysis. The degradation of market institutions is expressed, first of all, in the transformation of the property institution, which is drifting towards increasing nationalization.

Трансформация рыночных институтов в современной российской экономике

Введение. В статье рассматриваются проблемы трансформации рыночных институтов в современной экономике России. Под трансформацией понимается, прежде всего, деградация рыночного характера экономических институтов. Наблюдается тенденция в сторону все большего их огосударствления и централизации. Теоретический анализ. Деградация рыночных институтов выражается, в первую очередь, в трансформации института собственности, который дрейфует в сторону все большего огосударствления.

The Question of Taxation Management and Peculiarities of Russian Taxation Management

The article highlights the question of taxation management. Evolutionary development of taxation system is analyzed. The author examines the problem and peculiarities of Russian taxation management. The improvement ways of taxation management in present-day Russia are indicated.

Theory and Practice of the Management of Tax Risks

The article gives the definition of tax risks, examines the tax risks as the reality of modern taxation system in Russia from theoretical and practical positions. It analyses the interaction of the tax risks of the taxpayers and the state, the sources of their beginning. The article points out the tasks, the decision of which will create the conditions for minimizing tax risks in Russia.

Financial aspects of the Saratov agglomeration development

Introduction. The issue of financial support for the development of urban agglomerations is one of the most relevant, since the timeliness and completeness of the integration processes financing largely determine the success in achieving the goals of creating agglomerations. Of particular importance is the budgetary and tax integration of local territories included in the single agglomeration space, since the current legislation establishes significant independence of local authorities in the formation of local budgets. Theoretical analysis.