Ilya Sokolov

Структурные Альтернативы Налогового Администрирования (Structural Alternatives to the Tax Administration)

This study analyzes several structural alternatives of tax administration in terms of contracts design for tax officers. Particularly, it considers pros and cons of using different efficiency indicators within an efficient contract framework. To understand, which indicators can be used in practice, there has been conducted an analysis of official documents. Since it is not explicitly stated in official data which indicators are used, econometric methods can be viewed as an alternative approach to figure out the presence of relationship between the wage fund and its possible determinants. Overall, the results indicate that the salaries level depends on revenues from taxes and fines, as well as additional revenues from field checks along with expenditures from tax proceeding revisions by courts, ceteris paribus. The estimated effects of these variables constitute only minor fraction of wage payments.

Международный и Российский Опыт Управления Государственными Расходами По Ниокр (International and Russian Experience in the Management of Public Expenditure on R&D)

Russian Abstract: В данной работе представлен анализ международной практики государственного управления НИОКР, выявлены особенности деятельности международных исследовательских организаций разного типа и организационно-правовой формы (академий наук, университетов, научно-исследовательских институтов) в институциональной среде НИОКР в различных странах, проведен анализ структуры и динамики финансирования расходов на исследования в странах ОЭСР и России, выявлены международные особенности распределения и доведения бюджетных средств до исполнителей работ.English Abstract: This paper presents an analysis of the international governance of R&D, the peculiarities of the activities of international research organizations and different types of legal form of organizations (Academy of Sciences, universities, research institutes) in the institutional environment of R&D in different countries, the analysis of the structure and dynamics of financing costs research in OECD countries and Russia, revealed features international distribution and delivery of budget funds to contractors.

Russia’s State Budget in 2012

In 2014, Russia’s budgetary sphere was operating under the cumulative influence of several negative factors. A further slowdown in the national economy’s growth rate to 0.6% (vs. 1.3% in 2013) occurred due to the declining prices of oil in the second half-year of 2014. The average annual price of Urals in 2014 dropped to

Quality of the Administration of Value-Added Tax in OECD Countries and Russia

97.6 vs.

Evolution of Russia’s Budgetary Policy in the 2000s: In Search of Financial Stability for the National Budget System

107.9 per barrel in 2013. At the same time, it is necessary to emphasize that the slowdown in the Russian economy had first been noted during an earlier period, while oil prices had been even higher, and so this was by no means a decisive factor of economic development. However, for the budgetary system, and primarily from the point of view of the ‘oil and gas’ component of federal budget revenue, it was the price of oil that became the key determining parameter. As for the negative factors that the economy has been faced with, it is also necessary to point to the economic sanctions introduced against Russia from the spring of 2014 by the West, as a result of which investment activity declined and borrowed funds became far less easily obtainable. All these factors produced a negative effect on the growth rate of revenue inflow in the RF budgetary system. As estimated by the RF Ministry of Finance, Russia’s loss of federal budget revenue in 2014 amounted to

Does Russia Need a Reform of VAT

150bn as a result of the downward movement of prices for oil, and to about

Fiscal maneuver and restructuring of the Russian economy

50bn due to the economic sanctions. It is only thanks to the relatively high prices for energy carriers in the international raw materials markets over the period of January-June 2014, when the price of Urals never dropped below

Transformation of Budgetary Policy in Russia during the 2000s: in Quest of National Fiscal Sustainability

106 per barrel, that the execution of budget revenue resulted in no shrinkage in the volume of receipts, neither in absolute nor in relative terms. Besides, another factor that conduced to increasing receipts was the decline of the ruble’s foreign exchange rate, which in part compensated for the downward movement of oil prices over the second half of the year. On the whole over that year, the ruble-to-USD exchange rate rose from 33.5 in January to 55.5 in December 2014.

Structural Alternatives to the Tax Administration

This paper presents an analysis of the quality of VAT administration in OECD countries and Russia. Econometric analysis of the factors which influence the quality of VAT administration, demonstrate a positive effect of the level of institutional development on the efficiency of tax collection. However this tendency takes place only when there are no additional tax exemptions being implemented alongside the economic development where ex-emptions, in addition to causing a direct loss, complicate the taxation system and lower the quality of its administration

International and Russian Experience in the Management of Public Expenditure on R&D

This paper deals with 2008-2009 crisis which marked a new stage of Russia’s budgetary policy. Although the budget situation in Russia is presently much better than in the majority of the developed countries, reservation of high dependence on oil proceeds, observed trends in in the structure of expenditure obligations indicate the preservation of high risks of an unbalanced budget in long term perspective. Provision of budgetary and macroeconomic balance require adoption of urgent measures both in the sphere of tax policy and budget outlays.