English
РусскийMironova Olga Alekseevna,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: Kbua@inbox.ru
Strelnikova Natalia Mikhailovna,
Candidate of Economic Sciences, Associate Professor,
Dean of the Faculty of Economics
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: StrelnikovaNM@volgatech.net
PROSPECTS FOR THE DEVELOPMENT OF THEORY, METHODOLOGY AND PRACTICES OF ECONOMIC SECURITY
The article is devoted to the discussion of the results of the Second International Scientific and Practical Conference "Economic Security: The Development of Theory, Methodology and Practice", held in Yoshkar-Ola on the basis of the Volga State University of Technology. Disclosed the names and key ideas of the reports, the composition of the events held within the framework of the conference, the content of the resolution adopted by the participants.
Keywords: economic security, conference participants, theory development, operational monitoring, sustainable development, risks.
Ajupov Aidar Airatovich,
Doctor of Economic Sciences, Professor
University of Management "TISBI".
Kasan Federal University
Russia, Kazan
E-mail: Ajdar.Ajupov@kpfu.ru
Badykova Alfiia Rustamovna,
Postgraduate
University of Management "TISBI".
Russia, Kazan
E-mail: b_alf91@mail.ru
ECONOMIC ESSENCE OF ESCROW SERVICES IN THE ICO
The ICO is growing rapidly, competition among projects is increasing, and it is becoming increasingly difficult for investors to find promising startups that have achieved the goals of the project. The article considers the essence of escrow concepts in the ICOt, the main elements and analysis of escrow services and the prospects for the development of such platforms.
Keywords: cryptocurrency, escrow, escrow agents, digital economy, white paper, roadmap, smart contract, scam projects.
Blanutsa Viktor Ivanovich,
Doctor of Geographical Sciences,
RAS Expert,
Leading Researcher of Geo-Resources Sciences and Political Geography Laboratory,
Sochava Institute of Geography, Siberian Branch of the Russian Academy of Sciences
Russia, Irkutsk
E-mail: blanutsa@list.ru
Cherepanov Konstantin Andreevich,
Post-Graduate Student,
Sochava Institute of Geography, Siberian Branch of the Russian Academy of Sciences/
Russia, Irkutsk
E-mail: redmedia38@mail.ru
DIGITAL ECONOMY OF IRKUTSK REGION: GRAVITY MODEL OF GROWTH POLES
To eliminate the shortcomings of growth poles concept, it is proposed to use the gravity model to highlight the growth poles and their impact zones on the settlements of the region. Regional digital economy’s development potential is proposed to be assessed by the number of access points to telecommunication networks. The number of access points in all settlements of the Irkutsk region was calculated. Based on data of the telecommunication line length between all the settlements in the region and the number of access points, a gravitational model of growth poles is constructed. In the Irkutsk region, two growth poles are distinguished. By the strength of the interaction between them, all settlements of the region are distributed between growth poles, near and far periphery, and territory outside the significant influence of growth poles. The list of settlements of the Irkutsk region that are under the significant influence of each pole is given.
Keywords:
digital economy, growth pole, telecommunication network, network access point, gravity model, center, periphery, Irkutsk region.
Koroleva Galina Alexandrovna,
Candidate of Economic Sciences, Associate Professor
Department of Finance and Credit
Yaroslavl State University P.G. Demidov.
Russia, Yaroslavl
E-mail: gotik@inbox.ru
Titov Alexey Vladimirovich,
Master’s degree student of the Department of Finance and Credit
Yaroslavl State University P.G. Demidov.
Russia, Yaroslavl
E-mail: liris005@mail.ru
Tikhomirova Elizaveta Aleksandrovna,
Student
Financial University under the Government of the Russian Federation.
Russia Moscow
E-mail: gotik@inbox.ru
PUBLIC-PRIVATE PARTNERSHIP AS AN INSTRUMENT OF INNOVATIVE DEVELOPMENT OF REGIONS
The development of Russian regions should be based on the introduction of innovations in the industry, which determine the growth rate of the economy. The sources of investment can be both funds of budgets of different levels and private capital. Public-private partnership is a mechanism that can increase the investment attractiveness of regions for both domestic and foreign capital.
Keywords: innovation; Regional development; Public-private partnerships; Territories of advanced development.
Kurmanova Liliya Rashidovna,
Doctor of Economic Sciences
,
Professor of Finance and taxation Department
Bashkir state University.
Russia, Ufa
E-mail: kurmanova_ugaes@mail.ru
Kurbanaeva Liliya Hammatovna,
Candidate of Economic Sciences
,
Associate Professor of Finance and taxation Department
Bashkir state University.
Russia, Ufa
E-mail:
hammatovna@mail.ru
Khadyev Timur Ildarovich,
Postgraduate
Department of Finance and
Bashkir state University.
