Annotation 5-III (53) 2019

Guliyev Emin Anvar oglu,

Deputy Dean of the Faculty of «Tourism and hospitality»

Azerbaijan University of Tourism and Management

Azerbaijan Republic, Baku City

E-mail: eminquliyev.1977@mail.ru

REGULATION OF THE STATE IN CLUSTERIZATION AND ITS IMPORTANCE IN THE SOLUTION OF SOCIO-ECONOMIC PROBLEMS IN THE AZERBAIJAN REPUBLIC

The article reveals the features of the cluster mechanism and its application in the field of small and medium-sized businesses. The concept of clustering is aimed at creating favorable conditions for the functioning of entities, solving existing and future social problems in the fight against unemployment, increasing budget revenues and improving the welfare of the population.

Key words: clusters, small and medium business, economic development.

Ivanova Irina Leonidovna,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

THEORETICAL ASPECTS OF THE DEVELOPMENT OF EFFECTIVE LEASING IN THE CONDITIONS OF INNOVATIVE ECONOMY

The article discusses the issues of innovative development of leasing relations, their essence and historical transformation, discloses the content of factors determining the effectiveness of leasing activities of business entities and its development in an innovative economy.

Key words: innovative development, leasing relations, information support, legal regulation, innovative activity.

Melnik Margarita Viktorovna,

Doctor of Economic Sciences,

Professor of Accounting, analysis and audit Department

Financial university under the Government of the Russian Federation

Russia, Moscow,

E-mail: MMargarita@fa.ru

Levandovskaya Anastasiia Mikhailovna,

Master 2 years of Accounting, analysis and audit Department

Financial university under the Government of the Russian Federation

Russia, Moscow,

E-mail: 9003838@gmail.com

Compliance in the procurement for Customers of Federal

Law 223-FZ

Creating a compliance system in the procurement field for Customers of Federal Law 223-FZ will reduce the risk of violation of antitrust legislation and legislation in the procurement field, violation of local laws and regulations of the Customer, minimize the risk of disruption of the Customer’s business processes, will reduce the number of fines and unscheduled inspections, also will contribute to the formation of a positive image of the Customer.

Keywords: compliance, public procurement control, 223 federal law, anti-monopoly legislation.

Oborin Matvey Sergeevich,

Doctor of Economic Sciences

Professor of the Department of economic analysis and statistics

Plekhanov Russian University of Economics, Perm branch;

Professor of the Department of world and regional economy, economic theory

FSBEI HE «Perm state national research University»;

Professor of the Department of management,

State Agro-Technological University named after Academician D.N. Pryanishnikov;

Professor of the Department of management and technologies

in tourism and service Sochi state University»

Russia, Perm, Sochi,

E-mail: recreachin@rambler.ru

THE ROLE OF INTELLECTUAL SYSTEMS IN IMPROVING THE EFFICIENCY OF AGRICULTURE

Achievements of scientific and technological progress are decisive in the development of the economy and increase the competitiveness of domestic food products and plant materials. Intelligent climate control systems, soil analysis and agricultural machinery management are rapidly developing by manufacturers in different countries with agricultural specialization. The quality of crop and livestock production, the growth of agricultural production is increasingly dependent on the innovation process and the introduction of technological solutions in the production cycle. Important factors in the strategic development of agriculture and the agro-industrial complex are research progress and innovative processes that contribute to the continuous renewal of production, the growth of export-import sales and food consumption.

Key words: intellectual systems, innovations, innovative activity, agriculture, agricultural sector.

Malkova Yulia Vasil'evna

Candidate of Economic Sciences, Associate Professor

Associate Professor of the Department of Tax Policy and Customs Tariff Regulation

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: YuMalkova@fa.ru

FEATURES OF EXCISE TAXATION IN THE EUROPEAN UNION

The subject of the study is the experience of excise taxation in the European Union (EU). Author considers the harmonized system of excise duties in the EU, as well as individual excise duties paid in the participating countries in relation to the possibility of their implementation in Russian practice. There is a tendency of emergence and consolidation in the legislation of individual EU member States of new types of excise duties, among which the most clearly represented: excise duties on goods potentially harmful to human health (sweet drinks, sweets, coffee), as well as excise duties, bearing the nature of environmental payments.

