Izvestiya of Saratov University.
ISSN 1817-7115 (Print)
ISSN 2541-898X (Online)


Lermontov

Development of Taxation of Income of Individuals in the Russian Federation Based on Foreign Experience

Introduction. The issue of reforming the taxation of personal income has not left the agenda in recent decades. The importance of solving this issue is determined by the high economic and social significance of personal income tax and its impact on the labor market and consumption. Theoretical analysis.

International legal problems of compensation for harm that does not have a specific injurer

Introduction. The article deals with the problem of compensation for damage in the absence of a specific injurer through investigating two problems of international law related to the formation of space debris and pollution of the World Ocean. Theoretical analysis. Acts of international law and the actual increase in the amount of space debris and the level of pollution of the World Ocean are studied, and proposals to reduce threats to space flights and marine bioresources are made.

Formation of the Innovative Business Environment in the Russian Federation

Article is devoted features of formation of an innovative business environment in the Russian conditions. The innovative business environment is, now, at a formation stage, therefore practically there is not is innovative-active population, stimulation of innovators to business, businessmen to active introduction of innovations in manufacture, the mechanism of a birth of innovations, their conclusion to the market and introductions in manufacture.