Russia, Ufa
E-mail: khadyevtimur@rambler.ru
THE USE OF ARTIFICIAL INTELLIGENCE IN SCORING SYSTEMS OF RUSSIAN BANKS
The article presents the main results of a study devoted to the analysis of the application of artificial intelligence methods and tools in the activities of commercial banks for the analytical processing of big data, their comparison and the construction of various models in solving managerial problems related to lending based on bank scoring. The expansion of data protection tools, a qualitatively new way of processing and analyzing data and the quick search for relevant information using artificial intelligence systems seems relevant for the financial sector. Particular attention is paid to such methods of evaluating a potential borrower as classification, construction of a direct distribution neural network and a probabilistic neural network in the Mathlab system, as well as in the HUGIN system, a Bayesian trust network has been built. The directions of the application of artificial intelligence technologies in the automation of business processes in the field of financial services are determined.
Keywords: artificial intelligence, automation, Bank, credit, scoring, machine learning, computer systems.
Palkina Marina Viktorovna,
Doctor of Economic
Sciences
, Professor
Department of Management and Marketing
Vyatka State University.
Russia, Kirov
E-mail: palmavik@yandex.ru
Palkin Andrey Yuryevich,
Candidate of Economic Science,
Deputy Director of ITEK LLC.
E-mail: palmavik@yandex.ru
SCIENTIFIC POTENTIAL OF INNOVATIVE DEVELOPMENT OF
DEPRESSIVE REGIONS
The article provides an overview of existing approaches to the definition of the concept of scientific potential, clarifies the interpretation and essence of the scientific potential, reveals the dynamics of indicators of the scientific sphere and the scientific potential of depressed regions for 2013-2017.
Keywords: innovation, innovative development, scientific potential, scientific potential index, depressed regions.
Sinenko Olga Andreevna
Candidate of Economic Sciences
,
Associate professor, Department of «Finance and credit»,
Far Eastern Federal University,
Russia, Vladivostok,
E-mail: sinenko.oa@dvfu.ru
EVALUATION OF INVESTMENT ATTRACTIVENESS OF TERRITORIES OF ADVANCED DEVELOPMENT FOR RUSSIAN AND CHINESE INVESTORS
The article studies the investment attractiveness of priority development areas for Russian and Chinese investors. The purpose of this study is to assess the functioning of the territories of the priority development of the Far East in terms of attractiveness for investors. The object of research is the territory of the advanced development of the Russian Far East. The article analyzes the effectiveness of the functioning of territories of priority social and economic development in the Far East for 2015-2018. The results of investment activities of Russian and foreign investors in the framework of the priority development areas of the Russian Far East are analyzed. The results of a qualitative study of the attitude of residents to the provided preferences are presented. An econometric analysis of the impact of the tax benefits granted to residents of territories with special economic status on the dynamics of investments in fixed assets of business entities is carried out.
Keywords: Advanced development areas, the Far East, investment attractiveness, tax preferences.
Teterin Yuriy Aleksandrovich
Assistant, Department of Economics and Management of Business Processes,
Siberian Federal University
Russia, Krasnoyarsk
E-mail: teterin.yuri@mail.ru
Chaika Aleksey Andreevich
Senior lecturer, Department of Economics and Management of Business Processes,
Siberian Federal University
Russia, Krasnoyarsk
E-mail:
chaika-al@list.ru
Shkradyuk Igor Alekseevich
Student, Specialty of Economic Security
Siberian Federal University
Russia, Krasnoyarsk
E-mail: ishkradyuk@inbox.ru
EMPIRICAL ASSESSMENT AND DIRECTIONS OF INNOVATION AND INVESTMENT POTENTIAL REALIZATION AS A CONDITION OF ECONOMIES SUSTAINABILITY OF TYPE-RESOURCE REGIONS
The article is devoted to the empirical assessment of innovation and investment potential oftype-resourceregions.
The results of the analysis of the accumulated foreign experience and the current Russian experience on the assessment of innovation and investment development at federal and regional levels serve as a theoretical basis of this article. Focusing on the studied approaches, taking into account the identified advantages and disadvantages, authors propose integrated system of indicators to assessof innovationand investment potential; the estimationmethodologyis developed. Approbation of the proposed methodology was carried out on the example oftype-resource regions (a sample of 18 subjects of the Russian Federation according to a certain set of criteria) for the period 2014-2016.
On the basis of the calculated values, the risks and threats of innovation and investment development of the regions are identified. Recommendations in terms of practical implementation of innovation and investment potential from the perspective of sustainable economic development are proposed. The results of the study can be used by regional government authorities to monitor the state of regional innovation and investment sphere and also in order to adjust the existing regulatory and strategic documents and improve the tools of the implemented innovation and investment policy.
Keywords: innovation and investment potential; innovation and investment policy; innovation and investment sustainability; regional economy; type-resource region
Trifonov Ivan Vladimirovich,
Doctor of Technical Sciences,
Professor of “Management” Department,
Finance University under the Government of the Russian Federation,
Russia, Moscow,
E-mail:
asd91169@mail.ru
Kolmogorov Alexander Andreevich
Student,
Finance University under the Government of the Russian Federation,
Russia, Moscow,
E-mail:
kolmogorovalexander@gmail.com
Troshko Ivan Igorevich
Student,
Finance University under the Government of the Russian Federation,
Russia, Moscow,
E-mail:
troshko.ivan@yandex.ru
INNOVATIVE APPROACHES TO THE DEVELOPMENT OF TRANSPORT INFRASTRUCTURE OF RUSSIA (ON THE EXAMPLE OF ELECTRIC TRANSPORT)
The article considers an important direction of innovative development of the transport infrastructure of Russia using Russian and foreign experience. It was revealed that the Russian infrastructure for electric vehicles is extremely weak and its impact on the urban environment is not so great. Existing and future infrastructure projects for the introduction of an environmentally friendly mode of transport in Russian cities can have a high effect on changing the appearance of the country's transport system.