Keywords: excise taxes, excise taxation, European Union, foreign experience of excise taxation, harmonized excise tax system, excise tax on alcohol, excise tax on tobacco, excise tax on fuel, excise tax on soft drinks, excise tax as environmental payments

Chaykina Elena Vasilyevna,

Candidate of Economic Sciences,

Department of Finance and Credit

Sevastopol State University.

Russia, Sevastopol

E-mail: lena_chaykina@list.ru

Posnaya Elena Anatolyevna,

Candidate of Economic Sciences,

Department of Finance and Credit

Sevastopol State University.

Russia, Sevastopol

E-mail: sntulena@mail.ru

Kaznova Margarita Igorevna,

Candidate of Economic Sciences,

Department of Finance and Credit

Sevastopol State University.

Russia, Sevastopol

E-mail: m-kaznova@mail.ru

CRITERIA FOR INVOLVEMENT OF THE BANK INSTITUTION IN IMPLEMENTATION OF SCAM OPERATIONS

Today, banks are the main actors in the process of monitoring operations, the proceeds of which may be illegal. The study highlights the problem of the influence of criteria for the involvement of the bank in conducting doubtful operations on its activities. The basic measures used by banks in the procedure of operations of current control are considered. The results of the study and the proposal are aimed at combining the functional responsibilities of a banking institution as an agent of the monitoring service, intermediary. At the same time, the main goal of the bank's activity - making profit remains unchanged.

Keywords: banking institution, operations, dubious nature, profit, monitoring.

Cheremisinova Diana Valerevna,

Senior Lecturer

Department of “Finance and Credit”

Sevastopol State University,

Russia, Sevastopol

Е-mail: obsidian78@mail.ru

THE PROBLEM OF POLARIZATION OF REGIONS BY THE LEVEL OF ACCESSIBILITY OF FINANCIAL-CREDIT SUPPORT

The paper emphasizes the importance of lending in the reproduction process and accelerating the development of the economy of the country and society. The uneven distribution of lending volumes by federal districts of the Russian Federation was identified and analyzed. The main trends of significant interregional polarization and the lag in the availability of financial and credit security in some regions, in particular, the Republic of Crimea and the city of Sevastopol, are identified, the reasons for this situation are substantiated.

Keywords: corporate lending, spatial concentration of lending, interregional polarization of financial and credit support.

Dzhumanova Aizhan Bakhtiyarovna,

Candidate of Economic Sciences, Associate Professor

Tashkent Institute of Railway Engineers.

Uzbekistan, Tashkent

E-mail: aijann81@mail.ru

FORMATION OF ACCOUNTING MANAGEMENT INFORMATION  IN THE SYSTEM OF CONTROL OF ENTERPRISES  JSC “UZBEKISTAN TEMIR YULLARI”

The article discusses the essence, content and tasks of internal accounting and its role in the management system of enterprises of JSC “Uzbekistan temir yullari”.

Key words: cargo turnover, passenger turnover, internal accounting, management accounting, information system of an enterprise, cost centers, accounting policy.

Azarskaya Maya Anatolyevna,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: AzarskayaMA@volgatech.net

INFORMATION AND METHODOLOGICAL SUPPORT OF ECONOMIC SECURITY OF THE ORGANIZATION

The elements of the system for ensuring economic security of a commercial organization are analyzed. The article describes the elements of the system and methodological tools for managing the economic security of the organization.

Keywords: risk, economic security, economic security system, methodological support.

Antonov Vadim Igorevich,

Loan officer

Samara branch of the Volga Bank

PJSC Sberbank.

Russia, Samara

E-mail: gothicunreal@yandex.ru

PECULIARITIES OF IMPLEMENTING CREDIT POLICY UNDER CONDITIONS OF COUNTERING THREATS TO ECONOMIC SECURITY

The article discusses the content of economic security management activities of business entities and substantiates the need for the formation of its information and analytical support. Presented an algorithm for generating effective analytical information for making decisions in the field of economic security of business entities.

