Pedagogical cases in the higher education system Vylkova, Elena S.
Izvestiâ Saratovskogo universiteta. Novaâ seriâ. Seriâ Filosofiâ. Psihologiâ. Pedagogika (Online),
12/2023, Letnik:
23, Številka:
4
Journal Article
Recenzirano
Odprti dostop
Introduction. In the system of domestic higher education, the creation of individual cases on pedagogical situations in higher education, and then the formation of their base is in demand. The ...purpose of the study is to develop a version of the pedagogical case on the situation in the system of higher education as a model for creating a bank of similar cases in the future. Theoretical analysis. When teaching disciplines in the field of higher education for future teachers, cases on various pedagogical situations are used. At the same time, publications on pedagogy consider professional trainings and similar cases on certain situations in preschool and school education, but cases on pedagogical situations that arise in the process of university educational activities are not presented in scientific literature. Results and their discussion. The author’s definition of the case is formulated; the case study on the pedagogical situation when an exam on a discipline is taken ahead of schedule is proposed in the basic and extended version and its solution based on the legislative framework, life and pedagogical experience of the author is given. Conclusion. The formation of the bank of cases on pedagogical situations that characterize the educational process in higher education is only at the initial stage. They have to be worked out and improved in the context of the transformation of higher education in order to effectively solve the problems facing the national higher school today.
The article explores the problem of income inequality of the population in the con‑ text of the income taxation. Methodologically, the study relies on the theoretical proposi‑ tions of monetary ...inequality and individual income taxation. The research methods include structural-logical analysis, comparison, identification of cause-and-effect relationships, and data ranking. The author generalises about the methods for measuring the level of mone‑ tary inequality of incomes, determines their specifics and reliability. The paper presents the results of calculations of the income inequality level in the Russian Federation against the background of the configuration and stratification alternatives of income inequality in other countries. The researcher concludes that the level of income inequality in the Russian Fed‑ eration is higher than in the European countries and lower than in the BRICS countries; the gap between the richest one percent and the middle class in Russia is the largest in the world, while there is no extreme poverty. The analysis of the individual income taxation in the OECD countries reveals that the majority of the countries adopt a progressive scale with 2–19 schedules and non-taxable amounts. The paper proposes introducing in the Russian Federation a progressive personal income tax scale consisting of 4–6 schedules with a maximum rate of about 40 % for rich and super-rich taxpayers. Simultaneously, a standard tax deduction in the amount of at least two subsistence rates should be established. The findings of the study of‑ fer prospects for further reforming of income taxation in Russia to stimulate economic growth.
At all times, it is important to know how great the tax burden, tax pressure and severity of taxation are for the state, regions, citizens. Since the theoretical interpretation of the named concepts ...and their computational methods are ambiguous, their systemic identification and calculation is in demand. The purpose of the study is to substantiate the methodology for calculating severity of taxation and fiscal taxation for a company, industry, region, state, as well as to test the proposed methodology for calculating company’s severity of taxation in the regions of the Russian Federation. The research methodology involves the formation of a system of tax indicators; calculation and analysis of turnover severity of taxation in Russian regions by type of activity; interpretation of the results obtained. The study of severity of taxation in 2019 made it possible to identify the most successful regions in tax administration: Moscow, Chukotka Autonomous Okrug, Krasnoyarsk Territory, the Republic of Kalmykia; the Kabardino-Balkarian Republic; Novgorod Oblast. The most problematic territories include the Chechen Republic, Kemerovo Region, the Republic of Dagestan and a number of others. Federal and regional authorities should pay attention to both the listed regions and the types of economic activities with the greatest spread in the values for severity of taxation: mining, agriculture and forestry, hunting and fish farming, information activities, communications and others. In the future, it is advisable to calculate the indicator under study for a number of years; focus on the substantive study of the experience of regions and industries of leaders in severity of taxation in order to replicate their successful experience in tax administration. A promising direction is also the construction of a map of deviations for severity of taxation and the tax burden for the Russian regions from the average Russian, both in general and for specific types of activity. The ratio of fiscal and tax burdens, fiscal and tax pressure, severity of taxation and fiscal taxation deserve a more detailed empirical estimation as well.
