nep-cis New Economics Papers
on Confederation of Independent States
Issue of 2013‒10‒02
24 papers chosen by
Alexander Harin
Modern University for the Humanities

  1. Institutional Barriers to Innovation Development of the Russian Economy By Vladimir Komarov; Pavel Pavlov; V. Kotsubinskiy
  2. Methodology Selection and Justification of Priority Public Spending in Russia By Alexander Knobel; Ilya Sokolov
  3. Controversal Issues on Management of the Public Debt and State Reserves By Ludmila Anisimova
  4. The kitchen furniture market in Russia By Aurelio Volpe
  5. The Role of the Judicial Acts of the Sources of Russian Law Past and Present By A. Zolotareva
  6. World Experience of Taxation of Extractive Industries By Yuri Bobylev
  7. Analysis of the Quality of Budgetary Target Programs and Other Software Tools (Including Projects Implementation of the Core Activities Government of the Russian Federation for the Period up to 2012 Years) to Determine the Extent of Use Project Management Methods in the Activity Government of the Russian Federation By Anastasia Kireeva; Ilya Sokolov; Tatiana Tischenko
  8. Monitoring of Public Policies to Science and Technology In 2009-2010. And Evaluating Its Effectiveness in Achieving the Goals, Target Indicators, Priorities and Main Tasks the First Stage of the Innovation Development of the Russian Economies Expressed in the Concept Long Term Social And Economic Development the Russian Federation for the Period Up to 2020 By Sergei Belev; Vladimir Komarov; N. Moguchev; Albina Mukhlisova
  9. Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1 By A. Zolotareva; Anastasia Kireeva; S. Shatalov
  10. Informal Employment in Russia: Incidence, Determinants and Labor Market Segmentation By H. Lehmann; A. Zaiceva
  11. Mortgage in the Russian Federation By Georgy Zadonsky
  12. Mortgage in the Russian Federation November 2012 By Georgy Zadonsky
  13. Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1New Approaches to the Taxation of Financial Sector in the Light of the Global Financial Crisis By Tatiana Malinina
  14. Mortgage in the Russian Federation in 2012 By Georgy Zadonsky
  15. The Real Estate Market in the Russian Federation By Georgy Zadonsky
  16. Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 2 By A. Zolotareva; Anastasia Kireeva; S. Shatalov
  17. Monitoring the 'Exit Strategy' from a Foreign Country Regime Crisis Measures and Recommendations For the Russian Federation By Pavel Trunin; Eugene Goryunov
  18. An Overview of Normative Documents on Taxation Issues for November-December 2012 By Ludmila Anisimova
  19. Counter-Intelligence in a Command Economy By Harrison, Mark; Zaksauskienė, Inga
  20. Analysis of the Effectiveness of Financing Expenditure Obligations of the Federal Budget, the Assessment of the Feasibility Savings and Increased Returns on Used Public Funds By I. Lorentso; Ilya Sokolov
  21. Effect of Federal Financial Assistance and Redistribution of Financial Resources between Regions on Income Redistribution Population By R. Semenova; Vladimir Nazarov
  22. Methodological Problems in The Econometric Estimation of Production Functions By Maria Kazakova
  23. Analysis of Judicial Practice in Cases of Unjustified Tax Benefits By A. Zolotareva
  24. Foreign Experience of Special Rules According to the Corporate Income Tax for Consolidated Group of Taxpayers By Tatiana Malinina

  1. By: Vladimir Komarov (Russian Presidential Academy of National Economy and Public Administration); Pavel Pavlov (Russian Presidential Academy of National Economy and Public Administration); V. Kotsubinskiy (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: The paper presents a comprehensive analysis of the institutional barriers innovative development of Russia's economy. We consider the role of institutions in innovative development from the standpoint of modern theories of innovation, analyzed the impact of informal institutions on innovation dynamics explored the possibility of implementing institutional changes as a mechanism removal of institutional barriers. Finally, conclusions are offered for Russian innovation policy in the medium term.
