REVENUES FROM THE LEASE OF MUNICIPAL OBJECTS OF UNINHABITED FUND AND RESERVES GROWTH [№ 8 ' 2015]
Lease relationships recognized basic form of the use of property that could generate significant income to the budget. However, income from the rental of non-residential premises represent a small share of the sources of the city treasury, overseen by the Office of the municipal property, so this issue is of particular relevance. The name of the payment does not correspond to its essence, but points to the tangible form they use objects, which in practice is rented only in the form of non-residential premises, hence it is advisable to call it rent for the use of non-residential premises, c. nstitutes the treasury of the city district, and presented as cash payment wearing onerous and the equivalent nature of the use of the property. The mechanism of payment is a complex indicator, depending on many factors. Factors increasing the budget revenues were growing: lease agreements with market board and a list of methods for determining it; putting into use of the sublease, activate claims work to recover the debt and the introduction of indexation of rents. Reduction in revenues contributed to: exemption from payment for the property transferred to the operational management of autonomous and budgetary institutions; decrease in lease agreements and their respective areas; alienation of objects in the manner of privatization; benefits to tenants; the use of reduction factors. Addressing the efficiency and profitability of the budget from the lease of non-residential premises: the transfer of the lease on a market basis and non-residential buildings are in economic management and operational management, renting mode with the establishment of feasible for tenants rent; involvement in the rental turnover unused space; expanding the number of areas, the fee for the use of which is set by auction; reduction of benefits to commercial organizations; measures to ensure the full application of income and debt collection to the budget; the formation of an automated system of mass appraisal of objects based on computer models of the market.
ABOUT PROPERTY TAX ON INDIVIDUALS WHO ARE OWNERS OF THE URBAN HOUSING STOCK [№ 9 ' 2014]
The discussion of the need to improve the mechanism of taxation of real estate owners urban housing.
Latypova G.R., Dalaev L.M., Yarullin R.R.
ENDOWMENT REGIONAL BUDGET [№ 8 ' 2014]
Currently, the Russian Federation subjects were divided into two categories: regions donor and recipient regions. Several subjects deliberately want to absolve themselves of the status of the region of the donor, and then be subsidized subject. Regions can not cover their costs, due to the fact that most of the well and collected the most " profitable " taxes go to the capital. However, Chechen Republic, by contrast, wants to become a donor region.
Shaynurova D.S., Yarullin R.R.
REFORMING THE SYSTEM OF COMPULSORY SOCIAL INSURANCE IN THE REPUBLIC OF BASHKORTOSTAN [№ 4 ' 2014]
The basic directions of activity of the State institution — regional department of the Social Insurance Fund of the Russian Federation in the Republic of Bashkortostan, analyzed his income and expenditure, the analysis of compulsory social insurance against accidents at work and occupational diseases, proposed mechanisms, forcing the employer to invest in health and safety.
THE INFLUENCE OF JET LAG AND TIME CHANGE ON THE RUSSIAN ECONOMY [№ 3 ' 2014]
The effect of jet lag and seasonal time change on the economy are discussed.
Bermas E.A., Yarullin R.R.
INSURANCE IN RUSSIA: TRENDS, ISSUES AND PROSPECTS [№ 8 ' 2013]
The article is devoted to the analysis of modern insurance in Russia. Given a general assessment of the insurance industry. Quantifies the performance of the insurance market. Covers the main issues, trends and prospects of development of the domestic insurance. The main directions of improving the system of insurance in Russia.
Vasilchenko A.S., Yarullina D.R., Nikiyan H.N., Teslya A.V.
MORPHOLOGICAL AND FUNCTIONAL CHARACTERISTICS OF THE BACTERIA BACILLUS CEREUS AT VARIOUS STAGES OF THE LIFE CYCLE [№ 10 ' 2012]
Using atomic force microscopy (AFM) the life cycle of spore-forming Gram-positive organisms Bacillus cereus IP 5832 was investigated. The morphological and mechanical changes of single bacterial cells by their long-term culturing were described. It is shown decreasing the number of viable cells at the 5 day of cultivation and no viable cells in bacterial population at 15 day. In this case, the presence of spores which are morphologically differentiated forms of resting cells was revealed by AFM.