This study aims to analyze the level of the tax burden of enterprises based on the types of economic activity and the scale of enterprises using the case of St. Petersburg, with an emphasis on ...priority sectors. Based on the indicators contained in the tax calculator of the Federal Tax Service of the Russian Federation, the data were generated for statistical analysis of the tax burden distribution of St. Petersburg enterprises on scale, considering the type of activity according to 2020 data, as well as its deviations. The distribution characteristics of tax burden values, depending on the scale of St. Petersburg enterprises, generated data for further analysis. Depending on the level of the tax burden, industries were classified into groups, highlighting priority industries with the allocation of groups of industries with a relatively stable low, high, and variable low and high tax burden at any scale of enterprises, with a breakdown of these groups based on the dynamics of the tax burden with an increase in the scale of activity. Results show that in three types of these activities, the level of the tax burden is higher than the average for enterprises of the corresponding scale: IT, R&D, and tourism — which indicates an insufficient level of support. Proposals include options for reforming the property taxation of enterprises in priority industries and for the effective management of their taxation.
This article characterizes the dynamics of the tax burden of Russian IT-companies as a key factor in their economic sustainability. This study aims to determine regional characteristics of the level ...of tax burden in the field of information technology in order to identify best practices with the possibility of further replication of successful experience. To achieve this goal, an analysis is carried out of changes in the tax burden in the post-COVID period compared to 2019. Particular attention is paid to the dynamics of the tax burden depending on the scale of enterprises. The results show that the trend of reducing the tax burden in the post-COVID period is not stable for all Russian regions. The low level of tax burden is associated not so much with the industry of activity (in particular, with the field of information technology), but with regional characteristics (the creation of tax preferences in certain territories). Currently, state support for business through tax methods is aimed more at supporting certain regions and not the sphere of IT. The most typical scale of enterprises in the information technology sector, demonstrating a minimal tax burden, assumes revenue from 30 to 120 mln rubles a year. Such scaling of business in this area allows not only to use tax preferences established by the current Russian tax legislation, but also to find resources for organizing effective tax planning.
Areas of Regional Tax Competition Studies Vylkova, Elena S.; Troyanskaya, Mariya A.
Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika,
06/2019
47
Journal Article
In the article, we study the relationship between the information technology component and the tax potential of Russian regions as factors of economic growth and sustainable development. The aim of ...the research is to develop and test a methodology for assessing the level of information technology development of the Russian regions and its relationship with their tax status. The research methodology involves the use of factor analysis and the method of principal components using the Rstudio integrated development environment and the statistical package IBM SPSS statistics. The indicators traditionally used in international rankings of the information society development are supplemented with data on the assessment of efforts aimed at creating and implementing innovations. The study is based on the following data for the whole Russia, for federal districts, and for regions of the Russian Federation: the number of active fixed and mobile subscribers, the number of fixed and mobile broadband access subscribers, and the number of mobile communication devices. Our calculations made it possible to identify the worst and best regions in terms of the information and technological development of the territory. We have found that the worst regions are Sevastopol, Crimea, Ingushetia, Dagestan, Adygea. The regions with a highly developed information technology component include St. Petersburg, Moscow, Novosibirsk, Karelia, and Murmansk Oblast. The successful experience of the best regions in terms of the level of digitalization should be studied in detail and competently used in other Russian regions. The study showed that the readiness of the territories for digital transformations is determined by the level of their economic development. The tax potential of the regions is the main factor determining the growth of the gross regional product of the subject of the Russian Federation. Territories with highly developed information technology component form significantly higher tax revenues of the budget system per capita. This creates the basis not only for further increasing of the level of informatization, but also for its successful socio-economic development for regions. Thus, the level of the economic development of the region, its gross regional product and tax potential are the basis for effective digitalization. The accumulation of significant tax revenues creates opportunities for financing activities for the digitalization of the region. Further research could be in the following main areas: a competent increase in the number of indicators used and the expansion of time horizons; application of successfully tested research methods for other states, their groups and international associations; supplementing of the applied methods with models that have proven themselves well when working with short series, for example, ARIMA models