Keywords: innovations, transport infrastructure, electric car market.
Ushanov Alexander Evgenievich
Candidate of Economic Sciences, Associate Professor,
Department of financial markets and banks,
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: Ushanov_0656@mail.ru
ASPECTS OF THE APPLICATION OF DIGITAL TECHNOLOGIES IN THE IMPLEMENTATION OF THE PRINCIPLE OF CUSTOMER-ORIENTED
BANKING
The program "Digital economy of the Russian Federation", adopted by the Government in 2017, provides, in particular, the introduction and use of innovative technologies in the financial market. Digitalization poses serious challenges to the traditional business models of commercial banks, which must give way to modern innovative technologies. However, this process includes not only the installation of modern equipment or software, but also fundamental changes in approaches to management, interaction, corporate culture. The article reveals the basic principles of the concept of client-centricity of a modern Bank and the model of client-orientation towards corporate clients, which is proposed to be implemented on the basis of CRM technology – an integral element of the digital transformation of a commercial Bank. CRM allows you to segment the customer base, develop and implement an individual strategy of interaction with each category of customers. The customer orientation model implemented on the basis of CRM includes such elements as the customer base prioritization system (ABCD), work with the client's business development plan (PRBC) and the action plan of client units for its implementation (Account Plan).
Keywords: digitalization of business processes, customer centricity, customer focus, customer managers, prioritization of the customer base, customer business development plan, Account Plan, CRM.
Khasanshin Ilmir Ilgizovich
Postgraduate,
TISBI University of Management»
Russia, Kazan
E-mail: ilmir.khasanshin@yandex.ru
THE ROLE OF THE DIGITAL ECONOMY IN THE DEVELOPMENT OF
SMALL AND MEDIUM-SIZED INNOVATIVE ENTREPRENEURSHIP IN RUSSIA.
The digital economy is determined by the transformational effects of new General-purpose technologies in the field of information and communication, which affect many existing sectors of the economy, social activities and the sector of small and medium innovative entrepreneurship of our country. The most important factor in the formation of the digital economy in various countries of the world is the global competitiveness Index (Global Competitiveness Index). The article discusses the results of the rating on indicators of economic competitiveness, which were selected for certain key indicators of the country's economic activity.
Keywords: digital economy, innovative entrepreneurship, information technologies, small and medium entrepreneurship.
Sharova Julia Valerievna,
Postgraduate,
TISBI University of Management»
Russia, Kazan
E-mail: julysharova@yandex.ru
INNOVATIVE BANKING PRODUCTS TO ATTRACT AND RETAIN CUSTOMERS
The article discusses the options for providing loyalty to the Bank's customers, in order to retain and increase the number of active customers due to the cobranding programs, the convenience of providing services and the opportunity to save money.
Keywords: customer retention, loyalty, cashback, mile program, gamification, cobrand, e-banking.
Getman Victor Grigorievich,
Doctor of Economic Sciences, Professor
Department of Accounting, Analysis and Audit
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: Getmanvg1941@fa.ru
IMPLEMENTATION OF NATIONAL PROJECTS: CHANGES TO ECONOMIC RELATIONS IN OUR SOCIETY
The article critically evaluates the current economic model, imposed on Russia by liberal leaders. It does not allow the country to develop successfully and gives rise to many socio-economic problems in our society. The economic inequality of citizens in the country has reached overwhelming proportions. Successful implementation of national projects is impossible without serious changes in economic relations in our society. The article substantiates a number of priority measures that need to be implemented in the near future. Among them: the introduction of a progressive personal income tax scale; revision of privatization results; streamlining the system of distribution and use of net profit by economic entities.
Keywords: economic relations in society; social justice; national projects and financial resources for their implementation
Gafarova Elena Arkadevna,
Candidate of Economic Sciences, Associate Professor,
Head of the Laboratory for Modeling Social and Economic Processes, Institute for Strategic Studies of the Republic of Bashkortostan
Russia, Ufa
E-mail: gafarovaea@mail.ru
Galieva Guzel Maratovna,
Candidate of Economic Sciences,
Senior Researcher, Institute for Strategic Studies of the Republic of Bashkortostan
Russia, Ufa
E-mail: galievagm@isi-rb.ru
Enikeeva Dinara Damirovna,
Scientific Researcher,
Institute for Strategic Studies of the Republic of Bashkortostan
Russia, Ufa
E-mail: enikeevadd@isi-rb.ru
ASSESSMENT OF EFFICIENCY OF ECONOMIC DEVELOPMENT AND PRODUCTION POTENTIAL IN THE REGIONS OF THE RUSSIAN FEDERATION
In order to increase the effectiveness of managing regional development, the task of assessing the effectiveness of economic development is of scientific and practical importance. The article describes the developed methodology for assessing the effectiveness of regional development, based on a resource approach and involving the use of multidimensional clustering methods. The results of testing the methodology on the example of production potential for the subjects of the Volga Federal District are presented.
