Tuculart Student Scientific
type: channel
description: The Tuculart Student Scientific (TSS) is an international student scientific journal. The TSS is a part of the Tuculart Holding and is operated by the European Institute for Innovation Development in Czech Republic. The TSS is supervised and controlled by The Scientific Council of the European Institute for Innovation Development, headed by Professor Maksim (Maxim) Bakhtin and Dr. Alexander Buychik, Holding Director for Sciences, supervises the TSS. The publishing works are made by Tuculart Edition, including in the Tuculart Holding. The articles published in the TSS are included in ICI Copernicus, BASE, DOAJ, Zenodo, OpenAIRE, Academic Resource Index "ResearchBib", International Scientific Indexing, J-Gate, etc.
publisher: European Institute for Innovation Development
language: en
publication name: Tuculart Student Scientific
issn: 2788-0699
copyright: The “Tuculart Student Scientific” is an open access journal. Articles are available free of charge as PDF files on the website of the European Institute for Innovation Development. PDF files can be previewed with Acrobat Reader from www.adobe.com. All articles of the “Tuculart Student Scientific” are published under a Creative Commons Attribution 4.0 Generic (CC BY 4.0) International license. According to the Creative Commons Attribution 4.0 Generic (CC BY 4.0) International license, the users are free to Share — copy and redistribute the material in any medium or format for any purpose, even commercially (the licensor cannot revoke these freedoms as long as you follow the license terms). Under the following terms: Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
items: Financial Analysis of the Budget of the City of Blagoveshchensk
items: Financial Analysis of the Zaporizhia Oblast
items: Tax Deduction: Legal Nature, Problems and Solutions
items: The Legal Mechanism of Criminal Legislation for Tax Crimes
items: Problems of Calculating Value-Added Tax
items: The Impact of the Progressive Scale of Personal Income Tax on Social Inequality in Russia
items: Administrative Liability for Tax Offenses: Protecting the Rights of Violators
items: The Legal Basis of the Russian Monetary System
items: The Legal Status of the Federal Treasury in the Russian Federation
items: The Essence of Corporate Income Tax
items: The Main Problems of Establishing and Applying Administrative Responsibility for Traffic Violations
items: Analysis of Revenues and Expenditures of the Budget of a Constituent Entity of the Russian Federation Using the Example of St. Petersburg in 2023
items: Analysis of Kirov region’s budget for 2021
items: Analysis of the Murmansk Region’s budget execution
items: Analysis of the budget of St. Petersburg for 2022
items: Analysis of revenues and expenditures of the budget of the Russian Federation’s subject on the example of St. Petersburg
items: Analysis of the Leningrad region’s budget execution for 2021
items: Tax planning in intellectual property and countering tax risks
items: Audit (control) by the Accounting Chamber of the Russian Federation for ensuring the housing rights of orphaned children
items: Features of the Central Bank’s activities at the present stage of Russian Federation development
items: Analysis of developing the St. Petersburg budget from 2020 to 2023
items: The concept and principles of the budget process
items: Analysis of Zabaikalsky Krai’s budget execution in 2021
items: Analysis of Voronezh Region’s budget execution for 2021
items: Analysis of Moscow Region’s budget execution in 2022
items: Analysis of Penza Region’s budget execution of 2022 comparing with the plans of 2023 and 2024
items: On Kabardino-Balkar Republic’s budget execution for 2021
items: Analysis of Kamchatka Krai’s budget for 2021
items: Analysis of the financial system of Japan
items: Analysis of Nizhny Novgorod Region’s budget execution

Financial Analysis of the Budget of the City of Blagoveshchensk
type: item
description: The relevance of this study topic stems from the growing importance of a municipal budget as a key instrument of financial management, ensuring sustainable socio-economic development of the territory and improving the quality of life for the local population. Under current conditions of decentralisation of power and the transfer of significant powers to the level of local self-government, in-depth and systematic analysis of a municipal budget becomes particularly significant. Such analysis makes it possible to identify reserves for optimising expenditure, increasing revenue, and enhancing financial autonomy. Using the example of the budget of the city of Blagoveshchensk, the research gains additional significance given its strategic geographical location, the active development of a cross-border agglomeration with the city of Heihe, and the implementation of large-scale investment projects that affect budgetary processes. The study object is the budget of the city of Blagoveshchensk as an integral part of the financial system of the municipality. The study subject is the structure of the revenue and expenditure parts of the budget, the dynamics of their changes, factors influencing the formation and execution of the budget, as well as an assessment of the effectiveness of the city’s budgetary policy. The study aims to perform a comprehensive analysis of the revenue and expenditure parts of the budget of Blagoveshchensk, to identify the main trends and problems in its formation and execution, and to evaluate the impact of ongoing municipal programmes and investment projects on the city's financial sustainability. The study methods include comparative and structural analysis, methods of statistical data processing, regulatory and legal analysis, as well as a systemic approach to studying the budget process and the factors influencing it. The authors conclude that the steady increase in the revenue part of the budget, achieved through the growth of tax and non-tax reve…
subject: Economics
  topic: section
subject: Blagoveshchensk budget
  topic: keywords
subject: budget revenues and expenditures
  topic: keywords
subject: deficit
  topic: keywords
subject: budget expenditures
  topic: keywords
creator: Antonina Bondarenko
creator: Danil Zainullin
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 98
ending page: 105
doi: 10.61726/8301.2025.30.97.001

Financial Analysis of the Zaporizhia Oblast
type: item
description: The relevance of this topic lies in the fact that, under current conditions, regional authorities are playing an increasingly significant role in ensuring the comprehensive development of regions, as well as the balanced development of both the production and non-production sectors within their jurisdictions. For the economic development of any constituent entity, it is essential to accurately calculate the level of planned revenues and expenditures. In this regard, the regional administration, while analysing the socio-economic situation in the region and considering the performance of the consolidated and regional budgets, develops a forecast of the region’s economic and social development, along with targeted programmes. The novelty of the study lies in the fact that it presents the first financial analysis of the entities of Zaporizhzhia Oblast within the context of their presence in the Russian legal framework. This work does not reflect the political aspects of the situation but focuses purely on the economic indicators of the region’s development. The author concludes that the budget of Zaporizhzhia Oblast has been in surplus for two consecutive years. These results have been achieved through intensive investment in industry and agriculture in those districts under Russian jurisdiction, alongside the ongoing development of the territories still under Ukrainian control. As a result, it is possible to observe economic growth in Zaporizhzhia Oblast despite the fact that it remains a zone of military conflict.
subject: Economics
  topic: section
subject: budget of Zaporizhzhia Oblast
  topic: keywords
subject: socio-economic development of Zaporizhzhia Oblast
  topic: keywords
subject: expenditure part of the budget
  topic: keywords
subject: revenue part of the budget
  topic: keywords
creator: Kirill Shabashev
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 89
ending page: 97
doi: 10.61726/8189.2025.33.59.001

