RU

Keyword: «wages»

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This article is a brief comparative analysis of tax systems in Russia (developing country) and Japan (developed country), there are data about the number of economically active population, average monthly wages in these countries, the dynamics of GDP and income tax, share of income tax in total tax revenue and so on. Revenues from the tax on incomes of natural persons is the main source of revenue base of territorial budgets, the share of this tax in the total tax payments increases. Thus, personal income tax is one of the most important taxes, which forms the basis of the revenue part of the budget.
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The author views the theoretical methods of wages co-ordination in machine-building complex, specifies the aims and circumstances of wages coordination.
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The aurthor discusses various approaches to the characterization of the category “distribution” as the set of factors of economic growth as a unified system that allows to structure the existing growth factors, determine their subordination and to identify the most significant causal phenomena and conditions of economic growth.
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The paper examines the system of motivation of employees of the company “VIP TRANS DV”, highlights problems that negatively affect employees’ motivation and develops new directions for effective system of motivation creation.
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The paper deals with the changes in procedure of forming pension as a result of pension reform (especially the formation of insurance of old-age pension in the present conditions). The authors highlight the factors that influence the formation of individual pension points; represent categories of citizens eligible for the old age pension insurance; indicate resources, where every citizen will be able to obtain information on the status of individual account in the Pension Fund of the Russian Federation.