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REFORMS, THEORY AND EDUCATION
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THE DIRECTIONS OF FISCAL POLICY
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SMALL BUSINESS |
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SCIENTIFIC LIFE
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- To the Forming of the Unified System of State Financial Control in Russia (Proceedings of the "Round Table")
Abstracts
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V. MAU.
Post-communist Russia in Post-industrial World:
Problems of Catching-up Development
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The strategy of Russia's socioeconomic development is discussed in the article. The essence of challenges facing the country is determined as "catching-up post-industrialisation". The methodology of the analysis is based on the adaptation of A. Gershenkron's conclusions to the problems of post-industrialisation. The author offers a set of economic policy principles which can help accelerate the development of an industrial country in the direction of creation of the post-industrial society.
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S. DZARASOV.
Russian "Reforms" and Economic Theory
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The paper deals with the current state of economic theory and the way it is taught in Russia. Having exposed the main content of the Cambridge controversies in the theory of capital which took place in the 1950s-1960s, the author shows how the fundamental tenets of the neoclassical orthodoxy were discarded in its course. It is demonstrated that these assumptions do not fit the realities of the Russian situation as well. On these grounds the author asserts the necessity to develop an alternative economic theory in the spirit of the modern post-keynesianism.
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L. POLISHCHUK.
Reform of Economic Education in Russia:
Needs, Resources, Motivation
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The author considers the reform of higher school economic education as a part of Russia's economic reforms. He specifies the difficulties originating from resource and institutional constraints and prereform inertia. According to his opinion, the rapid development of the Russian school of economic thought is important. He connects the main problem of teaching economic theory with modification of the student's way of thinking.
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M. BOBOEV, V. KASHIN.
Russia's Fiscal Policy in the Present Time
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In the article the basics of taxation and principal aims of fiscal policy are presented. Main drawbacks of the Russian tax system are discussed: a lack of fairness in tax rates, weak tax control, complexity of the basic tax procedures. The authors suggest to pass from taxation of net profits to taxation of capitals and profits taken away from enterprises, to introduce a single national system of registration of taxpayers instead of passport control, social security, etc.
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I. GORSKY.
To the Tax Policy Assessment
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The author regards fiscal function of taxes as the only one and considers fiscal effect to be the main feature of the tax system. Tax system indicators are based on tax reporting data. The analysis of these data leads to the conclusion that the development of Russian taxes has an unstable and contradictory character. The quality of tax policy is assessed through the extent to which it is approaching theoretical taxation patterns and modern best practices.
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D. KOZLOV.
Fiscal Policy: What Way Should Be Chosen?
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The article describes main groups of taxes and their influence on the economy. Two ways of their interaction are analysed: between groups of taxes; between groups of taxes and other measures of state regulation. Examples of such interaction are presented.
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N. FEDORENKO, G. SHAGALOV.
Efficiency of Russia's Involving into International Division
of Labor (Methodological Problems)
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Methodological problems of Russia’s involving into international division of labor are considered in the article. The authors state that estimation of macroeconomic efficiency can serve as a major tool of state regulation of foreign economic relations. They point out that before Russia’s WTO accession the efficiency of most export-import transactions must be calculated.
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B. Mil’ner.
Executive Power: Principles of Organization and
Management
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The article deals with urgent issues of reform of the federal executive authority institutions in Russia. Analysing the activity of the state bodies the author offers some principles of their efficient organization and forming which will increase stability and effectiveness of executing functions and responsibilities. It is shown how skilled combination of state and market tools will provide implementation of structural, innovative and social policy and support entrepreneurship and steady economic growth.
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E. Bukhval'd, A. Vilensky.
Small Business Support and Development
(Hungarian Experience and Lessons for Russia)
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The article considers most urgent problems of SMEs’ state support and development specific for the recovery stage of the national economy basing on the comparative analysis of the corresponding experience of Russia and Hungary. The authors provide recommendations for practical utilization in Russia of some measures that have proved justified in Hungary: the flexible system of SME sector components, active promoting of cooperation ties between small and large enterprises, attracting of foreign investments into the SME sector of the national economy, effective forms of financial support to SMEs’ "own" investments and finally, close integration of SME supporting programs and separate measures into the mid-term plan of national socioeconomic development.
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A. Orlov.
Perspectives of Small Business Development in Russia
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The directions of further development of small business are considered in the article. The author notes that under conditions of globalization and preparation to Russia’s WTO accession the construction of the system of legal and informational support of small business is crucial.
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A. Dadashev, N. Glovatskaya, S. Lazurenko, A. Neshitoi.
The Effectiveness of the Support of Small Entrepreneurship
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After the 1998 crisis the problem of state support of small business in Russia has become urgent again. The article deals with issues related to effectiveness of state support, complex assessment of its effects is suggested in the following spheres: the assessment of the state support contribution in producing social and economic effects; determining the economy on transaction costs; revealing risks connected with insufficient level of state support.
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Fan Chunyong.
State Support of Small and Medium-sized Enterprises
in China
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The author considers in detail financial, organizational and technical measures of the government directed at support of the development of smale and medium-sized enterprises. Special attention is given to the fact that these measures are focussed and differentiated taking into account the branch specifics of the said enterprises.
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L.Khodov.
On the Structure of Small Business and Features
of Its Motivation
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In the article an attempt of classification of various kinds of small business is undertaken. The author classifies it as follows: traditional small business (small production and trade in a province), small enterprises - suppliers of large firms; small and medium-sized joint-stock and cooperative companies (founded mainly by agricultural manufacturers). The author points out the existence of small pseudobusiness in Russia - firms created for transferring profits of large Russian enterprises to personal accounts of top managers, and the possibility of large companies breaking up into small divisions in order to take advantage of tax and amortization benefits to small business.
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