Studi Pemanfaatan Limbah Tandan Kosong Kelapa Sawit Oleh Masyarakat Di Jorong Koto Sawah Nagari Ujung Gading Kecamatan Lembah Melintang

This study aims to know waste utilization of oil palm empty fruit bunches in Jorong Koto Sawah Nagari Ujunggading District Of Lembah Melintang West Pasaman. This type of research is descriptive. The population is head of the family in Jorong Koto Sawah Nagari Ujunggading District of Lembah Melintang totaled 1141 households. Samples were taken by purposive sampling region (designation) with 3 Jorong Koto Sawah 1) Dusun Banjar Kapar, 2) Dusun Muara Simpang, 3) Dusun Tanjung Harapan which has the highest number of people in Jorong Koto Sawah. The sample of respondents was taken with the proportion of 25% of the number of households, so that a population of 100 families. Data collection through questionnaires or instruments. Techniques of analysis using the analysis of the percentage formula. The research found that: (1) Awareness of the utilization of waste palm empty fruit bunches are in less good criteria, with a percentage of 56,8%, (2) Public Participation on the utilization of waste oil palm empty fruit bunches are in less good criteria, with a percentage of 56,9%, and (3) Motivation Communities to the utilization of waste oil palm empty fruit bunches are in the criteria is not good, with a percentage of 53.5

Regulations of Credit Rating Agencies after the Subprime Crisis

© MCSER-Mediterranean Center of Social and Educational Research. This article is devoted to topical issues of taxation of individuals and the resulting tax liabilities. Managing tax debt is of great importance as the macroeconomic conditions for the transition to sustainable development and improve competitiveness. In our opinion, the management of tax arrears - it's not only the performance of the tax authorities of their duties to collect the debt, but also the formation of the system of economic relations that arise between the state (local government), business entities and individuals regarding the payment of fees. Relevance of the topic is due to increased tax liabilities of individuals in the Russian Federation, as a result, it is necessary to find the optimal tax instruments of debt management

Unified Agricultural Tax - Unique Form of Tax Regulation of Agricultural and Food Supply Chain Manufacturers Activities

In the economic system of any state, the level of development of agriculture plays an important role. In view of the fact that a huge part our countrys territory is occupied by agricultural lands, this topic is quite relevant for Russia. The article examines the issues of food supply chain and agricultural producers state regulation. In more detail in the article, the application of the Russian tax system for food supply chain and agricultural commodity producers is considered. The peculiarities of applying a food supply chain and single agricultural tax, determining the tax base and the structure of calculating this tax are also considered. The article gives attention and analyzed the place of the single agricultural tax in the revenues of the consolidated budget of the Russian Federation for several years. The author outlines the advantages and disadvantages of applying a single agricultural tax in Russia. The authors concluded that it is necessary to improve the single agricultural and food supply chain tax, which will help increase the application of the tax by agricultural commodity producers

Arrangement and performance of on-site tax auditing in the Russian federation

© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This paper covers the pressing challenges of the on-site tax auditing in the Russian Federation. Although the number of the on-site tax inspections is currently being reduced in Russia, it does not affect their performance efficiency as the tax control authorities select the auditees more thoroughly. We believe that it is a good practice to enhance the performance of the on-site inspections by addition of more criteria to the list of taxpayer selection criteria. This list of criteria may be constantly added for more accurate and effective selection of business units to facilitate further on-site auditing

The necessity for taxable capacity assessment for the segments of the insurance market

© MCSER-Mediterranean Center of Social and Educational Research. This paper describes the current taxation problems of the insurance market constituents and finding solutions to these problems. Perfection of tax regulation for the insurance market constituents bases on quantifying its taxable capacity by major market segments

Tax debt individual customers in the Russian Federation

© MCSER-Mediterranean Center of Social and Educational Research. This article is devoted to topical issues of taxation of individuals and the resulting tax liabilities. Managing tax debt is of great importance as the macroeconomic conditions for the transition to sustainable development and improve competitiveness. In our opinion, the management of tax arrears - it's not only the performance of the tax authorities of their duties to collect the debt, but also the formation of the system of economic relations that arise between the state (local government), business entities and individuals regarding the payment of fees. Relevance of the topic is due to increased tax liabilities of individuals in the Russian Federation, as a result, it is necessary to find the optimal tax instruments of debt management

Patent system of taxation for small enterprises: Analysis of applications and prospects

© Medwell Journals, 2015. The tax regulation for small enterprises is one of the most important factors that have a significant impact on the development of this segment of the economy. The government takes active measures to promote small enterprises at the national level. In Russian Federation, one of such measures was the introduction of the taxation patent system. However, despite certain advantages, the system has several drawbacks. The analysis of taxation patent system application practice in Russian Federation revealed a number of problems requiring timely resolution. This study is devoted to the analysis of possible prospects and ways of patent taxation system development

Tax regulation of activity of agricultural commodity producers

© MCSER-Mediterranean Center of Social and Educational Research. The article is devoted to the current problems of tax regulation in the field of agricultural production in the Republic of Tatarstan and necessity of solving them. In our opinion, improvement of tax regulation of agricultural production in the Republic of Tatarstan should be carried out by means of development of effective mechanisms of tax regulation of activity of agricultural commodity producers of the Republic of Tatarstan, which in turn, would promote its further dynamic development

Development of tax stimulation of innovation activity

Currently, to ensure sustainable economic development dynamic primary role belongs to innovation, which is able to provide continuous updating of technical base of production, development and output of new competitive products, efficient world market penetration of goods and services. The most favorable conditions are required for the Russian economys going over to the innovative path of development since today there is a low level of technical equipment and innovative development in comparison with other countries. One of the most important tools for stimulating the development of innovation is the tax stimulation, which is carried out by means of tax incentives. However, in spite of the existing tax stimuli for innovation activities in the Russian economy there is still a mismatch between innovative capabilities and putting them into practice. In this connection, the study of the modern theory and practice of tax stimulation for innovation, the development of ways of improvement of its sustainable development on the basis of scientific justification of the used instruments of tax stimulation and their performance evaluation methods have determined the choice of the issue and the relevance of the research

Affective disorders in patients with metabolic syndrome

The research was conducted among 625 patients aged from 25 to 70years with abdominal obesity (51,2 % women and 48,8 % men). Affective disorders (depressed mood) were revealed in 42,9 % of patients with various metabolic syndrome (MS) components. Affective disorders caused appearance and further advance of MS components, having negative influence on its course. At the increase of duration of existence of separate MS components the depressions were diagnosed more often