Khannanоva L.R., Yarullin R.R.
CROP INSURANCE OF REPUBLIC BASHKORTOSTAN [№ 8 ' 2012]
We studied the system of crop insurance in the Republic Bashkortostan. Given the author's definition of crop insurance. Identified the negative tendencies of development of insurance of agricultural risks in as in the whole of the Russian Federation, and on the regional level. The authors suggest the model of development of economy, including in the sector of crop insurance. Given the author's proof of the transition to alternative models of crop insurance. Developed the author's alternative model of crop insurance in the form of off-budget Federal reserve for crop insurance.
Yarullin R.R., Gazizov B.B.
COMPULSORY HEALTH INSURANCE SYSTEM REFORMING IN THE REPUBLIC OF BASHKORTOSTAN [№ 8 ' 2012]
All the revisions of the acts of law that regulate the compulsory health insurance system in the Russian Federation have been analyzed. Principle changes that have been made to the Law of compulsory health insurance have been taken into consideration. Using the materials of the Republican Fund of Compulsory health insurance in the Republic of Bashkortostan, the analysis of system state have been made, the conclusions on its development have been made.
FINANCIAL SUPPORT OF INNOVATION ACTIVITY IN AGRICULTURE [№ 1 ' 2011]
This article is devoted to the financial aspects of innovation activity in agriculture. The reasons binding innovation processes activation are ascertained in this article. Also the author regards elements of innovation financial mechanism guaranteeing the success of innovation activity: budget, tax and credit components.
CRISES INFLUENCE ON THE MARKET OF MORTGAGE CREDITING [№ 8 ' 2010]
This article is devoted to the condition of a mortgage crediting market at modern conditions and perspectives of its development. The analysis of mortgage market development in Russia is given here and its general trends of development are regarded.
Kiraeva G.G., Yarullina R.R.
GENERAL ASPECTS OF INCREASE OF GENERAL-EDUCATIONAL SERVICES EFFECTIVENESS IN REPUBLIC OF BASHKORTOSTAN [№ 5 ' 2010]
In this article the authors regard the importance of normative-personal principle introduction into municipal general-educational institutions in the Republic and determine general aspects of increase of general-educational services effectiveness in Republic of Bashkortostan.
CONCEPTION OF PROCEEDS FROM PROPERTY LEVY BY STATE [№ 4 ' 2008]
Theoretical aspects of property taxation of managed subjects are regarded in this article. The great attention is given to the model of tax on production assets on the base of theory and methodology of funds circulation which allows connecting mechanism of tax collection with factors of production and indexes of their effectiveness.
Yarullin R.R., Khanov F.G.
PERFECTION OF ENTERPRISES’ TAXATION IN OIL PRODUCING BRANCH (ON THE EXAMPLE OF REPUBLIC OF BASHKORTOSTAN) [№ 1 ' 2008]
Last years the growth of intakes into the budget from oil companies is observed. It can be possible due to adoption of new Tax Code and growth of oil prices. But at the nearest years it is necessary to solve the problem of taxation of unrewarding and stripped wells with aim to increase budget effectiveness of oil production branch.
Yarullin R.R., Kagirova Z.F.
COST APPRAISAL OF SUBSURFACE AREAS WITH RESERVES AND RESOURCES OF MINERAL PRODUCTS (ON THE MATERIALS OF OIL PRODUCING BRANCH OF REPUBLIC OF BASHKORTOSTAN) [№ 8 ' 2007]
The authors distinguish singular appraisal of subsurface areas and mass cadastre appraisal of natural resources. Market and other costs of field are determined at the singular appraisal on the date of appraisal by independent appraiser, at this appraisal cost-based, comparative and profitable methods to the appraisal are used. Rent approach supposed fields’ appraisal as an element of national resources of country must be the base of methodic of oil fields cadastre cost appraisal.