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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 03/2018
Contents of Issue № 03/2018
Question at hand
Demidova O.L. - Regarding Compensation for Harm Resulting From Violations of Tax Laws, and the Need to Introduce the Criminal Liability of Legal Entities pp. 1-7


Abstract: The article is devoted to the problems that may arise in the process of compensation for harm as a result of tax crime committed by physical entities, and the need to introduce criminal liability of physical entities for tax evasion. The object of the research is the social relations that may arise in the process of development of criminal policy, prevention of tax violations, and criminalization of legal entities' activity that relates to evasion of taxes with the purpose to improve the financial status of a company. The subject of the research is applicable legal acts of the Russian law that set forth the responsibility for tax violations, The Supreme Court's and Constitutional Court's stance thereon, judicial practice, statistical data, and foreign academic literature. The author of the article pays special attention to the threat of state tax security, in particular, inefficient legal regulation of responsibility for tax violations and compensation for harm, and the fact that the current law does not establish penal consequences for legal entities that avoid paying taxes. The methodological basis of the research includes general and special research methods such as the dialectical method, gnoseological method, formal law method, formal logic method, system structural method and linguistic method. The novelty of the research is caused by the fact that the author of the article contributes to the legal basis of fighting against tax violations. In order to seek compensation for harm resulting from tax evastion, the author emphasizes the need to set forth punishment for entities that commit tax crime as a suspended sentence or fine, lay criminal responsibility on companies or large fines for tax crime. 
The science of financial law
Razgildieva M. - pp. 8-18


Economic control and management
Iablokov D.Y. - pp. 19-27


International economic integration
Bobrova A. - Restructuring of Foreign Trade Turnover Based on the Example of the Northwestern Federal District pp. 28-45


Abstract: The subject of the research is the external trade of the Northwestern Federal District and the subjects of the Russian Federation that constitute it, in particular, specific features and structure and dynamics of the export and import in the aforesaid regions. Bobrova has analyzed the volumes of external trade turnover in these regions, the main commodity positions and partner countries for each Russian Federation subject and the District in general. The aim of the research is to define reserves of the export and import substitution in the Russian Federation subjects of the Northwestern Federal District and to develop recommendations on how to use the aforesaid reserves for particular commodity groups and partner countries. The methodological basis of the research includes comparative analysis of export and import of particular Russian Federation subjects comprising the Northwestern Federal District as well as traditional economic and mathematical methods of rating, vertical and horizontal analysis of statistical data of foreing trade turnover. The novelty of the research is caused by the fact that the author applies the systems approach to defining the problems of foreign trade turnover in the aforesaid regions and methodology for restructuring export and import in the Russian Federation subects. In conclusion, the author emphasizes the need to change priorities of export and import in the regions of the Northwestern Federal District by replacing exported resources with the products made out of them or refusing from export of Russia's natural resources, and by import substitution and extension of the range of imported goods at the account of primary innovative and investment needs of the region. 
Regional economy
Gushchenskaya N.D., Mukhina E.G., Sumarokova M.A. - pp. 46-53


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