2 research outputs found

    Knowledge-based engineering as a driver of economic development of the regions of Russia

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    The main purpose of this paper is the study of the characteristics and the evaluation of the impact of knowledge-based engineering enterprises on the regional economy, where they act as a main driver, a catalyst for the development of a number of sectors of the economy, by enhancing and strengthening the competitive advantages of other industrial enterprises. The fundamental provisions and papers of the reputable scientists in the field of management of regional innovation systems and knowledge-based enterprises, as well as the authoring constitute the theoretical and methodological basis of this study. The methods of empirical knowledge, the inductive and deductive methods are the basic methods used in this study. The reinterpretation of the importance of the knowledge-based engineering for the development of the regional economies is proposed, the principles of spatial distribution and the factors constraining the development of the enterprises in the industry are identified as a result of the work performed. The characteristics of the knowledge-based engineering in the context of increasing and intensifying crisis states of the economy are defined. The necessity of improvement of the state support instruments aimed at addressing the challenges of sustainable development is substantiated. The guidelines related to the requirement to strengthen the innovation and investment sector and development of the export potential of the knowledge-based engineering enterprises and regions are given. The instruments for the development of the knowledge-based engineering enterprises, allowing to bring the regions on the path of sustainable economic growth, are given.peer-reviewe

    Minimization of the competitive risk of the tax system for improving public administration at national and regional levels

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    The article is devoted to the problem of tax risks of the state, which are described from three standpoints: as damage; through a combination of factors that define them; and from the standpoint of the probabilistic nature of their implementation. It is underlined that the competitive risk of the tax system is closely related to the process of tax competition. The country tax competition is illustrated by the experience of the European Union member states in reducing corporate income tax rates during the period of the European Union expansion in 2004 and 2007. The statistical data are provided to confirm the trend of the reduction of tax rates by the EU member states in the context of economic integration. The experience of the regions of the Russian Federation is described as an example of tax competition at the regional level. The option of assessing the scale of regions’ introduction of tax competition tools available in the conditions of modern Russian model of tax federalism is proposed. The comparative analysis of introduction of tax competition tools by regions and advance of the tax revenue growth over the growth of the regional economy is carried out. The absence of an unambiguous relationship between the scale of the introduction of the tax competition tools and the growth of tax revenues is shown by the example of the regions of the Central Federal District. The absence of such dependence is determined by similar taxation conditions in the regions of the Russian Federation, which describe broad prospects for the development of tax competition.peer-reviewe
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