Keywords: effectiveness of regional development, production potential of the region, agricultural potential of region, industrial potential of region
Kreneva Svetlana Gennadevna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Small and Medium Business Management
Mari State University.
Russia, Yoshkar-Ola
E-mail: kreneva.sv@yandex.ru
Lezhnina Tatyana Alekseevna,
Student
Institute of Economics, Management and Finance
Mari State University.
Russia, Yoshkar-Ola
E-mail:
tatyanalezhnina97@gmail.com
UNIT-ECONOMICS AS A DECISION-MAKING INSTRUMENT
This article is devoted to issues of Unit-Economics and its role in the activities of the enterprise. Particular attention is paid to its functions in marketing activities from the point of construction of business processes of the enterprise as a whole. Using the example of CJSC “Sernursky cheese factory”, the key business indicators of Unit-Economics, their properties and the impact on the profit of the organization are considered.
Keywords: Unit-economy, profit formula, margin, sales funnel, CRM system, customer path, key business indicators.
Krylova Lyudmila Vyacheslavovna,
Candidate of Technical Sciences, Associate Professor,
Head of the Department of Service and Hospitality,
Dean of the Department of Restaurant and Hotel Business
Donetsk National University
Economics and Trade named after Mikhail Tugan-Baranovsky.
DNR, Donetsk
E-mail: marketinginnovation@mail.ua
CONCEPTUAL BASES OF AGROMARKETING DEVELOPMENT
The article deals with the formation and improvement of the agro-marketing system in modern conditions and its reform; studied the theoretical and methodological foundations of the development of agro-marketing in the system of modern agro-industrial complex; scientific approaches to the interpretation of the definition of “agromarketing” are presented; developed the conceptual framework for the formation of an agro-marketing system; the characteristics of the state of demand and the corresponding types of agromarketing are determined; important marketing problems in the agro-industrial complex were identified, requiring priority solutions from government bodies, ministries and management.
Keywords: agromarketing, agroindustrial complex, concept, agromarketing systems, program-target method, innovation in agriculture, innovation.
Pogodina Tatiana Vitalievna
Doctor of Economic Sciences, Professor
Management Department
Financial University under the Government of the Russian Federation
Russia, Moscow
Udaltsova Natalya Leonidovna
Candidate of Economic Sciences
Associate Professor, Management Department
Financial University under the Government of the Russian Federation
Russia, Moscow
INTELLECTUAL AND TECHNOLOGICAL LEADERSHIP AS KEY FACTORS OF COMPANIES ' COMPETITIVENESS
The article discusses the need to implement social functions by business, including the production and distribution of digital goods. It is noted that the production and sale of digital goods provides the formation of moral foundations of social and economic activity. The priorities of venture investment in Russia, which include cloud technologies, software, cybersecurity, ensuring the implementation of innovations with a relatively low cost, are highlighted. A proposal on the need to form a strategy for digitalization of production activities on the basis of technological platforms in cooperation with industrial clusters in the field of information technology was formed.
Keywords: "new" economy, intellectual leadership, technological leadership
Tyutyukina Elena Borisovna
,
Doctor of Economic
Sciences , Professor
Department of corporate finance and corporate governance
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: ebtyutyukina@fa.ru
Gisin Vladimir Borisovich,
Candidate of physical and mathematical sciences,
Head of the Department of Information Security
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: vgisin@fa.ru
EVALUATION OF ECONOMIC EXPEDIENCY OF INVESTMENT PROJECTS: METHODOLOGICAL APPROACH
At present participation in the investment projects implementation should be determined by the availability of economic expediency for each of the participants, and it is necessary to use a combination of various criteria and indicators. The article presents the essential features, criteria and indicators of economic expediency of participation in an investment project. Two approaches of assessing the economic expediency of projects according to several criteria and indicators are presented, including the Saati hierarchy analysis method (calculation of an integrated indicator) and Mamdani's fuzzy inference model (conducting an integral assessment). The proposed models are considered by examples.
Keywords: criteria, indicators and models for assessing the economic expediency of participation in an investment project.
Goncharenko Lyubov Ivanovna,
Doctor of Economic Sciences, Professor,
Head of the Department of Tax Policy and Customs Tariff Regulation
Financial University under the Government of the Russian Federation.
Russia Moscow
E-mail: lgoncharenko@fa.ru
Vishnevskaya Nadezhda Gennadievna,
Candidate of Economic Sciences, Associate Professor,
Associate Professor, Department of Tax Policy and Customs Tariff Regulation
Financial University under the Government of the Russian Federation.
Russia Moscow
E-mail: ngvishnevskaya@fa.ru
Advokatova Alena Stanislavovna,
Master of Law, Senior Lecturer
Department of Tax Policy and Customs Tariff Regulation
Financial University under the Government of the Russian Federation.
Russia Moscow
E-mail: asadvokatova@fa.ru
Goncharenko Mikhail Anatolyevich,
Candidate of Economic Sciences, Associate Professor
Department of financial markets and banks
Financial University under the Government of the Russian Federation.
