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Abdusalim M. Abdulgalimov ¹, Ramazan A. Nabiev ², Zina A. Arsakhanova ¹, Olga F. Omarova ³

Affiliations
1 Chechen State University, 32, str. A. Sheripova, Grozniy, Chechen Republic, 364000, RU
2 Astrakhan State Technical University, 16, str. Tatischeva, Astrakhan, 414056, RU
3 Daghestan State University, 43a, str. M.Gadzhieva, Makhachkala, Daghestan Republic, 367000, RU

Abstract

Objectives: This article substantiates the problem of development of the foreign trade turnover as the factor of an economic growth. The purpose of the study is to model an optimal structure of the foreign trade turnover. Methods: The authors applied a systematic approach, the methods of analysis and synthesis, the method of an economic modelling. Findings/ Results: It was proposed to introduce the notion of "the price of import" into scientific discourse which jointly with the real price of imported goods comprises the realized price of these goods. The approach to modelling the situation in the region's economy changing under the influence of changes in the structure of the gross domestic product was proposed. The uniqueness of the study is a proposal made for developing countries about a necessity of a differentiated approach to importing in its classic definition and entry of basic daily products. Significance: The "price of import" proposed for introduction into scientific discourse allows the cost of the import, if it is reasonable in the existing economic situation or it is better to use these funds for organization of production. The model of valuation of the gross domestic product being influenced by the import and export allows evaluating the situation in the foreign trade turnover of the region.

Keywords

Export, Foreign Economic Activity, Foreign Trade Turnover, Import, The Price of Import.

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Abdusalim M. Abdulgalimov ¹, Vladimir V. Zverev ², Laura A. Akhmedova ³, Aminat K. Ibragimova ³, Kazieva Zhaklin Narimanovna ⁴

Affiliations
1 Chechen State University, Grozniy, Chechen Republic - 364000, RU
2 Astrakhan State Technical University, Astrakhan - 414056, RU
3 Daghestan State University, Makhachkala, Daghestan Republic - 367000, RU
4 Daghestan State Technical University, Makhachkala, Daghestan Republic - 367010,, RU

Abstract

Objectives: The paper substantiates the need in the improvement of the taxation of companies as a factor of economic development of the country and its regions. The aim of the research is the formation of corporate taxation mechanism that provides the maximum effect on the extension of the income base and increases in the companies’ solvency. Methods: In order to accomplish this aim the author’s used methods of theoretical and empirical studies and the system approach to the consideration of corporate taxation. The latter aided to determine the economic expediency of existing taxation system. The method of economic modeling was used for the presentation of research results.The methodology of determining the influence of the changing total tax rate and the model that includes the mutual dependence of the tax level and the taxpayer’s solvency. Findings: Apart from existing approaches to determination of the mutual dependence between the amounts of tax and discretionary income of a taxpayer, the proposed method views the dependence of the solvency on the amount of payable tax from the point of basic tax level and the changes in the total tax rate. It allows defining the actual tax burden of the taxpayers. Application: The significance of the study is the fact that the authors have revealed the role of tax in financial and distributional relationships. This fact is significant for the taxation theory because the known functions of tax mentioned in economic literature do not fully uncover the categorical nature a tax.

Keywords

Discretionary Income, Income, Solvency, Taxation, Tax Rate, Tax Burden

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