Tax Deduction: Legal Nature, Problems and Solutions
type: item
description: Relevance of the research is determined by the increasing social and incentive role of tax deductions within the modern tax policy of Russia. In this article, the author explores the legal nature of tax deductions. Novelty of the study lies in a comprehensive analysis of practical issues related to the provision of tax deductions and in the development of proposals aimed at improving tax legislation. The purpose of the study is to identify the challenges in applying tax deductions in Russia and to justify directions for their improvement in order to enhance social protection of the population and stimulate economic activity. The study employs research methods such as analysis and synthesis of regulatory legal acts governing the procedure for granting tax deductions, comparative analysis of statistical data and law enforcement practice, the monographic method to examine academic publications and expert assessments, a systematic approach to develop proposals for improving tax mechanisms, and the empirical method to identify real problems and contradictions in the application of tax deductions. In the course of the study, legislative acts of the Russian Federation and the works of experts in this field were used. The paper considers issues related to the application of personal income tax deductions in the Russian Federation in terms of addressing a number of socio-economic tasks, and outlines possible ways to improve this institution. The authors conclude that the current tax policy of the Russian state is focused on strengthening the social and incentive role of tax deductions. Their use and the reimbursement of overpaid taxes from the budget are becoming increasingly common among citizens.
subject: Economics
  topic: section
subject: tax deduction
  topic: keywords
subject: legal nature
  topic: keywords
subject: problems and solutions
  topic: keywords
subject: personal income tax
  topic: keywords
subject: tax code,
  topic: keywords
subject: tax
  topic: keywords
creator: Ilya Bardukov
creator: Boris Radbil
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 85
ending page: 88
doi: 10.61726/1717.2025.68.58.001

The Legal Mechanism of Criminal Legislation for Tax Crimes
type: item
description: The funds collected through taxes and levies are allocated by the state for purposes of public interest: national defence, the effective functioning of healthcare institutions, the provision of educational facilities, the maintenance of law enforcement bodies, and so on. Accordingly, the state faces the critical task of preventing tax evasion and non-payment of levies. The primary means of addressing this issue is by imposing on individuals and legal entities the obligation to pay taxes and establishing criminal liability for acts resulting in the non-receipt of the relevant contributions into the state’s budgetary system. The study aimed to identify the legal mechanisms within criminal legislation concerning tax offences. The authors concluded that amendments to the Criminal Code and the Criminal Procedure Code of Russia will impact business practices and state policy. However, certain procedural aspects remain insufficiently developed by the legislature. For instance, the court, rather than the investigator, must determine the amount of tax underpayment by considering the actual expenses incurred by the taxpayer.
subject: Jurisprudence
  topic: section
subject: Criminal Code
  topic: keywords
subject: Criminal Procedure Code
  topic: keywords
subject: criminal legislation of Russia
  topic: keywords
subject: non-tax revenues
  topic: keywords
creator: V. A. Zaitsev
creator: V. A. Safronov
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 82
ending page: 84
doi: 10.61726/5924.2025.79.29.001

Problems of Calculating Value-Added Tax
type: item
description: The value-added tax is a regulatory federal tax. The article discusses value-added tax. The concept is given, as well as common mistakes that Russian citizens make when calculating VAT. The value-added tax is defined in this paper as one of the central federal taxes, which has both problems and solutions. The concept of “Paper VAT” is given, and the meaning of its role in the tax system is revealed. The issue is raised about the need to amend the Tax Code of the Russia, which would reduce tax losses in the future. The authors conclude that today, VAT is one of those taxes that is not fully regulated by the state. The modern Russian tax system has many problems that hinder the effective implementation of VAT tax administration. These problems are different.
subject: Economics
  topic: section
subject: VAT
  topic: keywords
subject: value added tax
  topic: keywords
subject: value added tax rate
  topic: keywords
subject: federal budget
  topic: keywords
subject: paper VAT
  topic: keywords
subject: tax legislation
  topic: keywords
subject: taxpayer
  topic: keywords
subject: tax
  topic: keywords
creator: Maria Kruglaya
creator: Daria Lobanova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 79
ending page: 81
doi: 10.61726/8681.2025.19.37.001

The Impact of the Progressive Scale of Personal Income Tax on Social Inequality in Russia
type: item
description: Starting from 2025, the progressive scale of personal income tax will be introduced in Russia. Under this taxation system, the tax rate increases alongside the growth of the taxable base, i.e., individuals’ income. For the first time, a five-tier progressive scale of personal income tax will be implemented, which will be directly linked to income levels. The progressive tax is expected to promote social justice, as a high level of wealth inequality characterises Russia. This article is devoted to the study of the impact of the progressive scale of personal income tax on social inequality in Russia. It analyses the experience of implementing progressive taxation in various countries and assesses the feasibility of its application within the Russian economy. The article explores the potential social and economic effects of transitioning from a flat to a progressive tax scale, including income redistribution, poverty reduction, and the promotion of social equity. Particular attention is given to possible barriers associated with implementing this tax reform, including administration issues, the shadow economy’s scale, and public perception. The authors conclude that an assessment of the current tax system highlights the need for reforms to introduce progressive taxation. Such reforms would contribute to a fairer distribution of the tax burden and effectively combat economic inequality in Russian society.
subject: Economics
  topic: section
subject: progressive scale of personal income tax
  topic: keywords
subject: social inequality
  topic: keywords
subject: income redistribution
  topic: keywords
subject: tax policy
  topic: keywords
subject: social justice
  topic: keywords
subject: tax reform
  topic: keywords
creator: Nikolay Zorin
creator: Temir Rustamov
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 75
ending page: 78
doi: 10.61726/8686.2025.70.17.001