Key words: economic security, activities to ensure economic security, information support, analytical information.

Boboshko Natalia Mikhailovna,

Doctor of Economic Sciences, Professor

Department of Economic Security, Finance and Economic Analysis

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.

Russia, Moscow

E-mail: natmb@list.ru

Skrynnikova Kristina Yuryevna,

Senior Lieutenant of Police

Adjunct of the faculty for the preparation of scientific, pedagogical and scientific personnel

Department of Economic Security, Finance and Economic Analysis

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.

Russia, Moscow

E-mail: Kristina01-94@mail.ru

SYSTEM OF ANTI-CORRUPTION MEASURES AS A FACTOR OF ENSURING THE ECONOMIC SECURITY OF SMALL BUSINESSES IN THE MOSCOW REGION

In modern conditions, small business acts as an indicator of the development of the state's economy, providing the country with GDP growth, innovation development and employment of citizens. The positive dynamics of these areas indicates the presence of factors of stability of small business in the country, as well as the degree of its economic security. However, there are a number of factors that negatively affect the activities of small businesses, reducing the degree of its stability and stability, and in the future, of course, leading to a decrease in the economic security of these entities. The article presents the most effective measures to combat corruption that reduce its impact on the small business sector, thereby increasing the contribution of these subjects to GDP growth and other economic indicators in Russia.

Keywords: corruption, anti-corruption measures, small business, system, counteraction, economic security.

Vagizova Venera Ildusovna,

Doctor of Economic Sciences, Professor

Graduate School of Business

Kazan (Volga) Federal University.

Russia, Kazan

E-mail: venera.vagizova@mail.ru

RISKS OF MODERN TRANSFORMATION IN THE FINANCIAL SPHERE OF ECONOMY

The article discusses modern approaches to the classification of risks arising in the context of technological transformations in the financial markets; The methods of managing digital and financial risks are investigated. Special attention is paid to modern changes that are taking place in the system of infrastructural, economic and social risks.

Keywords: risks of financial innovations, structure of digital risk, regulation of digital risk.

Vyatkin Artyom Andreyevich,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

ECONOMIC SECURITY REGULATIONS FOR ELECTRONIC PAYMENT SYSTEMS

The article discusses modern legislative acts regulating the activities of electronic payment systems. Gaps in individual legal acts that arose as a result of the emergence of new legal relations, which at the time of the adoption of legal acts did not exist, and were missed during the development of new laws, were noted. The proposals on improving the regulatory framework in the field of electronic payment systems are given.

Key words: electronic payment systems, economic security, electronic money, rules of use, banking operations.

Danilov Konstantin Dmitrievich,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

DEVELOPMENT OF THE ECONOMIC SECURITY TOOL IN THE ORGANIZATION OF LABOR RESOURCES OF ORGANIZATIONS

The article discusses the theoretical aspects of the development of human capital as a source of formation of qualified labor personnel, whose competencies are aimed at ensuring sustainable and safe business development.

Keywords: social sphere, human capital, financing models, human resources management, scorecards, human security, economic security.

Zaporozhtseva Lyudmila Anatolyevna,

Doctor of Economic Sciences, Associate Professor,

Professor of Finance and credit Department

Voronezh State Agrarian University

named after Emperor Peter the Great,

Russia, Voronezh

E-mail: ludan23@yandex.ru

Tkacheva Yuliya Viktorovna,

Candidate of Economic Sciences, Associate Professor,

Associate Professor of Finance and credit Department

Voronezh State Agrarian University

named after Emperor Peter the Great,

Russia, Voronezh

E-mail: julchen19@yandex.ru

ECONOMIC SECURITY OF FOOD ENTERPRISES IN THE CONDITIONS OF DIGITALIZATION:

ASSESSMENT AND ASSURANCE

Despite the absence of mass bankruptcies, the issue of ensuring the economic security of food enterprises is relevant at the present time. Moreover, in the context of the digitalization of the economy, this category acquires new aspects, which is associated with both General macroeconomic trends and the development of technologies and concepts. Increasing the availability of accounting and payment information to a sufficiently large number of external users leads to the need not only for their own economic security, but also for the reliability of counterparties in the system of economic relations of enterprises and the entire payment chain. In addition, the development of large horizontal and vertical corporate structures also introduces certain specifics in the calculation of indicators and the formation of a synergistic effect of measures to prevent the leveling of threats to the economic state. The article proposes the author's approach to the assessment of economic security of enterprises of the food sector, the diagnosis of threats of its occurrence, as well as the system of measures for their localization.

Key words: food industry, economic security of enterprises, methods of evaluation, the digital.

Korotkova Alevtina Vasilievna,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: akorot_59@mail.ru

INFORMATION AND ANALYTICAL PROVISION OF RESOURCE METHOD FOR ASSESSING BUSINESS ECONOMIC SECURITY

Considered the features of information and analytical support of the resource method for assessing the economic security of a business, identified the main sources of information and safety procedures, proposed the types of resources and sources used in applying this method of ensuring the economic security of a business.

Keywords: assessment of business economic security, resources, resource method for assessing business economic security, information and analytical support, personnel, reserves, related parties, rights, equipment, indicators.

Kuzmenko Olga Anatolyevna,

Candidate of Economic Sciences, Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

ECONOMIC SECURITY INFORMATION IN THE CORPORATE GOVERNANCE SYSTEM

The article discusses the significance and theoretical content of activities to ensure economic security in the corporate governance system, especially the formation of management information support and its use in monitoring systems.

Keywords: economic security, corporations, types of strategies, indicators, risks, information, reporting, monitoring.

Kulkova Tatyana Alexandrovna,

Postgraduate

  Samara State University of Economics

Russia, Samara

E-mail: kulkova_87@mail.ru

RISK-ORIENTED TAX CONTROL IN THE SYSTEM OF FINANCIAL AND ECONOMIC SECURITY OF THE REGION

The article is devoted to one of the most important tools for ensuring financial and economic security - tax control, which is equally necessary when solving problems of the state budget and tax policy in the Russian regions, and ensuring the financial stability of the region’s economy.

Keywords: financial and economic security, concept, model, model elements, tax control, tax risks.

Masyuk Nikita Alexandrovich,

Postgraduate,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: masuyk@inbox.ru

ECONOMIC SECURITY IN THE SYSTEM OF TAX RELATIONS

The article discusses the system of tax relations, describes the subjects, the characteristics of their interaction. Identified the threats to economic security and the mechanism for counteracting them in the current conditions of the development of tax relations at the regional level.

Key words: financial relations, tax relations, economic security, threats, tax security, tax risks.

Matvienko Karina Vyacheslavovna,

Candidate of Economic Sciences, Doctoral Student

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

CONTROL MECHANISM FOR THE FULFILLMENT OF DEBT OBLIGATIONS AND ITS ROLE IN ENSURING ECONOMIC SECURITY

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 correlation 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.

Mirgorodskaya Marina Gennadyevna,

Candidate of Economic Sciences, Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E- mail: kbua@inbox.ru

THE MODEL OF CONTROL AND ANALYTICAL SUPPORT OF THE ECONOMIC SECURITY OF THE INDUSTRIAL GROUP IN THE CONDITIONS OF INNOVATIVE ECONOMY

The article discusses the features of the organization of industrial groups and the issues of ensuring their economic security. It is noted that the development strategy of an industrial group in practical realities is determined from the standpoint of the tasks of its sustainable and safe development. Sustainability, in turn, is based on the effective implementation of investment and innovation projects that stimulate economic growth and social stability of the industrial group, which is proposed to control on the basis of the proposed system of indicators.

Keywords: economic security, financial and industrial group, problems, sustainable development, industrial group, control, analysis, indicators, monitoring.

Mironova Irina Borisovna,

Candidate of Economic Sciences, Professor

Department of Finance, Khabarovsk State University of Economics and Law.