Russia Moscow
E-mail: magoncharenko@fa.ru
OPERATIVE TAX CONTROL AS AN ELEMENT OF VAT ADMINISTRATION
The subject of the study is the individual interim measures of tax control as an element of the VAT tax administration system, which have an effect on reducing the administrative burden on business entities and contributing to increasing the effectiveness of state control and supervision activities. The purpose of the article is a systematic analysis of new security tools for VAT control that are especially relevant in the context of digitalization and an unprecedented amount of information that determine fundamental and rapid changes in the economy and in the behavior of business entities in monitoring the correctness of the calculation, the completeness and timeliness of VAT payment. It is concluded that it is necessary to implement security risk monitoring tools that contribute to leveling the risk of uncertainty in the process of forming risk-map indicators, and measures are proposed to improve the traceability system.
Keywords: interim measures; registration of taxpayers; risk-oriented tax control; digital tax control technologies; cash registers; pre-trial settlement; documentary traceability of the movement of goods; product code.
Zakirova Olga Vladimirovna,
Candidate of Economic Sciences, Associate Professor
Volga State Technological University.
Russia, Yoshkar-Ola
E-mail: myholding@mail.ru
Shuvalova Julia Ananyevna,
Candidate of Economic Sciences, Associate Professor
Mari State University.
Russia, Yoshkar-Ola
E-mail: y.a.shuvalova@mail.ru
APPROACHES TO THE ASSESSMENT OF INVESTMENT ACTIVITY OF A COMMERCIAL BANK AT A REGIONAL LEVEL
One of the main subjects of investment activity in the region is a commercial bank, therefore, the growth rate of the regional economy is largely related to the efficient functioning of the banking sector and its investment activity in the region. The paper presents a study of theoretical approaches to determining the investment activity of a commercial bank, its impact on the regional economy and approaches to assessing its effectiveness.
Keywords: bank investments, commercial bank, investment activity of a commercial bank, investment activity of a commercial bank, regional banks, regional economy.
Kutdyusova Guzel Vinеrovna
Мaster's student
Financial University under the Government of the Russian Federation»
Russia, Ufa
E-mail: guzel_iks@mail.ru
Shein а Anastasia Yuryevna
Candidate of Economic Sciences
,
Associate Professor of " Economics, management and marketing»
Financial University under the Government of the Russian Federation»
Russia, Ufa
E-mail: ms.sheina90@mail.ru
IMPROVING VAT ADMINISTRATION IN THE CONTEXT OF DIGITALIZATION
The article describes the stages of implementation of the VAT system, a comparative analysis of VAT taxation in the Russian Federation and the People's Republic of China, considers the possibility of applying the experience of China for further reform and development of VAT administration by introducing positive aspects of the social rating System.
Keywords: VAT, А utomated control system – «VAT », Social Credit System.
Melnikova Nadezhda Petrovna,
Candidate of Economic Sciences, Professor
Department of Tax Policy and Customs Tariff Regulation
Financial University under the Government of the Russian Federation.
Russia Moscow
Email: nadejdamelnickowa@yandex.ru
Tikhonova Anna Vitalievna,
Candidate of Economic Sciences, Associate Professor
Department of Tax Policy and Customs Tariff Regulation
Financial University under the Government of the Russian Federation.
Russia Moscow
E-mail: AVTihonova@fa.ru
ON THE ISSUE OF INCREASING THE FISCAL ROLE OF EXCISES IN THE RUSSIAN TAX SYSTEM
The subject of this study is an analysis of the trends in the implementation of excise taxes on fiscal functions. The historical reasons for the deformation of the role of excise taxes are considered in the article. Special attention in the article is paid to such elements of excise taxes as the list of excisable goods and the tax rate, in the change of which lies the fiscal potential of excise taxes. Noted that the use of excise taxes as elements of luxury taxation is a priority in the development of this tax. The mechanism is designed and aimed at strengthening the fiscal nature of excise taxes levied on the sale of cars and motorcycles. It is justified the need to revise the ratio of excise taxes paid to the federal budget and the consolidated budget of the constituent entities of the Russian Federation. In the process of research, we used general methods of cognition (deduction and induction, analysis and synthesis, description and generalization) and private-scientific methods of cognition (comparison method, graphical method of data presentation).
Keywords: excise tax, indirect taxes, luxury, excisable goods, consumption, fiscal function
Smirnova Irina Viktorovna,
Candidate of Economic Sciences
Mari State University.
Russia, Yoshkar-Ola
E-mail: smirnosic_ira@bk.ru
SELF-EMPLOYMENT IN THE VILLAGE: ORGANIZATION AND TAXATION
Almost a quarter of the country's working population is employed in the informal sector of the economy, according to the Federal Statistics Service. This is especially pronounced in rural areas, where the population is traditionally, in view of the bright seasonality of agriculture and low wages, looking for additional sources of income. Statistics show that the largest share of officially unemployed people is in rural areas.
Key words: self-employed, rural territories, agriculture, taxation, professional income tax.
Smirnova Irina Viktorovna,
Candidate of Economic Sciences
Mari State University.
