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Elena Shuvalova

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Author: Elena Shuvalovaclear all
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5th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2018
Publication

ANALYSIS OF THE DEVELOPMENT OF THE MECHANISM OF PUBLIC EXPENDITURE OF THE RUSSIAN FEDERATION IN THE SPHERE OF EDUCATION

(STEF92 Technology, 2018, Elena Shuvalova, M. Gordienko, N. Sibatulina)

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The article reflects the results of a study in the dynamics of public expenditure in the education sector of the Russian Federation. The article deals with mechanisms, problems, priorities and prospects in financing and developing the education sector in the Russian Empire and the USSR. Comparison of the periods showed that in the imperial period the system proved its necessity, which resulted in the emergence of social needs in education and the transition from facultative acquisition of knowledge to a functionin...

SOCIAL SCIENCES: Section Economics and Finance2018
5th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2018
Publication

MINIMIZATION OF TAX RISKS AT THE REPORTING OF INCOME FROM FOREIGN ORGANIZATIONS

(STEF92 Technology, 2018, Elena Shuvalova, I. Kurochkina, N. Sibatulina, A. Yershov)

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The problems of minimizing tax risks when Russian companies paid income to foreign organizations were constantly in the focus of attention of economists and practitioners. The number of publications of both foreign and Russian researchers in this field has a steady upward trend. This is due to the observed increase in the number of foreign organizations receiving income from sources located on the territory of Russia, as well as the expansion of the range of controversial issues arising in the current conditions f...

SOCIAL SCIENCES: Section Economics and Finance2018
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