Administrative Liability for Tax Offenses: Protecting the Rights of Violators
type: item
description: Administrative liability for tax offenses is a key instrument of state control in the tax sphere. It is aimed at ensuring compliance with tax legislation and maintaining a balance between the interests of the state and the rights of taxpayers. One of the most acute problems is the duplication of rules governing tax offenses in the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation. The article examines the main aspects of administrative liability for tax offenses in the Russian Federation. It addresses the problem of overlapping provisions in the Russian Tax Code and the Code of Administrative Offenses, leading to legal inconsistencies. Particular attention is paid to protecting taxpayers’ rights, the presumption of innocence, the peculiarities of holding legal entities liable, and the need for legislative unification. Based on an analysis of academic literature and regulatory acts, measures to improve legislation and law enforcement practices are proposed.
subject: Jurisprudence
  topic: section
subject: administrative liability
  topic: keywords
subject: tax offenses
  topic: keywords
subject: tax liability
  topic: keywords
subject: protection of taxpayers’ rights
  topic: keywords
subject: legislative unification
  topic: keywords
subject: Russian Tax Code
  topic: keywords
subject: Russian Code of Administrative Offenses
  topic: keywords
creator: A. G. Kozlov
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 71
ending page: 74
doi: 10.61726/8815.2025.13.48.001

The Legal Basis of the Russian Monetary System
type: item
description: The monetary system is one of the main factors regulating the impact of the state on the economy, determining the methods and possibilities of stabilising inflation and negative trends. The modern monetary system is a collection of credit money and the institutions that issue, distribute, circulate, and coordinate it. The main institution of the monetary system is the banking system. The process of globalisation unfolding in the world is leading to the elimination of borders between national monetary circulation systems. As a result, a single financial space and a global capital market are being created. The Russian economy cannot stay away from the process of global integration. Isolation has a negative impact on domestic market reforms. The study object is social, economic and financial relations in the sphere of functioning of the monetary system. The study subject is the fundamentals of the monetary system of Russia. The purpose aims to examine the Russian monetary system. The study used methods such as analysis, synthesis, generalisation, as well as statistical, graphical and comparative methods. The author concludes that monetary systems are subsystems of the general formation of the economic system. The monetary system operates within the framework of general and special monetary legislation and is subject to the general legal norms of the company. One of the special indicators is the monetary base, which includes cash in circulation, including cash at the cash desks of commercial banks, funds in the Reserve Fund of Claims and funds on correspondent accounts of the Bank of Russia in commercial banks. The analysis of the dynamics of the money supply did not reveal significant trends. Aggregate demand is unlikely to put upward pressure on inflation. It is established that the regulation of monetary circulation, entrusted to the Bank of Russia, is performed according to the main directions of monetary policy, is formed and approved in accordance with the procedu…
subject: Jurisprudence
  topic: section
subject: Central Bank of Russia
  topic: keywords
subject: banking system
  topic: keywords
subject: monetary system
  topic: keywords
subject: Russian economy
  topic: keywords
creator: Dmitry Shcherbachov
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 56
ending page: 70
doi: 10.61726/2376.2025.50.20.001

The Legal Status of the Federal Treasury in the Russian Federation
type: item
description: The Federal Treasury is a body of state executive power responsible for ensuring the execution of the federal budget, cash services for the execution of budgets of the Russian Federation’s budgetary system, and preliminary and ongoing control over the conduct of transactions with federal budget funds by the chief administrators and recipients of federal budget funds. The Federal Treasury plays a significant role in Russia: it is under the jurisdiction of the Ministry of Finance of the Russian Federation. It is part of a single centralised system organised by this department to implement the state’s budget policy. The study object is the tasks and functions of the Federal Treasury of the Russian Federation, and the subject consists of the results of the activities of the Federal Treasury of the Russian Federation. The study aims to examine the role of the federal Treasury in the financial authorities system in Russia and determine the prospects for improving the current treasury system. The study’s theoretical basis was a relatively wide range of scientific developments and research. I mainly used regulatory legal acts and available articles that reveal my chosen topic of work. During the writing of this study, the regulatory framework was such as The Budget Code of the Russian Federation, Federal Law No. 104-FZ dated May 7, 2013, Decree of the Government of the Russian Federation No. 703 dated December 1, 2004, Decree of the President of the Russian Federation No. 1556 dated December 8, 1992, Order of the Treasury of Russia No. 121 dated June 28, 2013, Order of the Ministry of Finance of Russia No. 61 dated April 8, 2020. The author concludes that the peculiarity of the functions assigned to the General Directorate is determined by the fact that it directs the work of all treasury bodies and organises through them the budgetary and financial execution of the federal budget and extra-budgetary funds, as well as performs other functions.
subject: Jurisprudence
  topic: section
subject: Constitution of the Russian Federation
  topic: keywords
subject: federal treasury
  topic: keywords
subject: federal budget
  topic: keywords
subject: extra-budgetary funds
  topic: keywords
subject: budget execution
  topic: keywords
creator: Anastasia Voronova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 45
ending page: 55
doi: 10.61726/8033.2025.48.67.001

The Essence of Corporate Income Tax
type: item
description: Taxes are one of the main sources of financing for government activities, as well as an economic tool that serves to implement the priorities of the state. Taxes perform two functions: fiscal and regulatory. Both functions are interconnected and interdependent, and neither should be developed at the expense of the other. As a category of the economy, a tax is a mandatory payment that the state collects from both individuals and legal entities. The importance of profit has increased with the transition of the Russian Federation’s economy to a market economy. Profit is a generalized indicator of the financial results of economic activity, determined by the difference between the revenue from the activities of the farm and the losses incurred. The study’s relevance is due, on the one hand, to the great interest in the topic of corporate income tax in modern science, and on the other hand, to its insufficient elaboration. Consideration of issues related to this topic has both theoretical and practical significance. The study object is the income tax. The study subject is the taxation of corporate profits. The study aims to examine the content and role of income tax in the tax system of the Russian Federation. The methodological basis of the study is scientific, general scientific methods such as analysis, synthesis, etc. The study’s theoretical basis was Russian scientists’ works taxation. The author concludes that the main task of the tax authorities is to monitor compliance with tax legislation, the correctness and completeness of tax calculations and mandatory payments, and timely payments to budgets of various levels of the Russian Federation.
subject: Economics
  topic: section
subject: income tax
  topic: keywords
subject: value added tax
  topic: keywords
subject: tax code
  topic: keywords
creator: Polina Nalimova,
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 30
ending page: 44
doi: 10.61726/5131.2025.38.75.001