Russia, Yoshkar-Ola
E-mail: smirnosic_ira@bk.ru
SPECIAL TAX REGIMES FOR RURAL AREAS: PROBLEMS AND PROSPECTS
The 2016 agricultural census showed that the development of agricultural enterprises in the Mari El Republic has a negative trend. The negative dynamics is associated not so much with the reluctance to develop their business and the lack of state support, but with the fact that many young rural entrepreneurs, as a rule, do not have an economic or agricultural education, therefore improving tax legislation can have a beneficial effect on agricultural development.
Keywords: self-employed, rural territories, agriculture, taxation, professional income tax, single agricultural tax, simplified taxation system.
Vetrova Irina Fedorovna
Doctor of Economic Sciences, Professor,
Professor of Accounting, Analysis and Audit Department
Financial University under the Government of the Russian Federation»,
Russia, Moscow
E-mail:IFVetrova@fa.ru
Krivosheeva Alena Olegovna
student
International Finance faculty
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail:
alena.krivosheeva.99@mail.ru
IMPROVING THE QUALITY OF FINANCIAL REPORTING:
ANALYSIS OF WORLD TRENDS, THE ROLE OF THE IFRS FUND
The article discusses the world experience in the application of international financial reporting standards, the work of the IFRS Foundation to disseminate the philosophy of improving the quality of reporting of economic entities for external and internal users through the application of IFRS standards. Analyses of efficiency of use of IFRS by public companies in international jurisdictions indicate that IFRS provides transparency, increased comparability and quality of financial information at the international level, which is an incentive for investors and other market participants to make informed economic decisions. On the basis of the analysis, proposals for improving the quality of reporting of Russian organizations are formulated.
Keywords: international financial reporting standards, global jurisdictions, IFRS Foundation, quality of financial information, economic efficiency.
Dyagel Oksana Jurevna
Candidate of Economic Sciences, Associate Professor
Department of Accounting, Analysis and Audit,
the Commerce and Economic Institute of the Siberian Federal University
Russia, Krasnoyarsk
Associate Professor
Krasnoyarsk Railway Transport Institute,
Krasnoyarsk, Russia
E-mail: dygel06@mail.ru
CONCEPT OF ANALYTICAL PROCEDURES IN MANAGEMENT OF DYNAMIC ENTERPRISE DEVELOPMENT
The necessity of understanding crisis management in the vector of managing the dynamic development of an enterprise is substantiated. The essential characteristics of analytical procedures are revealed, their classification is given. A terminological review and differentiation of the definitions of “insolvency”, “financial insolvency”, “bankruptcy” is carried out.
Keywords:
dynamic development, analytical procedures, insolvency, financial insolvency, bankruptcy.
Dyagel Oksana Jurevna
Candidate of Economic Sciences, Associate Professor
Department of Accounting, Analysis and Audit
the Commerce and Economic Institute of the Siberian Federal University
Russia, Krasnoyarsk
E-mail: dygel06@mail.ru
Koneva Olga Vasilyevna
Candidate of Economic Sciences, Associate Professor
Department of Accounting, Analysis and Audit,
the Commerce and Economic Institute of the Siberian Federal University
Russia, Krasnoyarsk
E-mail: smorodina77@list.ru
ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT OF THE COMMODITY PORTFOLIO OF WHOLESALE TRADE ENTERPRISES
The article reveals the definition of the quality of the product portfolio, reveals the content and analytical value of the indicator "contribution profit". Based on the introduced concepts, a methodology for the contributory analysis of a product portfolio is formed. Analytical and management accounting is developed to form the necessary information field.
Keywords: product portfolio, quality of product portfolio, contribution margin profit, contribution commodity expenses on sale, expenses on sale, analytical accounting, management accounting, analysis of the product portfolio.
Sarycheva Tatyana Vladimirovna,
Doctor of Economics, Associate Professor
Director of the Institute of Economics, Management and Finance
Mari State University
Russia, Yoshkar-Ola
e-mail: tvdolmatova@bk.ru
STATISTICAL ANALYSIS OF THE LEVEL AND DYNAMICS OF WAGES
IN THE MARI EL REPUBLIC
The article is devoted to the study of the level, structure and dynamics of wages in the Republic of Mari El. A statistical analysis of wage indicators was carried out, forecast models of the dynamics of the average monthly accrued nominal wages of workers for a full range of organizations were built using models of exponential smoothing and ARIMA. The high accuracy of the models is proved, which makes it possible to use them to predict medium-term prospects.
Keywords: salary level, average monthly accrued salary of employees of organizations, real salary
Skosyrskikh Inna Nikolaevna
Postgraduate of the Accounting, analysis and audit Department;
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: inna.skosyrskikh@mail.ru
INTEGRATED REPORTING OF STATE-FINANCED ENTITIES AS A PROSPECT OF IMPROVING THE INFORMATION TRANSPARENCY OF THE RESULTS OF THEIR ACTIVITY
The article analyzes the need for the transition of Russian state-financed entities to the integrated reporting format, considers approaches of the definition of integrated reporting, considers the types of capital, information about which is subject to disclosure in the integrated report, in relation to state-financed entities. On the basis of comparison of the format of financial statements of budgetary institutions, integrated reports of foreign subjects of the public sector and the Russian state corporation, conclusions are drawn on the possibility of reforming the reporting of budgetary institutions in order to bring it closer to the format of the integrated report.
