Правовые коллизии установления налоговых льгот по земельному налогу (на примере Свободного порта Владивосток)

The subject. The analysis of the establishment of land tax benefits for residents of the Free Port of Vladivostok by municipalities is carried out.The purpose of the article is to determine the feasibility of establishing land tax benefits for residents of the Free Port of Vladivostok (FPV) by the municipalities themselves or to confirm the need for federal regulation of the establishment of such benefits by the Tax Code of the Russian Federation.The methodology of the study includes the analysis of municipal legal acts on the establishment of land taxes in municipalities that are parts of the FPV.The main results and scope of their application. Due to the limitation of powers of municipalities located in territories with special legal status, one of the powers that such municipalities exercise is the establishment of local taxes and fees, as well as local tax benefits for residents of such territories. In most cases, such benefits provided at the federal level, so municipalities only “exercise the will” of the federal legislator by imposing a local tax on their territory. Due to the absence of federal regulation, tax benefits on local taxes will be established at the discretion of local authorities, which may lead to competition and unequal economic conditions for residents. So, for residents of the Free Port of Vladivostok (which includes 22 municipalities located in five constituent entities of the Russian Federation) in the absence of federal regulation, the municipal entities themselves will establish land tax benefits, which in practice leads to differentiation in the payment of land tax in the territory of the Free Port of Vladivostok. All municipalities that are parts of the FPV are divided into three groups: 1) a land tax exemption has been established in the municipalities of the first group; 2) the municipalities of the second group has not established a land tax benefit; 3) the municipalities of the third group have a zero land tax rate. It is necessary to establish a common list of benefits on the territory of the FPV by the Tax Code of the Russian Federation with the possibility of expanding such benefits at the regional and municipal levels, taking into account local characteristics.Conclusions. Municipalities establish the land tax benefits in different ways, and such situation leads to an unequal economic situation for residents of FPV. In order to remove competition between municipalities and due to the significance of the goals that the state sets for itself, creating territories with special economic status, it seems necessary to establish a typical list of benefits on such territories at the federal level by the Tax Code of the Russian Federation with the possibility of expanding such benefits at regional and municipal level according to local circumstances.На примере Свободного порта Владивосток (СПВ) проводится анализ установления муниципальными образованиями, входящими в состав территории с особым экономическим статусом, льгот по земельному налогу для резидентов. Все муниципальные образования, входящие в состав СПВ, разделены на три группы: 1) где установлена льгота по земельному налогу; 2) где подобная льгота не установлена; 3) где установлена нулевая ставка по земельному налогу. Делается вывод о необходимости закреп-ления общего перечня льгот на территории СПВ Налоговым кодексом РФ с возможностью расширения таких льгот на региональном и муниципальном уровне с учетом местных особенностей

Особенности реализации финансово-правового статуса муниципальных образований, входящих в городские агломерации

The subject of research is financial legal issues of the development of urban agglomerations.The purpose of the article is to confirm or refute hypothesis that the primary financial support for urban agglomerations is carried out at the federal level, based on federal programs for the development of the road network. Hence, municipalities that are part of urban agglomerations receive federal inter-budget transfers aimed at the development of roads and road infrastructure as the most critical link for the development of agglomerations.The methodology The methodological basis of the research is formal-logical analysis of federal, regional, and municipal legal acts, methods of statistical analysis, generalization and synthesis are also used.The main results and scope of their application. Urbanization of territories, urban population growth leads to the development of urban agglomerations. This phenomenon has been known for a long time, in foreign countries urban agglomerations are successfully developing. The formation of urban agglomerations is called one of the possible forms of regulation of intergovernmental relations.  The Russian model for the development of agglomerations so far follows the path of allocating inter-budget transfers from the federal budget.Agglomeration development is possible only with the interaction of all municipalities included in its composition, and the coordination of their actions, coordination of the regulatory framework of municipalities, including those aimed at optimizing budget expenditures. In this regard, the regulatory legal acts of the municipalities included in the agglomeration must reflect requirements for inter-municipal cooperation, including the financing of agglomeration development projects.Because the primary financing of the road sector is carried out through road funds, it is concluded that there is a need for effective financial control over the spending of road funds, including using new information technologies. Shortcomings of introducing a publicly accessible information-analytical system for monitoring the formation and use of road funds are noted, and suggestions are made for improving the information system to implement the principle of openness (accessibility) of data on budget spending.Conclusions. The tendency of the territorial association of municipalities in the agglomeration, on the one hand, is due to the requirements of the time and follows the experience of many foreign countries. On the other hand, in the absence of sufficient regulatory regulation of agglomeration processes, most of the financial support for the development of agglomerations is carried out from the federal center. Road funds act are the source of financing the development of urban agglomerations, since the development of the transport system of urban agglomerations should be called one of the priority projects at the federal level, which is carried out at the expense of the federal budget. The conclusion is drawn on the need for effective financial control over the expenditure of funds of road funds, including the use of new information technologies.Рассматриваются финансово-правовые тенденции территориального объединения муниципальных образований в агломерации. Такое объединение, с одной стороны, обусловлено требованиями времени и следует за опытом многих зарубежных государств. С другой стороны, в отсутствие достаточного нормативного регулирования агломерационных процессов, большая часть финансового обеспечения развития агломераций осуществляется из федерального центра. Анализируются дорожные фонды в качестве источника финансирования развития городских агломераций, поскольку развитие транспортной системы городских агломераций – один из приоритетных проектов федерального уровня, который осуществляется за счет средств федерального бюджета. Делается вывод о необходимости осуществления эффективного финансового контроля за расходованием средств дорожных фондов, в том числе с применением новых информационных технологий