The Main Problems of Establishing and Applying Administrative Responsibility for Traffic Violations
type: item
description: According to the traffic police, 133.3 thousand road accidents occurred in the Russian Federation in 2021 alone. As a result, 14,874 people died, and another 167,856 were injured. At the same time, in recent years, we have seen a steady decline in all three indicators: for example, in 2020, more than 16 thousand people lost their lives on the roads. Thus, every year the population of a small city dies on streets, avenues, alleys, highways, highways, overpasses, driveways, and overpasses. The study’s relevance lies in the fact that solving the problem of high traffic accidents is an absolutely real, as well as an essential and urgent task for the state. It requires an integrated, multi-vector approach that includes information, technical, regulatory, organisational, managerial and other methods. The study object is the administrative legal relations arising in traffic. The study subject is the regulatory problems of traffic regulation. The study aims to identify similar main issues, analyse their significance, and recommend corrections. The theoretical basis was formed by the normative legal acts of the Russian Federation regulating administrative legal relations in traffic. The author identifies the main directions of government actions in the field of rulemaking in the context of the Traffic Rules and the Code of Administrative Offenses.
subject: Jurisprudence
  topic: section
subject: traffic regulations
  topic: keywords
subject: traffic accidents
  topic: keywords
subject: Russian Federation
  topic: keywords
subject: regulatory legal acts
  topic: keywords
creator: Sergey Kudryavich
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 20
ending page: 29
doi: 10.61726/1880.2025.88.44.001

Analysis of Revenues and Expenditures of the Budget of a Constituent Entity of the Russian Federation Using the Example of St. Petersburg in 2023
type: item
description: The relevance of this study’s topic is essential since all countries rely on income and expenses. Income refers to funds or tangible assets that the state receives from any activity over time. The study object is the financial system of the Russian Federation. The study subject is the analysis of income and expenses of the Russian Federation and the St. Petersburg budget. The study aims to analyse the financial revenues and expenditures of the Russian Federation’s budget. Statistical, logical, comparative and deductive methods were used to achieve the research goal. The study used regulatory legal acts of the Russian Federation, methodological materials and verified Internet sources. The author concludes that the implementation of the budget of St. Petersburg in 2023 is characterised by independence, sustainability and social orientation. The budget shows the size of the financial resources needed by the state and the actual reserves available. When fixing specific spending directions, the percentage of expenditures by industry and territory expresses the state’s economic policy.
subject: Economics
  topic: section
subject: budget of St. Petersburg
  topic: keywords
subject: budget revenues and expenditures
  topic: keywords
subject: budget powers
  topic: keywords
subject: funds
  topic: keywords
creator: Daria Drobova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 7
ending page: 19
doi: 10.61726/3883.2025.77.51.001

Analysis of Kirov region’s budget for 2021
type: item
description: The budget of a constituent entity of the Russian Federation (regional budget) is a form of formation and expenditure of funds for the financial year intended to fulfil expenditure obligations of the relevant constituent entity of the Russian Federation. Regional budgets are the most critical indicator of the current state of affairs in the regions. They make it possible to assess the quality of the distribution of finances in the system, detect flaws and inconsistencies in the system, make adjustments and improve the efficiency of the system’s current state. The study subject is the norms of law governing relations in forming and implementing the budget of the subject. The study object is the budget of the Kirov region. The study aims to study the budget execution of the Kirov region. To achieve this goal and solve the research tasks, scientific methods such as analytical, systematic, comparative and statistical were applied. The study used normative legal acts, statistical data and the work of researchers in regional economics. The author concludes that the approved and executed budget assignments 2021 vary greatly. It should be borne in mind that such a difference in indicators is caused by circumstances that could not have been predicted when drawing up the budget plan of the Kirov region for 2021.
subject: Economics
  topic: section
subject: Kirov region
  topic: keywords
subject: regional budget
  topic: keywords
subject: budget execution
  topic: keywords
subject: budget of a constituent entity of the Russian Federation
  topic: keywords
creator: Yuri Aprelkov
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2024-07-30
publication date: 2024-07-30
starting page: 83
ending page: 90
doi: 10.47451/tss2024-07-04

Analysis of the Murmansk Region’s budget execution
type: item
description: Every subject of the Russian Federation has its budget, which is intended to fulfil the expenditure obligations of the Russian Federation. Regardless of the budget system level, any budget is determined by three united parties – the formation, distribution and use of a fund of funds, that is, budget revenues and expenditures. The relevance of the chosen topic lies in the fact that it is with the help of the budget that regions can focus financial resources on crucial areas of social and economic development. With the help of the budget, national income is redistributed between industries and spheres of public activity. This topic examines the execution of the Murmansk region’s budget, where finances are allocated, and which areas require high costs. The study subject is the budget of the Murmansk region and all its components. The study object is the system of socio-economic relations regarding the formation and use of a fund of funds. The study aims to consider Murmansk region’s budget execution, which areas require high costs, and which are more economical. The methods used in this study are systematic and comparative analysis, generalisation, description, and modelling. In the study, normative legal acts and the works of I.A. Tsindeliani were used. The authors conclude that there is a shortage in almost all areas of financing.
subject: Economics
  topic: section
subject: Murmansk region
  topic: keywords
subject: regional budget
  topic: keywords
subject: revenue budget items
  topic: keywords
subject: expenditure budget items
  topic: keywords
subject: budget execution
  topic: keywords
creator: Marianna Shlyakhtina
creator: Mikhail Ovchinnikov
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2024-07-30
publication date: 2024-07-30
starting page: 73
ending page: 82
doi: 10.47451/tss2024-07-03