Russia, Khabarovsk,

Doctoral Student, Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: mironova@ael.ru

PROBLEMS AND PROSPECTS OF DEVELOPMENT OF ECONOMIC SECURITY SYSTEMS FOR RESIDENTS OF TERRITORIES OF PRIORITY DEVELOPMENT

The article considers the problems and conditions for the creation and development of territories of priority development, their systems of economic security. The tasks of ensuring the economic security of the TPD resident and the activities of management companies, the implementation of the functions of which should ensure the necessary level of economic security of the territory, are identified.

Keywords: regions, territories of priority development, threats, residents, management companies, risk-oriented control, monitoring.

Moiseeva Lilia Rafisovna,

Candidate of Economic Sciences, Doctoral Student

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

SUSTAINABLE DEVELOPMENT FACTORS AND THE ROLE OF ECONOMIC SECURITY MONITORING IN THE MANAGEMENT OF ORGANIZATIONS FOR THE PRODUCTION OF BUILDING MATERIALS

The article considers factors that determine the conditions for business development at the regional level, determines the importance of the production of building materials for the growth of GRP, substantiates the need to monitor the level of economic security of enterprises producing building materials and develop information support for managing them through systematic monitoring and processing of financial and economic data activities.

Keywords: factors, threats, management areas, risk-oriented management and control, monitoring.

Motorin Anton Leonidovich,

Candidate of Economic Sciences, Associate Professor,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

Podoplelova Alina Yuryevna,

Master’s degree student,

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

CONTROL OF BODIES OF THE FEDERAL TREASURY AS A FACTOR OF ENSURING ECONOMIC SECURITY IN THE FINANCIAL AND BUDGET SPHERE

The article discusses certain issues of the activities of the Office of the Federal Treasury in the Republic of Mari El, analyzes performance indicators for monitoring budget funds.

Key words: financial control, federal treasury bodies, region, budget, budget revenues, revealed violations.

Nigmatulina Elmira Faritovna,

Candidate of Economic Sciences, Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

DEVELOPMENT OF SOCIAL TAXATION AS A FACTOR OF SOCIAL STABILITY AND ECONOMIC SECURITY

The article considers the historical and theoretical aspects of the development of social taxation in Russia, the nature and tasks of identifying offenses in this area, the role of this tool in ensuring economic security.

Keywords: social taxes, historical aspects, social taxation system, development stages, offenses, identification process, economic security.

Pominova Olga Viktorovna,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E- mail: kbua@inbox.ru

SUSTAINABLE DEVELOPMENT OF SUBJECTS OF SMALL BUSINESS AS A FACTOR OF ENSURING ECONOMIC SECURITY

The article considers the issues of state support to small businesses, shows the relationship between the categories of sustainable development and economic security, substantiates an approach to strengthening the information component of development management.

Keywords: small business, government support, tax burden, management, sustainable and safe development, success factors, risks, information support, monitoring.

Revin Evgeny Aleksandrovich,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E- mail: kbua@inbox.ru

TOOL FOR CONTROL AND SURVEILLANCE ACTIVITY IN THE SYSTEM OF ENSURING ECONOMIC SECURITY OF BUSINESS SUBJECTS

The article reveals the role of control and supervision measures in increasing the information content and efficiency of managing business entities, which is associated with the prevention and timely identification of threats to economic security, defines the control and supervision mechanism and gives examples of its organization in the construction industry, emphasizes the relationship with risk management.

Key words: economic security, control and supervision mechanism, business entity, information and control support of management.

Telyatnikova Victoria Sergeevna,

Candidate of Economic Sciences, Associate Professor

Department of Technology, Economics of Education and Service

Institute of Technology, Economics and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E- mail: vika.t@list.ru

POSITIONS OF ECONOMIC SECURITY IN THE SYSTEM OF PERFORMANCE INDICATORS OF INNOVATION PLATFORM OF UNIVERSITY COMPLEXES

In the formation of the regional innovation system, a significant role is assigned to higher education institutions, whose purpose is to educate students and conduct research in the information and innovation environment. However, about 70% of universities are not associated with scientific research, and, therefore, there is a gap in the learning process and the application of practical developments. The modern task of University education is to integrate knowledge, science, education and innovation, but it is necessary to take into account the position of economic security in the system of indicators of the effectiveness of the innovation platform of University complexes.