Survival of Civilian and Prisoner Drug-Sensitive, Multi- and Extensive Drug- Resistant Tuberculosis Cohorts Prospectively Followed in Russia

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Features of the implementation of the financial and legal status of municipalities, included in urban agglomerations

The subject of research is financial legal issues of the development of urban agglomerations.The purpose of the article is to confirm or refute hypothesis that the primary financial support for urban agglomerations is carried out at the federal level, based on federal programs for the development of the road network. Hence, municipalities that are part of urban agglomerations receive federal inter-budget transfers aimed at the development of roads and road infrastructure as the most critical link for the development of agglomerations.The methodology The methodological basis of the research is formal-logical analysis of federal, regional, and municipal legal acts, methods of statistical analysis, generalization and synthesis are also used.The main results and scope of their application. Urbanization of territories, urban population growth leads to the development of urban agglomerations. This phenomenon has been known for a long time, in foreign countries urban agglomerations are successfully developing. The formation of urban agglomerations is called one of the possible forms of regulation of intergovernmental relations.  The Russian model for the development of agglomerations so far follows the path of allocating inter-budget transfers from the federal budget.Agglomeration development is possible only with the interaction of all municipalities included in its composition, and the coordination of their actions, coordination of the regulatory framework of municipalities, including those aimed at optimizing budget expenditures. In this regard, the regulatory legal acts of the municipalities included in the agglomeration must reflect requirements for inter-municipal cooperation, including the financing of agglomeration development projects.Because the primary financing of the road sector is carried out through road funds, it is concluded that there is a need for effective financial control over the spending of road funds, including using new information technologies. Shortcomings of introducing a publicly accessible information-analytical system for monitoring the formation and use of road funds are noted, and suggestions are made for improving the information system to implement the principle of openness (accessibility) of data on budget spending.Conclusions. The tendency of the territorial association of municipalities in the agglomeration, on the one hand, is due to the requirements of the time and follows the experience of many foreign countries. On the other hand, in the absence of sufficient regulatory regulation of agglomeration processes, most of the financial support for the development of agglomerations is carried out from the federal center. Road funds act are the source of financing the development of urban agglomerations, since the development of the transport system of urban agglomerations should be called one of the priority projects at the federal level, which is carried out at the expense of the federal budget. The conclusion is drawn on the need for effective financial control over the expenditure of funds of road funds, including the use of new information technologies

INFLUENCE OF CLIMATIC FACTOR ON NATURALLY DETERMINED DISEASES IN А REGIONAL CONTEXT

The spread of almost all diseases caused by living pathogens is determined primarily by environmental conditions. These pathogens like any other biological objects are the components of the certain natural ecosystems. An essential part of any medico- geographical assessment is the search for links between the spread of diseases and factors of the geographical environment. The role of factors that affect the spread of the natural diseases is unequal. The climatic factor is deemed one of the main determinants for the spread of naturally-determined diseases. This factor manifests itself at all levels of territorial differentiation. The goal of these studies was to identify the natural and climatic suitability of the certain territory for spread of diseases in order to assess the possible influence of the climatic factor on the medico-geographical situation in the context of the regional environment. The objectives are to estimate the role of climatic and weather parameters in the functioning of natural foci inRussia; to assess the natural and climatic suitability of the territory for spread of diseases; and to identify the climatic preconditions of spread of particular climate-dependent infections. In this study, on the example of several climate- depended diseases different approaches to medico-geographical assessment have been implemented and number of new methodological solutions have been proposed