Analysis of the budget of St. Petersburg for 2022
type: item
description: The relevance of the research topic is to consider the budget of the selected entity in the context of financial independence due to specific goals, objectives and development directions, which differ in each region. According to Article 10 of the Budget Code of the Russian Federation, the structure of the budget system of the Russian Federation includes the budgets of the subjects of the Russian Federation, which play an essential role in implementing the functions and tasks of regional authorities, ensure the socio-economic development of territories. The state is actively pursuing economic policy through the budgets of the regions. St. Petersburg is of particular interest in this study due to the importance of specific areas of industrial, scientific, and technical development both at the level of the subjects of the Russian Federation and at the state level. The study’s object is to the budgetary and legal relations that develop in the process of fiscal activities of public authorities of the subject of the Russian Federation and municipalities. The key purpose is to identify the main parameters that objectively and reasonably describe the region’s financial condition. Analytical, comparative and statistical research methods were used to achieve the goal and solve the problems. The study used regulations, statistical data, and data from open sources. The author concludes that the execution of the budget of St. Petersburg in 2022 is characterised by independence, sustainability and social orientation.
subject: Economics
  topic: section
subject: budget of St. Petersburg
  topic: keywords
subject: budget process
  topic: keywords
subject: revenues of the subject
  topic: keywords
subject: expenses of the subject
  topic: keywords
creator: Mikhail Scriabin
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2024-07-30
publication date: 2024-07-30
starting page: 66
ending page: 72
doi: 10.47451/tss2024-07-02

Analysis of revenues and expenditures of the budget of the Russian Federation’s subject on the example of St. Petersburg
type: item
description: Each Russian Federation’s subject has its budget as part of the entire Russian Federation. This budget is intended to fulfil the entity’s expenditure obligations. At the same time, it is not worth forgetting that any budget, regardless of its level, always consists of three elements: formation, distribution and execution. The activity of each entity is inextricably linked with cash, which is why it is so important to focus on its formation and distribution process. Knowing the current state of the budget of a constituent entity of the Russian Federation, including understanding its detailed structure of income and expenses, it is possible, if necessary, to redistribute budget funds in another direction. This, in turn, will allow you to use your funds as efficiently as possible. The purpose of the study is to analyse St. Petersburg’s budget. Analytical, comparative, and statistical methods were used to achieve the goal and solve the tasks. The study used regulations and analytical articles from researchers and journalists in the Russian economy. The authors conclude that St. Petersburg’s budget is currently in deficit, although in 2023, it was in surplus. However, while this entity has a huge public debt, discussing any surplus budget is impossible.
subject: Economics
  topic: section
subject: St. Petersburg
  topic: keywords
subject: regional budget analysis
  topic: keywords
subject: revenue budget items
  topic: keywords
subject: expenditure budget items
  topic: keywords
creator: Mikhail Zakimatov
creator: Ekaterina Ivanova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 59
ending page: 65
doi: 10.47451/tss2024-07-01

Analysis of the Leningrad region’s budget execution for 2021
type: item
description: It is generally believed that the key function of the Northwestern Federal District is to ensure Russia’s foreign economic relations with the European Union and many other regions of the world. This primary task is primarily due to the geographical location of the Northwestern Federal District, which includes the Leningrad Region bordering Estonia and Finland. This study aimed to analyse the budget execution of the Leningrad Region for 2021. An analysis of the revenue and expenditure items of the budget was performed, like a summary analysis of the region’s budget. To achieve this goal and solve problems, analytical, comparative, and deductive methods were used. The study used regulations and articles by economists in regional budgeting. The author concludes that the planned budget for 2021 is significantly different from what was implemented. Revenues are higher than planned, and expenses are lower. Nevertheless, it is impossible to exclude insurmountable circumstances by the type of external economic factors that could affect the level of embezzlement.
subject: Economics
  topic: section
subject: Leningrad region
  topic: keywords
subject: budget execution
  topic: keywords
subject: expenditure budget item
  topic: keywords
subject: revenue budget items
  topic: keywords
creator: Maksim Makedoshin
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 55
ending page: 58
doi: 10.47451/tss2024-06-03

Tax planning in intellectual property and countering tax risks
type: item
description: It is impossible to imagine a modern society without using objects of intellectual activity, including business activities. The main goal of an entrepreneur is to make a profit, so he is interested in minimising costs. One way to reduce costs is tax planning. The study aims to analyse tax planning in intellectual property and counteract tax risks. During the study, analytical, comparative and deductive methods were used. The study used regulations on intellectual property and scientific articles by experts in taxation. The article discusses the specifics of tax planning in intellectual property. The article pays special attention to tax risks in intellectual property and their minimisation. The author concludes that intellectual property is becoming an increasingly significant asset for a modern entrepreneur. In the coming years, the role of intellectual property will become the main factor determining socio-economic growth. That is why entrepreneurs and organisations must use tax planning in intellectual property right now, including taking measures to minimise tax risks.
subject: Jurisprudence
  topic: section
subject: tax law
  topic: keywords
subject: intellectual property law
  topic: keywords
subject: tax planning
  topic: keywords
subject: tax risks
  topic: keywords
subject: international tax planning
  topic: keywords
creator: V. S. Kakarova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 52
ending page: 54
doi: 10.47451/tss2024-06-02

Audit (control) by the Accounting Chamber of the Russian Federation for ensuring the housing rights of orphaned children
type: item
description: This study is devoted to a very important topic – providing housing for orphaned children. The fact is that today, there are problems that have no solution. Some subjects are making progress in this area, but, unfortunately, statistics show, on the one hand, an increase in waiting lists for orphans. On the other, a decrease in housing provision for orphans requires special attention. Question: What are the reasons? What solutions should be taken today? The Accounting Chamber of the Russian Federation is the key speaker. Her role in this issue is revealed.
subject: Economics
  topic: section
subject: orphans
  topic: keywords
subject: Accounting Chamber of the Russian Federation
  topic: keywords
subject: audit
  topic: keywords
subject: local governments
  topic: keywords
subject: problematic issues of ensuring the housing rights of orphans
  topic: keywords
subject: minors
  topic: keywords
subject: housing certificate
  topic: keywords
creator: Anna Zueva
creator: Egor Ryazantsev
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 48
ending page: 51
doi: 10.47451/tss2024-06-01