The relevance of tax clustering is due to the need for a competent scientifically grounded definition of territories that are drivers of economic growth. The aim of the study was to identify, on the ...basis of econometric methods, clusters of the regions of the Russian Federation by a set of indicators reflecting their tax status, tax administration, informatization of the tax environment. The Russian regions were grouped into clusters by a set of tax indicators based on official statistical data for 2018 using SPSS, Rstudio, Anaconda Navigator software. As a result of the anomalous values, five federal subjects were excluded from the analysis: Moscow, Sevastopol, Ingushetia, Khanty-Mansi and Yamalo-Nenets Autonomous Okrugs. Econometric analysis made it possible to conclude that there are three clusters of regions according to the analyzed parameters: 1) the least functionally proportional (7 regions), which have the lowest tax intensity of the gross regional product, the highest debt intensity of the gross regional product and the highest level of tax debt of the employed population, companies, and individual entrepreneurs; 2) medium functionally proportional (50 regions) with the lowest efficiency of tax administration, the highest coefficient of tax collection, the lowest level of taxation of the employed population and individual entrepreneurs (but not companies), the lowest level of tax debt of all analyzed subjects, and the lowest additional tax charges and sanctions for violation of tax legislation from tax audits, 3) the most comprehensively successful (22 regions), which are characterized by the highest tax intensity of the gross regional product and the highest level of tax revenues generated by the employed population, companies, and individual entrepreneurs. The regions of this cluster have the most effective taxation of value added and financial results of organizations. Among the regions of the third group, the leaders in terms of digital indicators are: Tyumen Oblast, Murmansk Oblast, Republic of Tatarstan, Leningrad Oblast. The study can develop in the following promising directions: 1) inclusion in the cluster analysis of indicators, not typical for the characteristics of the tax environment, that most fully reflect the influence of external diverse factors on the tax state of the regions; 2) extrapolation of the results to assess the tax status of the territories of other states; 3) the need to improve the tax clustering method based on artificial intelligence technology.
IMPROVING VAT IN OECD AND RUSSIA Vylkova, Elena S
Vestnik Volgogradskogo gosudarstvennogo universiteta. Serii͡a︡ 3, Ėkonomika, pravo,
12/2018, Letnik:
20, Številka:
4
Journal Article
Odprti dostop
Identified trend to an increase in the share of VAT in GDP and in budget revenues in most OECD countries. Justified the need for the Russian state to search r opportunities to increase the amount of ...tax revenues of the budget in order to ensure stable growth of the economy and solve social problems. Investigated how much the Russian VAT reforms are comparable with the trends in the various elements of this tax in foreign countries. Showing the trend of a permanent increase in the average standard VAT rate in OECD countries from 1975 to 2017, and its size in most countries is 20 % or more. The conclusion is made about the fairness of raising the standard VAT rate in the Russian Federation on January 1, 2019 to 20 %. This makes it comparable to the average base VAT rate in OECD countries. At the same time, it should be considered along with an increase in the base VAT rate, the possibility of reducing it by goods taxed at a rate of 10 %. It has been revealed that the taxation of small business VAT in Russia is more loyal in comparison with OECD countries, but one should not forget about the alleged nature of VAT benefits. Changes in the tax administration of VAT in Russia are in tune with the reforms in this direction carried out in the OECD countries, sometimes even ahead of them. It is advisable to introduce the calculation of the VAT yield coefficients in the practice of the tax authorities and the Ministry of Finance of the Russian Federation based on the experience of the OECD countries. A comprehensive analysis of the world experience of indirect taxation and the study of the opinions of various researchers on its reform provide the basis for a competent improvement of VAT in Russia, aimed at replenishing budget revenues and increasing the country’s economy.
The article analyzes the state of proactive budgeting in the world and in Russia as well
as identifies the main possible directions for its development. The directions of reforming the taxation of ...personal income in foreign countries and Russia over the recent years are considered. Demand for a fair and effective approach to taxation is shown. The feasibility of developing proactive budgeting in the context of the personal income tax (PIT) reform in terms of expanding the rights of honored and distinguished taxpayers of PIT for participation in participatory budgeting is substantiated. Suggestions have been
formulated to amend the regulatory framework on proactive budgeting, to encourage honored and distinguished taxpayers, and to provide them with the opportunity to actively participate in creating a list of projects as well as making decisions on their financing.
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