Month: June 2019

MANAGEMENT OF THE TERRITORY TAX POTENTIAL TO ENSURE ITS TAX SECURITY

Marina S. SHEMYAKINA

Cand.Econ.Sci., associate professor, Faculty of Economics, Chair of Accounting and Audit, Volga State University of Technology, Yoshkar-Ola, Russia, 424000, Yoshkar-Ola, pl. Lenina 3

ShemyakinaMS@volgatech.net

Elena A. MURZINA

Cand.Econ.Sci., associate professor, Faculty of Management and Law, Volga State University of Technology, Yoshkar-Ola, Russia, 424000, Yoshkar-Ola, pl. Lenina 3

MurzinaEA@volgatech.net

Tatiana V. YALYALIEVA

Cand.Econ.Sci., associate professor, Faculty of Management and Law Head of the Chair of Management and Law, Volga State University of Technology, Yoshkar-Ola, Russia, 424000, Yoshkar-Ola, pl. Lenina 3

YalyalievaTV@volgatech.net

Abstract

The authors investigated theoretical approaches to the tax potential category, substantiated the position that tax potential should be managed to ensure tax security of public law education and the basis of its assessment. Forecast models of tax potential developed in relation to the Republic of Mari El. The purpose of the study is to examine The purpose of the study is to examine structure of the consolidated budget tax revenue. One of the objectives of the study is to validate the uniformity of the tax revenue structure. The authors determined that the share of the three main taxes (personal income tax, corporate income tax and corporate property tax) in the total tax revenues of the consolidated budget does not practically change. Models are built using correlation-regression analysis, describing the dependence of macroeconomic indicators and the main sources of tax revenues. The results of the study is constructed model, which is used to determine the region tax potential.

Keywords: tax potential, tax security, tax revenues, assessment of tax potential

JEL classification: F43, Н2, H21
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INVESTMENT IMPROVEMENT EFFORTS IN THE AGRICULTURAL SECTOR

Fafurida FAFURIDA

Faculty of Economics, Universitas Negeri Semarang, Sekaran Gunungpati, Semarang City, Indonesia

fafurida@mail.unnes.ac.id

Avi Budi SETIAWAN

Faculty of Economics, Universitas Negeri Semarang, Sekaran Gunungpati, Semarang City, Indonesia

avibs@mail.unnes.ac.id

Shanty OKTAVILIA

Faculty of Economics, Universitas Negeri Semarang, Sekaran Gunungpati, Semarang City, Indonesia

oktavilia@mail.unnes.ac.id

Abstract

The agricultural sector in Central Java has great potential and contributes to the third largest GRDP. It can absorb the largest labor force. This sector also has a large impact on other economic sectors. However, investment in the agricultural sector is very small each year. This study aimed to determine the factors that caused low investment in the agricultural sector in Central Java Province, and formulated priority programs in increasing investment in the agricultural sector in Central Java Province. It used quantitative approach with primary and secondary data. The analyses used were regression using the Ordinary Least Square (OLS) and Analytic Hierarchy Process (AHP) estimation methods. The findings of this study indicated that the factors that influenced the low investment in the agricultural sector in Central Java was Gross Regional Domestic Product (GRDP). Labor was the main criterion in increasing investment in the agricultural sector in Central Java Province. The next criteria were the criteria for the availability of land for agriculture, GRDP criteria, and the criteria for credit interest rates. Factors that hinder the strategy of increasing investment in the agricultural sector were infrastructure, low quality of human resources in the agricultural sector, and lack of access to capital. The solutions that can be done are by reducing the conversion of agricultural land, improving the quality of labor in the agricultural sector, and providing easy access to banking capital for farmers.

Keywords: Investment, Agriculture, Strategy, Central Java, Analytic Hierarchy Process.
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STRATEGIES OF SMALL ENTERPRISES DEVELOPMENT IN AFRICAN COUNTRIES

Yakubova, Tatyana NIKOLAEVNA

Associate Professor, Department of Management, Faculty of Economics, Peoples’ Friendship University of Russia (RUDN University), 6, Miklukho-Maklaya Street, Moscow, 117198, Russian Federation

yakubova_tn@rudn.university

Sagaffe Boy MOUSTOIFA

PhD student, Department of Management, Faculty of Economics, Peoples’ Friendship University of Russia (RUDN University), 13, Miklukho-Maklaya Street, Moscow, 117198, Russian Federation

Sagaffe15@gmail.com

Abstract

The article describes the basic concepts and classification icons/symbols of small enterprises. Small enterprises are defined by the author as irreplaceable drivers of economic development, which are a source of economic growth and a tool for resources redistribution. This study analyzes the current strategies of small enterprises development in African countries such as Morocco, SAR and Tunisia, which made it possible to formulate conclusions and recommendations.

Keywords: African country, SMEs, entrepreneurship, small enterprises development strategies, competitiveness.
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