Features of the Central Bank’s activities at the present stage of Russian Federation development
type: item
description: This article examines the legal situation and its elements, like the practical activities of the Central Bank of the Russian Federation. The role of the Bank of Russia is enormous: the stability and growth of our country’s economic potential depend on its work. It ensures financial stability in Russia, develops the economic policy of the supreme federal executive authority, maintains the national currency, and implements monetary policy and stability. It also performs monetary issuance. Its primary function is to protect and ensure the ruble’s stability, etc. The place of the Central Bank is enormous and is determined by its legal status in the banking system of the Russian Federation. The legal status of the Central Bank is unique; therefore, it is necessary to consider the elements of the legal position of the Central Bank, which have their uniqueness. The study object was social relations arising from the legal status and practical implementation of the functions and powers of the Central Bank. The study subject was the norms of Russian legislation regulating the legal status and practical work of the Central Bank. The study aimed to research the legal situation, its elements and the practical activities of a unique public law institution. The study used analysis, induction, abstraction, generalisation, etc. Private scientific methods – the normative legal analysis method, the formal legal method, etc. – are used in the work process. To achieve the purpose and tasks of the study, various sources were used, namely various regulatory legal acts that disclose the legal status of the Central Bank, scientific articles, textbooks, and Internet resources, including the works of A.M. Borisova, S.N. Keramova, E.Y. Gracheva, N.I. Khimichev, and E.V. Pokachalov. The author concludes that the Central Bank has a significant impact on the economic situation in the Russian Federation. The author defined the Central Bank’s legal status as a unique public law institution, as it c…
subject: Economics
  topic: section
subject: Central Bank of the Russian Federation
  topic: keywords
subject: monetary policy
  topic: keywords
subject: public law institute
  topic: keywords
subject: legal status of the bank
  topic: keywords
creator: Ksenya Bartashevich
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2024-07-30
publication date: 2024-07-30
starting page: 37
ending page: 47
doi: 10.47451/tss2024-05-03

Analysis of developing the St. Petersburg budget from 2020 to 2023
type: item
description: The relevance of the work lies in the fact that each subject, as part of the entire Russian Federation, has its budget. This budget is intended to fulfil the entity’s expenditure obligations. The federal city budget was chosen to study the process of forming and distributing funds in this region. The study object was the St. Petersburg budget, the formation and expenditure of funds in this region, like the current state of the budget (its deficit or surplus). The study subject was indicators reflecting the amount of budget revenues and expenditures, like sources of income and expenditure directions of the specified budget. The study aimed to study the revenues and expenditure indicators of the St. Petersburg budget to analyse the formation of budget funds and the direction of their expenditure. The study methods used in this work include specific legal, comparative legal, logical, system-structural, analysis, synthesis and other methods of generalising scientific material and practical experience. This topic was raised by such scientists as O.G. Arkadieva, N.V. Morozova, E.I. Mayorova, and E.Y. Gracheva. The author concludes that when forming the St. Petersburg budget, many factors affecting the economy are considered, including the amount of income for the planned period. The city’s budget is built with a deficit. It is done for the most efficient use of funds. In addition, the approved income and expenses do not match the actual value for the reporting period. The analysis of the budget of St. Petersburg for the past financial reporting period helps to identify and develop the most accurate draft city budget for the next reporting period.
subject: Economics
  topic: section
subject: city budget
  topic: keywords
subject: St. Petersburg
  topic: keywords
subject: formation of budget funds,
  topic: keywords
subject: expenditure of budget funds
  topic: keywords
creator: Fyodor Rakhta
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2024-07-30
publication date: 2024-07-30
starting page: 24
ending page: 36
doi: 10.47451/tss2024-05-02

The concept and principles of the budget process
type: item
description: One of the key management tools is the budget, allowing you to allocate resources and control their use. The budget process effectiveness directly affects the standard of living of the population and its quality, which are the main conditions for realising human potential and, as a result, a factor in developing the territory. The study object was social relations arising in financial law. The study subject was the concept and principles of the budget process. The study aims to analyse the concept and principles of the budget process comprehensively. The study’s methodological basis comprised historical, comparative-legal, formal-logical and systemic-structural methods. The author concludes that at the federal level, the requirements for the publication of budget documents are solved by publishing them in the media and on the Internet on the Unified Portal of the Russian Federation’s budget system. To ensure transparency in the Russian Federation’s budget system, the Ministry of Finance has developed Methodological Recommendations to inform citizens about the Russian Federation’s subjects and local budgets. These recommendations are a significant tool for implementing initiative projects and forming relevant budget information by the financial authorities of the Russian Federation’s constituent entities. The situation is different at the regional level.
subject: Economics
  topic: section
subject: budget process
  topic: keywords
subject: Ministry of Finance
  topic: keywords
subject: Russian Federation
  topic: keywords
subject: methodological recommendations
  topic: keywords
creator: Olga Shokhova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2024-07-30
publication date: 2024-07-30
starting page: 7
ending page: 23
doi: 10.47451/tss2024-05-01

Analysis of Zabaikalsky Krai’s budget execution in 2021
type: item
description: The Zabaikalsky Krai is one of the largest regions of the Russian Far East in terms of resource potential and mining. Therefore, it is relevant to analyse the economic indicators of the budget of this subject of the Russian Federation from the viewpoint of the effectiveness of its execution, considering the development of the subject’s economy. The study object is Zabaikalsky Krai’s budget in 2021. The study subject is Zabaikalsky Krai’s budget execution. The study’s purpose is to analyse Zabaikalsky Krai’s budget execution effectiveness in 2021. The study analysed the Russian Federation budget system, items of income and expenses of Zabaikalsky Krai’s budget in 2021, items of income and expenses of Zabaikalsky Krai’s consolidated budget in 2021, and also revealed the features of the ratio of deficit and surplus of Zabaikalsky Krai’s current and consolidated budget in 2021. The author concludes that in the reporting year 2021, and the year 2020 preceding it, Zabaikalsky Krai’s budget and its consolidated budget are in deficit. However, in comparison with 2020, the indicators of 2021 indicate a significant decrease in the difference between revenues and expenditures of these budgets, which gives grounds for forecasting budget surpluses in the coming years.
subject: Economics
  topic: section
subject: Zabaikalsky Krai
  topic: keywords
subject: budget execution
  topic: keywords
subject: consolidated budget
  topic: keywords
subject: budget deficit and surplus
  topic: keywords
creator: Marina Chubarova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-03-26
publication date: 2025-03-26
starting page: 98
ending page: 106
doi: 10.47451/tss2023-12-04

