The main objective of the master's thesis is the development of measures to improve the taxation of small business in the Russian Federation. The first chapter deals with the theoretical aspects of the development of small business in the Russian Federation. The second chapter analyzes the specifics of taxation of small business in the Russian Federation. The third chapter presents a program of measures to improve the taxation of small business in the Russian Federation. The calculation of events and conclusions throughout the work as a whole. / Основной целью магистерской диссертации является разработка мероприятий по совершенствованию налогообложения малого бизнеса в Российской Федерации. В первой главе рассмотрены теоретические аспекты развития малого предпринимательства в Российской Федерации. Во второй главе проведен анализ специфики налогообложения малого бизнеса в Российской Федерации. В третьей главе представлена программа мероприятий по совершенствованию налогообложения малого бизнеса в Российской Федерации. Произведен расчет мероприятий и сделаны выводы по всей работе в целом.

Современная экономическая ситуация не позволяет государственным органам исполнительной власти выполнить в полном объеме взятые на себя обязательства по обеспечению населения бесплатной медицинской помощью. Объективной необходимостью отечественного здравоохранения стала задача пересмотра существующей модели оплаты медицинской помощи с формированием такой нормативной базы, которая вводила бы для всех регионов России единые принципы тарифной политики и единые методы оплаты, единую методику расчета тарифов и единые методологические подходы к оплате медицинской помощи без увеличения расходных обязательств в системе обязательного медицинского страхования. Цель исследования - систематизация опыта Свердловской области по внедрению современной модели оплаты медицинской помощи в рамках перехода на новые способы оплаты по клинико-статистическим группам, разработка практических рекомендаций по внедрению современной модели финансирования и оплаты медицинской помощи через систему обязательного медицинского страхования. В работе: - обобщен и проанализирован российский опыт применения и внедрения современной модели оплаты медицинской помощи на основе клинико-статистических групп; - предложена и внедрена современная модель оплаты медицинской помощи в Свердловской области, включающая новые квалификационные критерии отнесения случая заболевания к конкретной клинико-статистической группе заболеваний, что позволило пересмотреть структуру групп заболеваний и относительные коэффициенты затратоемкости, и существенно снизить дифференциацию тарифов на оплату медицинской помощи; - разработана методика дифференциации на подгруппы стандартного перечня групп КСГ по основным профилям медицинской помощи с дифференцированной оплатой медицинской помощи через систему обязательного медицинского страхования в Свердловской области. / He current economic situation does not allow state bodies of Executive power to comply fully with its obligations to provide the population with free medical care. The objective necessity of national health care was the task of revising the existing model of payment for medical care with the formation of such a regulatory framework would be introduced for all regions of Russia unified principles of the tariff policy and the common payment methods a common methodology for calculating tariffs and common methodological approaches to paying for health care without increasing spending obligations in the system of mandatory medical insurance. The aim of the research is systematization of experience of the Sverdlovsk region by introducing modern methods of payment of medical aid within the framework of the transition to new payment methods on clinical and statistical groups, development of practical recommendations on introduction of modern models of financing and payment for medical assistance through mandatory medical insurance. In work: - compiled and analyzed the Russian experience of application and implementation of modern models of payment for medical care based on clinical and statistical groups; - proposed and introduced a modern model of payment for medical care in the Sverdlovsk region, which includes new qualification criteria for the assignment of cases to specific diagnostic-related group of diseases, that allowed to revise the structure of groups of diseases and the relative coefficients of tetrataenite, and significantly reduce the differentiation of tariffs for payment of medical assistance; - developed method of differentiation for subgroups of the standard list of groups of DRG on the main profile of medical aid with differentiated pay for health care through the compulsory health insurance system in the Sverdlovsk region..

Concern that high property taxation of agricultural land encourages its conversion to nonagricultural uses has led to the adoption of use-value taxation practices. Use-value taxation has had mixed results as a deterrent to the conversion of agricultural and open space land. It has been argued that use-value taxation does not succeed in retaining open space along the rura1-urban fringe (Stocker 1975; Ferguson), and further that such programs may actually lower the community's property tax base significantly (Tiebout; Anderson 1993). Additionally, when land is taxed by its use-value rather than market-value, the local tax base declines curtailing local public services and consequently reducing the attractiveness of the community for residential, commercial and industrial land uses (Abeyratne and Johnson, Bickerdike, Netzer, Oates). This study seeks to determine the fiscal impacts of use-value taxation and incurred and immediate revenues generated by a particular land use project. By comparing the net impact on the property tax rate of different land uses, the effectiveness of land use taxation policies for communities can be determined. The fiscal impact of alternative land uses are measured using The Virginia Impact Projection (VIP) model. The empirical models employed are based on a static cross-sectional econometric analysis of Virginia counties initially developed by Johnson and Keeling and updated for the current analysis using more recent data. The empirical equations are used to construct a fiscal impact assessment (simulation) model. The simulation model allows the comparison of impact and baseline scenarios developed using alternative land uses. It was found that the impact of farmland enrollment in use-value assessment programs is not as large when net impacts are considered rather than sole consideration of the direct property tax revenue changes. / Master of Science