Keywords: state-financed entities, integrated reporting, budget accounting, the International Integrated Reporting Framework, public sector, state sector, sustainable development, types of capital, competitiveness, public institutions reporting.
Smirnova Irina Viktorovna,
Candidate of Economic Sciences
Mari State University.
Russia, Yoshkar-Ola
E-mail: smirnosic_ira@bk.ru
PECULIARITIES OF DOING BUSINESS AND ORGANIZING ACCOUNTING IN GUEST HOUSES
Agricultural labor has a bright seasonality and makes it possible to ensure intensive year-round employment of the rural population in many regions of Russia, including the Republic of Mari El. Therefore, the relevance of the development of alternative employment of the rural population is growing. One of these types of employment is agrarian or rural tourism.
Keywords: guest houses, self-employed, professional income tax, rural areas.
Chebyshev Ilya Ilgizovich
Postgraduate of the Accounting, analysis and audit Department;
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: il.chebyshev@gmail.com
THE CHOICE OF KEY INTERNAL CONTROL EFFECTIVENESS INDICATORS OVER THE IMPLEMENTATION OF STATE PROGRAMS
The article discusses approaches to the assessment of the main activities of state programs, the results of achieving the goals of state programs to provide the most complete report on the work done.
Keywords: State program, effectiveness assessment system, macroeconomic assessment, multiplicator.
Gurdzhiyan Vladimir Lvovich
Candidate of Economic Sciences,
Associate Professor, Management and Marketing Department,
Chuvash State University,
Russia, Cheboksary.
e-mail: vladim_leo@mail.ru
Zhamkova Tatyana Gennadievna
Senior Lecturer, Management and Marketing Department
Chuvash State University,
Russia, Cheboksary.
E-mail: krysa941@mail.ru
Babeshkova Ekaterina Vladimirovna
Senior Lecturer, Management and Marketing Department
Chuvash State University,
Russia, Cheboksary.
E-mail: krysa941@mail.ru
THE ROLE OF MANAGEMENT IN ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE
The article attempts to consider the possibility of ensuring the economic security of the enterprise due to the optimal management of its three components: Finance, personnel and innovation. The necessity of application of management in ensuring economic security of the enterprise is proved. The distribution of management efforts to ensure the financial security of the organization is investigated. The analysis of the factors influencing personnel safety of the enterprise in a crisis situation from the personnel is carried out.
Keywords: economic security, crisis, crisis management, innovation activity, financial security, personnel security
Karanina Elena Valerievna,
Doctor of Economic Sciences, Professor,
Head of the Department of Finance and Economic Security
Vyatka State University.
Russia, Kirov
E-mail: karanina@vyatsu.ru
Kartavykh Ksenia Evgenievna,
Senior Lecturer, Department of Finance and Economic Security
Vyatka State University.
Russia, Kirov
E-mail: Kartavyh12@mail.ru
RISK-ORIENTED APPROACH AS AN ELEMENT OF ECONOMIC SECURITY IN THE SYSTEM OF PUBLIC PURCHASES
Achieving the effectiveness of government contracts is one of the main and “eternal” problems of managing public resources. In order to carry out a qualitative forecast of the results of public procurement, the development and implementation of measures aimed at improving the public procurement system, it is necessary to assess the current situation of risks arising from the procurement for public use. To this end, a risk-based model for assessing the system of state and municipal procurement has been developed, which allows you to fully reveal the nature of the risks of the procurement cycle and determine options for the development of events to choose a method of minimizing losses.
Keywords: contract system; public procurement; risk-based approach; purchase cycle risk; risk indicator; economic security.
Matvienko Karina Vyacheslavovna,
Candidate of Economic Sciences,
doctoral student
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
INSTITUTIONAL PROVISION OF ECONOMIC SECURITY OF THE PUBLIC DEBT MANAGEMENT SYSTEM
The article discusses the development of debt policy, starting from the post-crisis period of 1998, changes in the composition and structure of state external and internal debt, its relationship with the parameters of the federal budget for 2018-2021. It is concluded that it is necessary to organize and develop monitoring of economic security in the implementation of foreign and domestic debt policy.
Keywords: debt policy, debt market infrastructure, external and internal factors, federal budget parameters, budget surplus, debt structural components.
Mironova Irina Borisovna,
Candidate of Economic Sciences, Professor
Department of Finance and Credit
Khabarovsk State University of Economics and Law.
Russia, Khabarovsk,
Doctoral student of the Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: mironova@ael.ru
CONCEPT OF BUDGET AND TAX SECURITY IN THE CONDITIONS OF A SPATIAL DEVELOPMENT STRATEGY
The article discusses the issues of sustainable territorial development of the state, its budget system, fiscal security. The characteristic of the historical development of international initiatives providing transparency in the fiscal sphere is given. The definition of fiscal security is given and the main directions of its support in regions with separately allocated territories of priority development are disclosed.
Keywords: sustainable development, budget system, transparency, fiscal relations, IMF code, spatial development, priority development areas, fiscal security, monitoring.