    Keywords: institutional barriers to innovative development of Russian economy
    Date: 2013–04
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:37&r=cis
  2. By: Alexander Knobel (Russian Presidential Academy of National Economy and Public Administration); Ilya Sokolov (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: Part of the methodical approaches to the selection and justification priorities and the optimal level of public expenditure in the Russian Federation on the basis of an empirical relationship between the amount of budget financed and effectiveness of their use.
    Keywords: public expenditures
    Date: 2013–05
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:25&r=cis
  3. By: Ludmila Anisimova (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: In the period under review, a major international event was the Moscow meeting of G20 finance ministers and heads of central banks. In Russia, a few developments took place. On January 31, 2013, Premier Dmitri Medvedev approved the Main Guidelines for the RF Government’s Activities in the Period till 2018. The Ministry of Economic Development of the Russian Federation has pre­pared the Forecast of Long-Term Social and Economic Development of the Russian Federation in the Period till 2030. The prospect of a transfer of state reserves for placement on the domestic market and the public debt in management of a nongovernment company were largely discussed; also the Ministry of Finance of the Russian Federation and the Ministry of Economic Development of the Russian Federation debated the issue of reduction of the size of the National Welfare Fund and real­location of thus available funds to the Development Fund.
    Keywords: Normative Documents, Taxation Issues
    Date: 2013–03
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:45&r=cis
  4. By: Aurelio Volpe (CSIL Centre for Industrial Studies)
    Abstract: CSIL has been studying the kitchen furniture market in Russia and Central Eastern Europe for almost 10 years and for the second time published a special report on the Russian kitchen furniture market. This edition of the Report analyses production, distribution, consumption, trade, competition for one or the most challenging markets for this sector, providing kitchen furniture production and consumption statistics and trends, as well as import and export data. The survey involved collecting information from approximately 100 sector companies either through active participation (direct replies to an interview or completion of a questionnaire) or from company balance sheets, figures and estimates. Information on the competitive system include sales data and market shares of 70 among the top manufacturers in this area (Russian, German, Italian kitchen furniture players). Highlights on distribution channels are given. The Report shows also a wide range of data on macro-economic indicators (new houses, weddings...) and appliance data. The report covers both kitchen furniture and the built-in appliances sold through this channel. A list of 200 among the most important retailers selling kitchen furniture in Russia, (from middle to luxury end) and an address list of the major players in the kitchen furniture industry in Russia are included.
    JEL: L11 L22 L68 L81
    Date: 2013–05
    URL: http://d.repec.org/n?u=RePEc:mst:csilre:s25ru&r=cis
  5. By: A. Zolotareva (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: This paper analyzes the role of precedent and judicial decisions of general sources with Russian law before Peter the Great to the present day, presented by the author opinion on the relevance of the conventional division of legal systems Anglo-Saxon and Continental. The author assesses the tendency to expand law-making powers of the courts in modern Russia through the creation of Constitutional Court's case-law and the actual implementation of the system in arbitration proceedings.
    Keywords: justice
    JEL: D6
    Date: 2013–06
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:3&r=cis
  6. By: Yuri Bobylev (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: The paper deals with the global experience of taxation of extractive industry, including both the basic principles and practice of taxation identifying the main groups of countries with differing levels of economic development: countries with developed market economies, developing countries and countries in transition economy. Identifies the key trends in the taxation of extractive industry, exploring the possibilities of application of international experience in Russia, including the possibility of imposing a special tax on additional income and cancellations export duties. Given the international experience makes proposals for improvement of the Russian system of taxation of extractive industry.
    Keywords: taxation
    JEL: H2
    Date: 2013–06
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:2&r=cis
  7. By: Anastasia Kireeva (Russian Presidential Academy of National Economy and Public Administration); Ilya Sokolov (Russian Presidential Academy of National Economy and Public Administration); Tatiana Tischenko (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: This paper presents the analysis used at the federal level software tools expenditure management - federal and departmental target programs, priority national projects, maps of projects to implement the Guidelines of the Government The Russian Federation for the period up to 2012, the state of the program. According to the results of the legal and implementarnogo analysis of the quality of budgetary target programs and other software tools The degree of utilization of project management practices in the activities of the Government of the Russian Federation.