Analysis of Voronezh Region’s budget execution for 2021
type: item
description: The Voronezh Region is one of the key agricultural and industrial regions of Central Russia. Therefore, the analysis of its budget policy is of particular interest in the framework of monitoring and forecasting the economic development of the Russian Federation. The study object is Voronezh Region’s budget. The study subject is Voronezh Region’s budget execution for 2021. The study’s purpose is to analyse the financial statements of Voronezh region’s Department for 2021. The study analysed the execution of the main characteristics of Voronezh Region’s budget for 2021, Voronezh region’s budget income and expenditure items for 2021, identified sources of financing the regional budget deficit and identified the main characteristics of the regional budget for 2022 and for the planning period 2023 and 2024. The author concludes that the approved and executed budget assignments for 2022 differ; there is a surplus in budget execution, the expense formation is based on available funds, i.e., revenues are closely related to expenses, forming budget execution characteristics analysis at the end of the financial year is a significant component necessary for the development of a draft budget for the next year and the definition of further areas of activity of public authorities.
subject: Economics
  topic: section
subject: Voronezh Region
  topic: keywords
subject: Voronezh Region’s budget
  topic: keywords
subject: revenues and expenditures of the regional budget
  topic: keywords
subject: budget deficit and surplus
  topic: keywords
creator: Daria Kiryanova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-03-26
publication date: 2025-03-26
starting page: 90
ending page: 97
doi: 10.47451/tss2023-12-03

Analysis of Moscow Region’s budget execution in 2022
type: item
description: The relevance of the research topic is determined by the fact that each subject of the Russian Federation has its own budget designed to fulfill the expenditure obligations of the subject of the Russian Federation. The study object is the social relations developing in the field of budgetary legal relations in the Moscow Region. The study subject is the legal norms that consolidate the principles of forming the budget of the subject and budgetary legal relations, just like the study of the Moscow region actual budgets for 2021, 2022, Moscow Region’ budget plan for 2023. The study’s purpose is to research Moscow Region’s budget and compare the budget of 2021, 2022 with the budget plan for 2023. The study’s practical significance is in the formulation of conclusions by the authors. Based on the analysed data from the budget of the Moscow Region, it was concluded that the formation of budget expenditures is based on available funds, that is, income and expenses are closely interrelated. Conducting a comparative description of the budget for 2021 and the current 2022, a significant difference in income and expenditure funds of the executed and designated budget was noted, which indicates significant calculations and unplanned spending of funds from the regional budget. The conclusions, together with the above suggestions and recommendations, can be used in teaching the disciplines of Financial Law to students in the areas of training and specialties of the legal profile.
subject: Economics
  topic: section
subject: Moscow region
  topic: keywords
subject: regional budget
  topic: keywords
subject: subject budget
  topic: keywords
subject: income and expenses of the executed and assigned budget
  topic: keywords
creator: Aleksei Tenishev
creator: Yana Mashero
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-03-26
publication date: 2025-03-26
starting page: 80
ending page: 89
doi: 10.47451/tss2023-12-02

Analysis of Penza Region’s budget execution of 2022 comparing with the plans of 2023 and 2024
type: item
description: The relevance of the topic of the work is determined by the fact that each subject of the Russian Federation has its budget, designed to fulfill the expenditure obligations of the Russian Federation subject. At the same time, it is worth noting that any budget, regardless of its level, always consists of three elements – formation, distribution and execution. The study object was the social relations developing in the sphere of budgetary legal relations in the Penza Region. The study subject was the legal norms fixing the principles of forming subject’s budget of the and budgetary legal relations, just like the study of the actual regional budgets of the Russian Federation for 2021 and 2022, the budget plan of the region for 2023. The study purpose was to research Penza Region’s budget and compare the budget of 2021 and 2022 with the budget plan for 2023. The practical significance of the study lies in the author’s formulation of conclusions. These proposals can be used in standard-setting activities to improve the legal regulation of the organisation and functioning, budgeting of the Penza Region, considering the specific features of the subject. Together with the above suggestions and recommendations, the conclusions can be used in teaching the disciplines of Financial Law to students in the areas of training and specialties of the legal profile.
subject: Economics
  topic: section
subject: Penza region
  topic: keywords
subject: revenue budget
  topic: keywords
subject: expenditure budget
  topic: keywords
subject: tax policy of the Russian Federation
  topic: keywords
subject: Russian Federation
  topic: keywords
creator: Anastasia Fasylova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-03-26
publication date: 2025-03-26
starting page: 61
ending page: 79
doi: 10.47451/tss2023-12-01

On Kabardino-Balkar Republic’s budget execution for 2021
type: item
description: In the regions of the Russian Federation, just like in Russia as a whole, profound social and economic changes are taking place, transformations in all spheres of life of the population, due to the transition to market relations. The process of searching and forming new mechanisms of economic management is going on intensively. At the same time, it is very important not only to have a general understanding of the patterns and trends in the development of the market economy, but also to identify problems, as well as to search and develop an optimal model for the most complete, effective use of them for the stabilisation and development of the economy in the interests of community development. Currently, the economy of the Kabardino-Balkar Republic is one of the least competitive in Russia. The reasons for this are due to the miscalculations of the Soviet period, which were largely exacerbated by the country’s transition to the market. The accumulated problems are systemic in nature and require a comprehensive, targeted solution. The prospects and effectiveness of the socio-economic development of the country are largely determined by the solution of regional problems in the economy. In the Development Strategy of the Kabardino-Balkar Republic, it is proposed to concentrate the efforts of the authorities on the development of those sectors of the economy in which high labor productivity is in demand and which are able to produce products with high added value, provide decent wages to the workers employed in them and an adequate amount of taxes to the republic’s budget system. Therefore, in order to understand the economic transformations in the region, an annual analysis of the execution of the regional budget is necessary. The study subject was the economy of the Kabardino-Balkar Republic. The study object was the republican budget of the Kabardino-Balkar Republic in 2021. The study’s purpose was to analyse Kabardino-Balkar Republic’s budget execution for 2021. Logic…
subject: Economics
  topic: section
subject: Kabardino-Balkar Republic
  topic: keywords
subject: republican budget
  topic: keywords
subject: non-tax revenues
  topic: keywords
subject: expenses
  topic: keywords
subject: analysis of budget execution
  topic: keywords
creator: Anastasia Morgunova
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2025-03-26
publication date: 2025-03-26
starting page: 52
ending page: 60
doi: 10.47451/tss2023-11-06