Keywords: economic security, educational innovations, University complexes, region, innovation system.

Tolochko Alena Vladimirovna,

Applicant of the Department of management,

Tomsk state University of control systems and Radioelectronics.

Russia, Tomsk

E-mail: mikhaylova_av@mail.ru

MECHANISMS AND INSTRUMENTS OF ECONOMIC SECURITY AND THEIR USE IN THE DEVELOPMENT OF THE REGION

The article considers the problem of managing the processes of ensuring the economic security of the region, and also highlights the role of mechanisms and tools in its development. The main attention is paid to the analysis of the feasibility of using new mechanisms and tools for managing the processes of ensuring the economic security of the region.

Keywords: tools, mechanism, region, threats, digitalization, economic security.

Topaeva Leysan Rustamovna,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E- mail: kbua@inbox.ru

FORECASTING AND MODELING AS METHODS FOR RESEARCH OF ECONOMIC SECURITY: THEORETICAL ASPECT

The article discusses the methods of forecasting and modeling used in studies of the problems of ensuring economic security, their informational role and development in the works of famous scientists.

Key words: economic security, mechanisms and research methods, forecasting, modeling, classification of models.

Tuychina Yulianna Aleksandrovna,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

FINANCIAL SECURITY OF ORGANIZATIONS IN THE FIELD OF PRODUCTION OF MEDICAL INSTRUMENTS AND EQUIPMENT

The article considers the organizational, legal and methodological aspects of the financial security of enterprises operating in the production of medical instruments and equipment; The theoretical aspects of the key characteristics of the concept of financial security of an enterprise, its threats and the role of the most important system elements: risk management, logistics management and monitoring are disclosed.

Keywords: financial security, enterprise, production of medical instruments and equipment, threats, risks, monitoring.

Ulanova Ekaterina Nikolaevna,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E- mail: kbua@inbox.ru

ORGANIZATION OF STATE SUPPORT AS A FACTOR OF ENSURING ECONOMIC SECURITY OF SMALL BUSINESS

The article discusses the measures of state support for small businesses, their legal basis, the infrastructure of small businesses, the organizational, legal and financial and economic instruments used to achieve the goals of implementing tax policy and measures of state support for small businesses.

Keywords: state support, small business, infrastructure, principles, tax policy, external and internal factors, economic security.

Hanafeev Farid Fayzrahmanovich,

  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

APPLICATION OF TAX ADMINISTRATION TOOLS IN ACTIVITIES TO ENSURE ECONOMIC SECURITY OF THE REGION

The article considers the influence of the control function used by tax authorities on ensuring the economic security of the region. The development of tax administration tools, which are being actively developed on the basis of new information and digital technologies, creates the necessary conditions to reduce the threats of tax revenues not being received into the budget system.

Key words: economic security, tax administration, tax violations, countermeasures, monitoring.

Shvetsova Natalia Kimovna,

Candidate of Economic Sciences, Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E- mail: kbua@inbox.ru

FACTORS OF SUSTAINABILITY AND FINANCIAL SECURITY OF ECONOMIC SYSTEMS

The article discusses the key factors of the stability of economic systems, the impact of which is important not only for the development of the systems themselves, but also for ensuring their financial security.

Key words: economic systems, factors, sustainable development, social stability, financial security, innovation and investment fund, risks.

Shokhneh Anna Vladimirovna,

  Doctor of Economic Sciences, Professor

Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: shokhnekh@yandex.ru

ECONOMIC SECURITY IN THE SYSTEM OF INNOVATION AND INVESTMENT POLICY OF AGRICULTURAL ORGANIZATIONS

Ensuring economic security in the system of innovation and investment policies of agricultural organizations determines the time and financial costs. The most effective economic security procedures are the methodological methods of actual, confirmatory control and methodological methods using analytical procedures.