    Keywords: budgetary targets of the program
    Date: 2013–05
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:24&r=cis
  8. By: Sergei Belev (Russian Presidential Academy of National Economy and Public Administration); Vladimir Komarov (Russian Presidential Academy of National Economy and Public Administration); N. Moguchev (Russian Presidential Academy of National Economy and Public Administration); Albina Mukhlisova (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: The results of monitoring of public policies science and technology in 2009-2010. and evaluation of its performance in terms of objectives, indicators, targets, priorities and main objectives of the first phase innovative development of the Russian economy set out in the concept of long-term socio-economic development of the Russian Federation for the period up to 2020.
    Keywords: monetary transmission
    Date: 2013–05
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:30&r=cis
  9. By: A. Zolotareva (Russian Presidential Academy of National Economy and Public Administration); Anastasia Kireeva (Russian Presidential Academy of National Economy and Public Administration); S. Shatalov (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: Annotation: Principal directions of tax policy for the subsequent fiscal year have provided for reforming the institution of tax residence in the Russian law. However, this proved to be difficult due to the inadministrability of taxation of passive income of foreign companies, which is not distributed to the Russian resident.
    Keywords: tax resident, Controlled Foreign Corporation, tax optimization
    JEL: H2
    Date: 2013–06
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:5&r=cis
  10. By: H. Lehmann; A. Zaiceva
    Abstract: This paper takes stock of informal employment in Russia analyzing its incidence and determinants. Using the regular waves and an informality supplement of the Russian Longitudinal Monitoring Survey (RLMS) it develops several measures of informal employment and demonstrates that the incidence varies widely across the different definitions. We also show that the determinants of informal employment are roughly stable across the different measures: workers who are males, relatively young, unskilled and employed in construction and trade and related services have a higher likelihood to have an informal job. We also take a look at the issue of labor market segmentation along the informal-formal divide by estimating an informal-formal wage gap at the means and across the entire wage distributions. We find only weak evidence for labor market segmentation in Russia when estimating an informal-formal wage gap for salaried workers at the mean. The results of quantile regressions show a wage penalty in the lower half of the distribution and no gap in the upper half for informal employees. In contrast, informal self-employed and entrepreneurs have conditional mean wages that are higher than the mean wages for the formally employed. Across the entire wage distribution, however, we find a negative wage gap in the lowest quartile and a strongly positive wage gap in the highest quartile, pointing to a segmented informal sector with a lower free entry tier and an upper rationed tier.
    JEL: J31 J40 P23
    Date: 2013–09
    URL: http://d.repec.org/n?u=RePEc:bol:bodewp:wp903&r=cis
  11. By: Georgy Zadonsky (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: In 12 months of 2012, the volume of mortgage housing loans (MHL) exceeded by 47.3% that in the same period of 2011 and amounted to Rb 904.6bn, despite the continued growth in the weighted average rate on MHL in rubles extended within a month. In November 2012, the weighted average rate amounted to 12.5%. In November 2012, the overdue debt as percentage of the outstanding debt on MHL in rubles decreased to 1.38%, while that on MHL in foreign currency increased to 15.35%.
    Keywords: Mortgage, Russian Federation
    Date: 2013–01
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:40&r=cis
  12. By: Georgy Zadonsky (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: Within three quarters of 2012, the volume of mortgage housing loans (MHL) (Rb 698.59bn) exceeded by 50% that extended in the respective period of 2011. With growth in lending volumes, a decrease in the overdue debt on MHL in rubles both in monetary terms and as a percentage of the outstanding debt (1.5% as of October 1, 2012) and growth in the share of the overdue debt on MHL in foreign currency in the foreign currency debt (14.86% as of October 1, 2012) points to the fact that the quality of MHL in rubles keeps getting better, while that of MHL in foreign currency is deteriorating.