Analysis of Kamchatka Krai’s budget for 2021
type: item
description: Kamchatka Krai is a peripheral and isolated from the main territory of the Far East region with a unique natural resource potential. It is one of the least developed and economically developed Russian Federation regions located in the Far East. The main challenges and problems facing Kamchatka are the growth of global and interregional competition, the dependence of the region on external supply of goods and resources that provide basic life processes, low infrastructural security of fishing and transport and communication activities, weak involvement of Kamchatka in the world markets of goods and services. In this regard, an annual overview analysis of the budget of the region is necessary in order to draw correct conclusions on the trends of its development. The study subject was the economy of the Kamchatka Krai. The study object was the 2021 Kamchatka Krai’s budget. The study’s purpose was to analyse 2021 Kamchatka Krai’s budget. Logical, analytical, comparative, historical, and statistical methods were used to achieve the study purpose and solve the tasks. In the course of the study, materials of All-Russian and regional normative legal acts, the works of researchers in socio-economic transformations of the Russian Federation regions were used. The author concludes that the actual revenue figure in the regional budget exceeded the projected one in 2021. The actual amount of expenses became less than expected. According to the results of the budget execution, a budget deficit was planned, but there is a surplus in reality. The main share of budget revenues in 2021 was made up of gratuitous receipts. Their amount exceeds the indicator of the previous year. The second place in the formation of the budget is occupied by tax revenues. The main expenditures in 2021 and 2020 were directed to the national economy, education, social policy, housing and communal services and healthcare. In 2021, expenses became less than revenues.
subject: Economics
  topic: section
subject: Kamchatka Krai
  topic: keywords
subject: budget
  topic: keywords
subject: tax revenues
  topic: keywords
subject: non-tax revenues
  topic: keywords
subject: budget expenditures
  topic: keywords
creator: Anastasia Krushina
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2023-12-10
publication date: 2023-12-10
starting page: 42
ending page: 51
doi: 10.47451/tss2023-11-05

Analysis of the financial system of Japan
type: item
description: Japan is a unitary state with a constitutional monarchy. The emperor is a symbol of the state, but his activities are performed in coordination with the parliament. Japan is a unitary state that consists of 47 prefectures. Many researchers also highlight the democratic and national features of the Land of the Rising Sun. At the present time, Japan is a highly developed country of technological progress and innovation. Japan’s rapid growth after World War II is due not only to its technical innovations, but also to the complex interaction of technology and technology, economic, and socio-political factors. The majority of public investments were directed to the development of industrial infrastructure, and only a small part of them was directed to the social sphere. New construction and modernisation of production capacity contributed to GDP growth. The relevance and problematics of the study is due to the emerging controversial issues in legal science. The study subject was the norms governing the relations developing in financial activity, as well as the theoretical developments of scientists on this issue. The study object was legal relations arising in financial activity in Japan and in international financial relations with the participation of the named country. The study’s purpose was to identify the main components of the Japanese financial system, the relationship between them, and the legal regulation of financial activity in this country. The methodological basis is the dialectical method, as a general scientific method of cognition, and separate private scientific methods: logical, formal-legal, comparative-legal, and historical-legal. This study contains the main theoretical provisions, reasoned on the basis of Japanese legislation and scientific literature, arguments, and conclusions that can be applied in practice. The author concludes that the financial crises of 1998 and 2008 forced the Japanese government to switch to strict regulation of the countr…
subject: Economics
  topic: section
subject: Japan
  topic: keywords
subject: Japan’s financial system
  topic: keywords
subject: international financial relations
  topic: keywords
subject: financial regulators
  topic: keywords
subject: financial crises
  topic: keywords
creator: Dmitry Pushnyakov
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2023-12-10
publication date: 2023-12-10
starting page: 33
ending page: 41
doi: 10.47451/tss2023-11-04

Analysis of Nizhny Novgorod Region’s budget execution
type: item
description: The budget and tax policy of Nizhny Novgorod Region’s Government in the medium term retains the continuity of the policy of the previous planning period. First of all, it will be focused on the implementation of the main tasks set by the President of the Russian Federation. Considering the high uncertainty in assessing, the consequences of the difficult economic situation in 2020 associated with the introduction of restrictive measures aimed at combating the spread of a new coronavirus infection, the main task of the budget policy for 2021-2023 will be the formation of a realistic forecast of revenue receipts, preventing the adoption of new spending commitments that are not secured by sources of financing, the efficiency of the use of budget funds, as well as ensuring the balance and sustainability of the consolidated and Nizhny Novgorod regional budgets. The study subject was Nizhny Novgorod region’s budget. The study object was Nizhny Novgorod Region’s budget execution. The study’s purpose was to analyse Nizhny Novgorod Region’s budget execution. To achieve this purpose and solve the study tasks, such methods as historical, statistical, logical, and comparative analysis were used. In the course of the study, regulatory legal acts of the legislative power of the Nizhny Novgorod Region, the work of specialists, and publications in the mass media were used. The authors conclude that the priority areas of work of the Nizhny Novgorod Region’s Government in inter-budgetary relations in 2022-2024 will be the control over the implementation by local self-government bodies of Nizhny Novgorod Region’s municipal districts, municipal districts and urban districts of priority areas of budget spending within the framework of the implementation of state policy at the local level and responsible financial policy.
subject: Economics
  topic: section
subject: Nizhny Novgorod region
  topic: keywords
subject: budget policy
  topic: keywords
subject: tax policy
  topic: keywords
subject: budget execution
  topic: keywords
subject: budget deficit
  topic: keywords
subject: debt policy
  topic: keywords
creator: Nilufar Kamilova
creator: Nariman Muslimov
rights: Copyright (c) 2025 Tuculart Student Scientific https://creativecommons.org/licenses/by/4.0
date: 2023-12-10
publication date: 2023-12-10
starting page: 22
ending page: 32
doi: 10.47451/tss2023-11-03