Научная статья

Introduction. The maintenance of national security and the implementation of a strategic course for innovative development in conditions of economic sanctions by the Western countries and the need to raise the issue of new industrialization of import substitution (reindustializacii). Implementation of the strategy requires action on the reindustrialization of the financial resources of the innovation process, affecting the economic interests of the subjects, moral norms and the principles of economic consciousness. Methods.

Introduction. In modern conditions the increase in the number of domestic companies, introducing elements of corporate governance in practice its activities, aims consideration of the mechanism of its formation and development. Theoretical analysis. The article presents a detailed characterization of the mechanism of development and implementation of corporate governance in the socio economic system of industrial organization.

Introduction. High rates of tax evasion on income of individuals requires the state to find new, more effective forms and methods of tax revenue control individuals. One of the ways to increase the efficiency of state control over taxation of citizens may be the introduction of indirect methods for the determination of tax liabilities. Theoretical analysis.

Introduction. In the modern realities of improving competitiveness is one of the primary tasks of the state. Further development of our economy involves the use and improving the efficiency of the leading industries. Primarily, this includes fuel-energy complex (FEC), which was and remains the foundation of the national economy. Theoretical analysis.

Introduction. Stable development of Russia as a multinational democratic state requires consideration not only of the characteristics of a nation as a historical and cultural community of people living on the same territory, and the determination of its constitutional-legal status as a subject of Vlastnosti. Purpose. The main aim of this work is the justification of the legal personality of the people as the owner of statutory measures of behavior and participant regulated by legal norms of social relations. Results.

Introduction. The article deals with the preconditions for the emergence in Russia of the juvenile justice. The author investigates the prerequisites of becoming a juvenile justice system in prerevolutionary Russia.

Introduction. Human resources development and the formation of the professional staff of the customs authorities is the basis of ensuring the provision of quality public services. Theoretical analysis. In this article the quality of the personnel is considered as the most important factor shaping the quality of services provided by the customs authorities. Discussion of results.

Introduction. The strategic objective of the Customs Service of the Russian Federation is to improve the economic security of the Russian Federation, the creation of favorable conditions for attracting investments into the Russian economy, the full revenues of the federal budget, to protect domestic producers, protection of intellectual property and the best interest of the foreign trade activity by improving the quality and effectiveness customs administration. Theoretical analysis.

Introduction. The paper provides analyses the difference between income taxation system for resident and nonresident taxpayer, in particular the inequality deduction and exemption. Empirical analysis. The paper emphasizes the different qualification principles for nonresident alien-taxpayer, the treaty benefits for different countries, and the standard deduction.

Introduction. Forecasting the term structure of interest rates is considered to be the complex problem. The experience shows that just a few models from the proposed in science literature provide us with much better accuracy in forecasting than random walk. This paper is devoted to the comparison of forecasting results’ accuracy for the different specifications of econometric models using Russian data for 2004–2014 years. Models. We use the next econometric models for the forecasting: random walk, autoregressive model, factor model, Diebold-Li model.