    Keywords: Real Estate, Russian Federation, Mortgage
    Date: 2013–01
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:38&r=cis
  13. By: Tatiana Malinina (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: We consider the recommendations of international organizations to change the approach to the taxation of the financial sector in the light of the world financial crisis, the current theoretical approaches to the definition and justification instruments (mechanisms) taxation of the financial sector, discussed in the light of the global financial crisis, the experience of foreign countries, applying recommended in light of the global financial crisis tools taxation of the financial sector, as well as some aspects of Russian assessment practice in the relevant field.
    Keywords: nalogoooblazhenie, financial sector
    JEL: G1 H2
    Date: 2013–06
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:7&r=cis
  14. By: Georgy Zadonsky (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: Though the lending rate on mortgage housing loans (MHL) in rubles increased from 11.4% as of December 1, 2011 to 12.7% as of January 1, 2013 the volume of mortgage housing lending in 2012 increased 32% and 44% as regards the number of loans (690,661 loans) and in money terms (Rb 1,029 trillion), respectively, as compared to 2011. As of January 1, 2013, the share of the debt on MHL without overdue payments as a percentage of the total amount of the debt on MHL increased by 1.87 p.p. as compared to January 1, 2012 and amounted to 95.93%. The share of MHL in foreign currency in the volume of the extended loans keeps decreasing and amounted to 1.42% in 2012.
    Keywords: Mortgage, Russian Federation
    Date: 2013–01
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:41&r=cis
  15. By: Georgy Zadonsky (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: In January-October 2012, entities of all the forms of ownership built 476,500 apartments with the total floorspace of 40.1m sq. meters which amounts to 103.8% on the respective period of 2011. The ratio between the price of housing and households’ income in 2012 points to the fact that housing became less affordable both on the primary and secondary markets. The weighted average interest rate on mortgage housing loans (MHL) in rubles increased within a month from 11.4% as of December 1, 2011 to 12.4% as of November 1, 2012. The debt on MHL as a share of GDP increased to 4.11% as of October 1, 2012 which figure exceeds by 1.51 p.p. the highest pre-crisis value of the year 2008.
    Keywords: Real Estate, Russian Federation
    Date: 2013–01
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:39&r=cis
  16. By: A. Zolotareva (Russian Presidential Academy of National Economy and Public Administration); Anastasia Kireeva (Russian Presidential Academy of National Economy and Public Administration); S. Shatalov (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: In developed countries, special tax treatment of income of controlled foreign companies is widely used to prevent tax avoidance. The rules to this effect are aimed primarily at taxation of passive income undistributed to resident taxpayers. Several approaches can be distinguished, each of which has its advantages and disadvantages.
    Keywords: tax resident, Controlled Foreign Corporation, tax optimization
    JEL: H2
    Date: 2013–06
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:6&r=cis
  17. By: Pavel Trunin (Russian Presidential Academy of National Economy and Public Administration); Eugene Goryunov (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: This article presents an analysis of papers on various aspects of exit strategies from the crisis measures of economic policy. In the literature, there is currently a clear separation of all the measures into two components related to monetary and fiscal areas. Following this separation, the survey presents two parts. Each part consists of a brief description of the current situation, outline of the problems, description of the main components of an exit strategy, and the discussion and evaluation of proposed government programs.
    Keywords: anti-crisis measures
    Date: 2013–05
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:27&r=cis
  18. By: Ludmila Anisimova (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: In December 2012, a number of amendments and alterations were introduced into tax and budget legislation, as well as into legislation regulating the sphere of mandatory payments and government off-budget funds. An analysis of the possible scenarios for further development of the taxation system and the system of mandatory payments must be done with due regard for the Annual Presidential Address to the RF Federal Assembly delivered by President Vladimir Putin on 12 December 2012 and for the initiatives put forth by the RF Government and the RF Ministry of Finance.
