The paper presents an analysis of international and domestic practices of VAT administration in OECD countries and in Russia, according to the results of which there were identified major constraints and factors affecting the quality of VAT administration. Assessment was made in terms of...

This paper deals with the issues of the Russia's federal budget in 2008. The authors focused on the general characteristics of the RF budget system, execution of the federal budget in 2008, analysis of collection of main taxes, expenditures, and assesment of budget parameters without regard to...

This publication offers insights into analysis of factors affecting the tariff protection level, inter-country and cross-sector differences regarding import tariffs. The author demonstrates that tariffs applied by countries in international trade, in addition to the general level of economic...

This publication deals with the analysis of theoretical concepts, which explain the influence of innovations on scientific and technological progress for long term perspective.

Sustainability of public finances requires a long-term balance of revenues and expenditures of the state budget. The strong dependence of tax revenues from commodity exports in the face of major price fluctuations on them makes the problem of maintaining the balance of income and expenditure of...

This paper describes the basic rules as well as some details of tax treatment applicable to non-commercial organizations and their donors in France, assesses problematic issues of their use and identifies the instruments used as part of the tax treatment to reduce the possibilities of abuse and...

In this paper, we will construct a simulation and forecast of the main parameters of the Russian federal budget. In particular, we will describe the general scheme of prediction and analysis of statistical data used in the calculations. Next series will be tested for stationarity and...

This paper describes the basic rules as well as some details of tax treatment applicable to non-commercial organizations and their donors in France, assesses problematic issues of their use and identifies the instruments used as part of the tax treatment to reduce the possibilities of abuse and...

Analysis of the dynamics of the main parameters of the federal budget in 2005-2007 and in 2008-2009 shows that a significant part of the changes of these parameters is explained by the state of the world's foreign economic conditions, while the identification of stable relationships between the...

Credit cycle increases and decreases the availability of credit over time. Some economists think the credit cycle is fundamental source of business cycles. Others believe that credit cycles can not fully explain the phenomenon of business cycles, and for this we need to consider long-term...