Problems and Ways of Improvement of Tax Instruments as a Factor in the Growth of Tax Opportunities Territories
Bibliographic record
Abstract
The current state of financial security of the Russian Federation involves the creation of an institutional environment conducive to more effective management of territories. The task of balancing budgets territories in the background unstable geopolitical situation determines the priority growth of own tax revenues, increasing the tax potential of territories and the efficiency of its use by improving tax competitiveness. The main objective of the study-appreciation of the issues and identify ways to improve the tax instruments as a factor in strengthening the capacity of the tax and tax growth opportunities of the Federation. The study assessed the problems of tax federalism in the Russian Federation at the present stage. The causes of the complexity of tax allocation between budget levels under specific socio-economic development of Russia. Studied methods of decentralization of tax revenues used in foreign countries with a federal system, in terms of applications in the Russian Federation. The methods and problems of objectivity of the evaluation of the tax potential of territories. A refined method of estimating the tax potential of the Federation, based on the application of the correction factor, and thus increasing the quality and take into account the features of the regions with a low level of own tax revenues. The expediency of any tax competitiveness of territories in the formation of the tax revenues of their budgets in order to conduct a fair policy of redistribution of financial resources to re-between levels of the budget system. Formulated a set of scientific-practical recommendations aimed at improving the most mobile tax instruments of economic regulation areas in modern conditions
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.002 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".