The resource curse is a defining feature of the African content. Despite vast resource wealth, Africa remains the poorest and most underdeveloped continent in the world. The aim of this study is to conduct a comparative analysis of the primary laws regulating of oil and gas exploration and product activities in Angola, Nigeria and South Africa in order to determine their effectiveness in protecting the continent's depleting petroleum resources. Different regulatory models apply to Angola, following the Norwegian carried-interest model, Nigeria, where a British discretionary model has been retained, an a South africa, where a unique model has been developed. The comparison is conducted by analysing and comparing these different regulatory systems in terms of legal frameworks; the legal nature of the regulatory systems; ownership of the oil and gas resources; legal nature of licenses; organisational or institutional structures; fiscal systems; local communities benefits from these proceeds of oil and gas resources; local content; state/government participation arrangements; and environmental challenges. The study evaluates the effectiveness of these regimes by examining the extent to which they recognise and enforce state ownership of he oil and gas resourcs in situ; recognise and enforce the doctrine of Permanent Sovereignty over Natural Resources (PSNR); protect the environment; how they provide for institutional capacities for the management of resources; and the protection of local communities from exploitation and abuse by recognising their rights to benefit from revenues derived from these resources. An overall assessment of the three systems reveals that there is no ideal model for oil and gas regulation in Africa. The Norwegian model might well be considered an ideal model if it was applied with care and correctly in Angola. The study hopes to gain practical importance for the proper regulationof the oil and gas industries' upstream activities in Africa and assist governments of the selected jurisdictions in their policy revisions, as some recommendations are made. / Economics / LLD.

The diploma thesis deals with the tax system in the Visegrad Four countries, specifically with the determination of the corporate income tax base and their comparative analysis. The thesis provides characteristic of items involving the corporate income tax base in Hungary, Poland and the Slovak Republic. Subsequently, these items are compared, and the comparison also includes determination of the corporate income tax base in the Czech Republic. Further, the thesis also analyzes the impact of legislative regulations of the corporate income tax base on the tax base width, the effective tax rates and the tax revenue in these countries.

L’analyse des politiques fiscales des communautés autonomes de la Val Seriana (XVe-XVIe siècle) montre l’existence d’une relation asymétrique entre la République de Venise, la Commune urbaine de Bergame et les pouvoirs locaux. Dès la conquête, la Dominante et les Communes rurales entament des rapports qui garantissent à la République ses recettes fiscales et aux communautés la tutelle de leur autonomie administrative. La ville perd définitivement son influence directe institutionnelle et donc fiscale sur cette parties de son district. Cette relation continue, renforcée, pendant les deux siècles suivants, en dépit des transformations des modèles de prélèvement (introduction de contributions extraordinaires et d’une taxe militaire unique remplaçant des anciennes charges; fin XVe – début XVIe siècles). Ces changements et l’augmentation de la demande fiscale, due principalement aux guerres en Italie et en Orient, emmènent au développement d’un nouveau système financier local, remplaçant des anciennes organisations fondées sur des impositions tels que les dazi. Bien que bénéfique pour l’entière communauté, ces nouvelles institutions restent sous le contrôle des familles locales qui gouvernent déjà la Commune ; le nouveau système se fonde sur l’emprunt public émis par des créanciers privés, qui font souvent partie de la classe dirigeante locale, et sur la vente et location des biens communs des communautés. / The analysis of the local fiscal policies of the autonomous communities of the Val Seriana during the XV and XVI centuries proves the existence of a three-sided, asymmetrical equilibrium between the Republic of Venice, the Commune of Bergamo and local powers. Whilst the Town manages to influence the communities' choices from a marginalised position, the Republic and the latter share a pact that benefits them respectively in fiscal revenues and protection of autonomy. This relationship will strenghten in time, through the transformations of the Venetian fiscal system (late XV century) that will put more emphasis on extraordinary revenues and monetisation of military corvées. These radical changes combined with the financial strain coming from the renewed war engagement in Italy and in the East that will increase Venetian fiscal demand, will locally set a trend for the development around communal finances of a new apparatus, replacing the old system based on customs. Though beneficial for the whole community, this system will be largely managed by local governing families; its roots will be public borrowing from private businessmen (often, relations to the members of the political management) and the commercialisation of a portion of the communal properties.

This thesis is called "Management of enterprise services" and it analyzes the management of Capital Company producing services in the public interest. We assess development costs, revenues, assets and sources of financing of the company. The theoretical part of the thesis consists of a general description of the classification of the capital company in the national economy and justification of its existence, meaning and relationship to its founder. In the practical part of the thesis we provide concrete data about the company, characterize its activities and present a horizontal and vertical analysis of its statements. Based on the results of the practical part we define positive and negative factors affecting the financial results of the company. With negative factors solutions are suggested to improve the results of the company.

Setting up a financial plan for a specific business plan. A detailed description of the process of creating a financial plan that contains all the necessary calculations in connection with the way of financing and the feasibility of the business plan. Defining the basic terms relating to the business plan, in particular its usual structure, the content of this document in the framework of the pre-investment preparation.

This master thesis applies to the revenues from the sale of goods and their recognition in accordance with the Czech accounting standards, IAS and US GAAP. Particular chapters contain analysis of chosen problems of merchandise (goods) {--} its definition and pricing, problems of cost and income from the sale. The biggest part of the thesis is deals with the recognition of revenues from the sale of goods. At first were characterised and analysed individual methods of revenues recording, which were usefully completed with a concrete case applied to Czech accounting standards, IAS and US GAAP, with addition of the impact on the trading income of the company.

The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.