Key words: economic security; system; innovation and investment policy; agricultural organizations; analytical procedures.

Shchinova Raisa Alexandrovna,

Doctor of Economic Sciences, Professor

Department of Economics

Vyatka State University.

Russia, Kirov

E-mail: Rshinova@mail.ru

PROBLEMS OF ENSURING ECONOMIC SECURITY IN THE SPHERE OF PERFORMANCE OF SUBJECT BUDGETS RUSSIAN FEDERATION

State financial control as a tool for the efficient use of budget funds contributes to the socio-economic development of the country, its regions and ensuring the economic security of the country. The article discusses the problematic issues of ensuring economic security in the field of budget execution of the constituent entities of the Russian Federation. The analysis of the activities of the Ministry of Finance of the Kirov region, as well as its regulatory and legal framework aimed at identifying and suppressing violations in the financial and budgetary sphere are presented.

Keywords: economic security, system of state financial control, efficiency and effectiveness, state financial control, ministry of finance, financial violation.

Azarskaya Maya Anatolyevna,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: AzarskayaMA@volgatech.net

Smolennikova Lyudmila Vitalievna,

 Candidate of Economic Sciences,

Head of the Department of Economics, Finance and Organization of Production

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: SmolennikovaLV@volgatech.net

METHODOLOGICAL AND PROFESSIONAL BASES OF TRAINING ECONOMIC stability SPECIALISTS in conditions OF THE RUSSIAN EDUCATION SYSTEM MODERNIZATION

This article considers the requirements of the draft professional standard «Specialist in Economic Stability», various models of training specialists in this field, meeting new generation federal state educational standards. Justified of advisability granting the right to educational programs developers to independently formulate its content according to approximate educational program.

Keywords: economic stability, professional standard, federal state educational standard.

Oborin Matvey Sergeevich,

Doctor of Economic Sciences

Professor of the Department of economic analysis and statistics

Plekhanov Russian University of Economics, Perm branch;

Professor of the Department of world and regional economy, economic theory

FSBEI HE «Perm state national research University»;

Professor of the Department of management,

State Agro-Technological University named after Academician D.N. Pryanishnikov;

Professor of the Department of management and technologies

in tourism and service Sochi state University»

Russia, Perm, Sochi

E- mail: recreachin@rambler.ru

FORSIGHT AS AN INNOVATIVE TECHNOLOGY FORMING MODELS OF THE UNIVERSITY GRADUATE

The article discusses the use of foresight technology as a tool for modeling a portrait of a university graduate that meets the requirements of interested subjects of the socio-economic and educational process: state, society, business. An analysis of the requirements for a future professional - a graduate of the university is made, an approximate list of qualities that determine success in the labor market is formulated. Based on the obtained results, the necessity of changing the conditions for the implementation of the academic rights of students in universities is substantiated, since there is an interconnection with the results of the educational process. Recommendations are proposed for amending the current legislation of the Russian Federation regarding the clarification, addition and expansion of the content of the legal status of participants in the educational process, consolidation of responsibilities in the field of creating and ensuring compliance with regulatory, economic and organizational conditions and mechanisms for the implementation of the academic rights of university students.

Keywords: academic rights of students studying at universities, foresight technology, portrait of a graduate, changes in legislation, legal status of the subject of the educational process, rights of students at universities.

Poltoradneva Natalia Leonidovna,

Candidate of Economic Sciences, Associate Professor,

Chair of Finance, Credit, Accounting and Auditing

Omsk State Transport University.

Russia, Omsk

E-mail: PoltoradnevaNL@mail.ru

DEVELOPMENT OF THEORY AND METHODOLOGY OF ECONOMIC SECURITY IN THE RUSSIAN SCIENTIFIC SCHOOL

The article provides an analysis of the current state of the theory of economic security from the perspective of the methodology of scientific knowledge. An empirical basis is indicated, the current state of the theoretical basis or core of the theory of economic security is shown, and directions for its expansion are proposed.

Key words: theory of economic security; national security theory; theory of economic security; objects of dissertation research in the field of economic security.