Economic

Introduction. The paper provides analyses the difference between income taxation system for resident and nonresident taxpayer, in particular the inequality deduction and exemption. Empirical analysis. The paper emphasizes the different qualification principles for nonresi- dent alien-taxpayer, the treaty benefits for different countries, and the standard deduction. It is a comparative investigation of tax regulations for nonresident aliens in EU countries, Canada, developing countries, and the United States, the experiences of differential income taxation of nonresident aliens in different countries. The objectives are the analyses of inequality of income tax system for resident and nonresident taxpayer, and different exemption, standard deduction. Results. The paper shows the positive and negative externalities of tax regula- tions for nonresident aliens and concludes that responses to tax rate, politic of government revenue, and treaty for different countries changes are far from fully understood and that there is much to be gained from continued research on this topic.

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2. Zotov A. P. Vzaimodeistvie gosudarstva i biznes- soobshchestva v estestvenno-monopol’nykh otrasliakh
[Interaction of the state and the business community in the natural monopoly industries]. Vestnik Tambovskogo universiteta [Vestnik Tambov University. Ser. Humanita- rian science], 2007, no. 2 (46), pp. 229–233.
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Introduction. There is an exacerbation of the struggle between the countries for the implementation of their economic interests in the global market in the context of a multipolar world formation. The de-globalization trends increase and emerging local and global economic crises form the series of new requirements to ensure the efficiency of the public sector housekeeper. The article analyzes the measures to optimize the public sector costs during the crisis. Theoretical analysis. State in the modern economy is intended to create optimal conditions for the optimization of transaction costs. In economic theory calls for limiting the activity of the state in the economic system replaced the ideas of greater state intervention and increased costs of the public sector with a parallel increase their effectiveness. State failures occur in the event that the public sector does not function efficiently. In today’s economy there is a system of mutual neutralization of failures, when the state and the market, in some cases neutralize each other’s failures. Results. A set of recommendations aimed at optimizing and reducing inef- ficient spending of the public sector of the economy. The author comes to the conclusion that the formation of public and institutional mechanisms allowing to monitor the cost effectiveness of the public sector of the economy.

Introduction.Improvement of competitive positions of Russian economy is impossible without an increase in labour productivity. A productivity development at the level of country, region, cluster, enterprise, manufacture or section is meant to be an increase in efficiency of production factors utilisation, or resources being used. Theoretical analysis. The article is devoted to analysis of public labour efficiency specifics in Russia. The essence and forming factors of labour efficiency were demonstrated at macrolevel. Research approach. In the research, economics and statistics approaches, in particular methods of time-series data research, factor, correlation and regression analysis, were utilised. Empirical results. Labour productivity dynamics in regions of Privolzhsky Federal District between 2005 and 2012 was studied. As exemplified in Privolzhsky Federal District, particular factors impact on formation and dynamics of labour efficiency was found. Conclusions. The calculations showed that the increase in average labour efficiency between 2005 and 2012 was caused by improvement of labour efficiency in each particular region. The essential regional differentiation in terms of labour productivity between 2005 and 2012 was shown. An attenuation of correlation between labour efficiency in regions of Privolzhsky Federal District and public salary was found. Necessity of correlation enhancement between these factors as a matter of changing over to an innovative way of regional and country development was proved.