    Keywords: Economic Legislation, Normative Documents, Taxation
    Date: 2013–01
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:43&r=cis
  19. By: Harrison, Mark (Department of Economics and CAGE, University of Warwick Centre for Russian and East European Studies, University of Birmingham); Zaksauskienė, Inga (Vilnius University)
    Abstract: We provide the first thick description of the KGB’s counter-intelligence function in the Soviet command economy. Based on documentation from Lithuania, the paper considers KGB goals and resources in relation to the supervision of science, industry, and transport; the screening of business personnel; the management of economic emergencies; and the design of economic reforms. In contrast to a western market regulator, the role of the KGB was to enforce secrecy, monopoly, and discrimination. As in the western market context, regulation could give rise to perverse incentives with unintended consequences. Most important of these may have been adverse selection in the market for talent. There is no evidence that the KGB was interested in the costs of its regulation or in mitigating the negative consequences.
    Keywords: communism, command economy, discrimination, information,
    Date: 2013
    URL: http://d.repec.org/n?u=RePEc:cge:warwcg:169&r=cis
  20. By: I. Lorentso (Russian Presidential Academy of National Economy and Public Administration); Ilya Sokolov (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: In the present study assesses the effectiveness of financing of expenditure obligations of the federal budget for the period 2005-2010. And identifies potential savings by increasing the returns on used public funds at the level of individual subjects of budget planning. The present study provides for the optimization of several directions public funding and improve the quality of performance management in individual federal bodies of executive power.
    Keywords: the use of public funds
    Date: 2013–05
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:26&r=cis
  21. By: R. Semenova (Russian Presidential Academy of National Economy and Public Administration); Vladimir Nazarov (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: In this paper we study the influence of inter-budget made transfers to the standard of living of the population, resulting in valuable conclusions have been made about the effectiveness of using this tool in the fiscal definition of policies aimed at combating poverty and reducing regional disparities in poverty in the country. Besides, held analysis of the indirect effect of intergovernmental transfers on poverty, which in turn possible to understand the mechanism of communication between the increase in the volume of transfers from the central budget and the reduction of poverty in the region, so that was formed some idea of ??the policies aimed at reducing regional poverty.
    Keywords: regional budget
    Date: 2013–05
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:21&r=cis
  22. By: Maria Kazakova (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: In estimating production functions of the researcher is faced with a number of problems, which in the most general form, can be divided into two groups: the problems associated with most econometric estimation techniques, and problems of measurement factors. In the econometric estimation of production functions of the two main problems are linearization of the functional forms and elimination of endogenous explanatory variables. The latter problem is specific to mikroproizvodstvennyh functions, so it we discuss in more detail. Using statistics available in most cases leads to an inaccurate measurement of the volume and cost of factors of production firm that can shift the assessments of the technical characteristics of the production functions. In this paper we detail the mechanism and causes of such bias Example mikroproizvodstvennyh functions. Particular attention is paid to such specific microeconomic production functions as the problem of endogeneity of explanatory variables. Microfunctions also applied to the problems connected with measuring the volume of output and factor costs.
    Keywords: production functions
    Date: 2013–05
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:32&r=cis
  23. By: A. Zolotareva (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: In this paper we propose a classification of disputes on matters related to obtaining an unjustified tax benefit, revealed the typical reason for change legal classification of transactions, evaluating the degree of uniformity of judicial practice for this category. According to the results of the analysis are formulated proposals to increase the degree of certainty of the tax law by specifying the content used it evaluative categories, as well as limiting the use of coercion in when the reason for bringing the taxpayer liable are rules are unclear.
    Keywords: tax
    JEL: H2
    Date: 2013–06
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:4&r=cis
  24. By: Tatiana Malinina (Russian Presidential Academy of National Economy and Public Administration)
    Abstract: The paper deals with the general provisions for the purposes of consolidation income taxation of corporations and foreign experience of organizing consolidated income taxation of groups of companies. Emphasis paid to the problem of the distribution of consolidated tax base between individual members of the group.
    Keywords: corporate income tax
    Date: 2013–05
    URL: http://d.repec.org/n?u=RePEc:rnp:wpaper:22&r=cis

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