Noskov Vladimir Anatolievich
Doctor of Economic Sciences, Professor,
Samara State University of Economics
Russia, Samara
E-mail: noskov1962@inbox.ru
Nesterov Oleg Vladimirovich,
Candidate of Economic Sciences, Associate Professor
Samara State University of Economics
Russia, Samara
E-mail: nesterovoleg1980@yandex.ru
Chekmarev Vladimir Vasilievich,
Candidate of Economic Sciences,
Administration of Kostroma region
Russia, Kostroma
E-mail: Tcheckmar@ksu.edu.ru
CONTRADICTIONS OF THE RUSSIAN ECONOMY AND THE PROBLEM OF ECONOMIC SECURITY OF THE COUNTRY
The article uses the information posted on the websites of a number of Federal agencies, Central and foreign publications to try to identify the factors of instability of the modern Russian economy. The possible ways of resolving the contradictions of the Russian economy in the context of the theory of economic security are considered, the use of the methods of new political economy is proposed as a methodological basis.
Keywords: economic security, socio-political factors of economic instability, theory of economic security, methodology of economic science.
Popova Alfiya Rafailovna,
Candidate of Economic Sciences
Senior Lecturer, Department of Management
Volgograd State University.
Russia, Volgograd
E-mail: popova_alfia@volsu.ru
Kulachenko Ekaterina Vladimirovna,
Candidate of Economic Science
Associate Professor of Management
Volgograd State University.
Russia, Volgograd
E-mail: e_kulachenko71@volsu.ru
Epinina Veronika Sergeevna,
Candidate of Economic Science
Associate Professor of Management
Volgograd State University.
Russia, Volgograd
E-mail: v.epinina@rambler.ru
DIVERSIFICATION AS A PROMISING AREA FOR THE USE OF MILITARY PRODUCTION CAPACITIES
The article clarifies the main characteristics of diversification of production, considers four major conversions of the military-industrial complex. The authors highlighted the main goals of diversification of military production, relevant at the present stage of reforming the military sphere. When considering the diversification of the military-industrial complex, key features are identified that determine economic relations in the process of using the capacities of military production. Key factors are determined that prove the need for diversification of military industrial production at the present stage of development of socio-economic and political relations in the Russian Federation in order to preserve the labor and industrial potential of the military-industrial sphere.
Keywords: diversification, military-industrial complex, conversion, power, military production, state order.
Rogova Tatyana Nikolaevna
Candidate of Economic Science, Associate Professor,
Head of the Department of Economics and Organization of Production
Ulyanovsk State Technical University.
Russia, Ulyanovsk
E-mail: t.rogova@ulstu.ru
ECONOMIC SECURITY: EVOLUTION OF THEORETICAL APPROACHES TO DETERMINING THE PHENOMENON
Economic science currently considers the task of clarifying the conceptual apparatus of the category of economic security and establishing its main elements, functions, internal content from the point of view of the system approach to be extremely urgent. This paper attempts to identify the essence of the concept and the role in the economy of this phenomenon. The main approaches to the interpretation of the designated definition are reflected. The importance of economic security in modern conditions of transition to a new technological order is shown. In conclusion, conclusions about the need to create a workable system of economic security aimed at protecting the interests of the relevant economic entity are presented.
Keywords: economic security, phenomenon, system, region, state.
Tereshina Vlada Valerievna,
Candidate of Economic Science
, Associate Professor
Department of Accounting, Taxes and economic security
Volga State University of Technology.
Russia, Yoshkar-Ola
Email: kbua@volgatech.net
Kreneva Svetlana Gennadevna,
Candidate of Economic Science
, Associate Professor,
Head of the Department of Small and Medium Business Management
Mari State University.
Russia, Yoshkar-Ola
E-mail: kreneva.sv@yandex.ru
INSTITUTIONAL CONCEPT OF MANAGEMENT EFFICIENCY FOR ENSURING FINANCIAL SECURITY OF ECONOMIC SUBJECTS
The article considers approaches to managing an economic entity in terms of institutionalism and efficiency, including to ensure its financial security. The key elements of the institutional model are distinguished: the institutional environment for the analysis of management efficiency of an economic entity and the objects of analysis of management effectiveness of an economic entity in order to ensure its financial security. It is proposed to carry out modeling and formation of a system of key indicators for effective management decisions on the development of a management strategy for an economic entity based on an augmented classification analysis scheme.
Keywords: management, institutional approach, efficiency, financial security.
Shuvalova Julia Ananyevna,
Candidate of Economic Science
, Associate Professor
Mari State University.
Russia, Yoshkar-Ola
E-mail: y.a.shuvalova@mail.ru
Zakirova Olga Vladimirovna,
Candidate of Economic Science, Associate Professor
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: myholding@mail.ru
APPLICATION OF MARKETING TOOLS IN EVALUATING THE MARKET OF EDUCATIONAL SERVICES
This article presents the results of a study of the external environment of educational institutions of the Russian Federation using the PEST analysis method, analyzes the competitive forces in the industry according to M. Porter, on the basis of which the prospects for the development of educational organizations at the regional level in the direction of the development of additional educational services are determined; The inquiries of potential employers and consumers of educational services are analyzed.
Keywords: educational organization, factors of PEST analysis, the market of educational services, additional education, online learning.