English
РусскийAkulinin Fedor Vladimirovich,
Candidate of Economic Sciences, Associate Professor
Basic Department of Innovation and Industrial Policy Management
Russian Economic University named after G.V. Plekhanov.
Russia, Moscow
E-mail: akulinin.fv@rea.ru
Arkhipov Dmitry Gennadievich,
Postgraduate
Basic Department of Innovation and Industrial Policy Management
Russian Economic University named after G.V. Plekhanov;
Director of the "Transport and Radioelectronics" Practice
Intellectual Analytics LLC.
Russia, Moscow
E-mail: arkhipov.d.g14@gmail.com
APPLICATION OF FORESIGHT RESEARCH FOR FORECASTING NARROW TECHNOLOGICAL AREAS
Scientific and technological forecasting is one of the most important tools for planning the development of science and technology. Given the constant change and complication of the technological structure, a situation arises when the accumulated scientific or practical knowledge is insufficient to forecast individual technological areas, especially in the field of high technologies. In these conditions, optimization of the traditional methodology of foresight studies is required.
Keywords: foresight, scientific and technological forecasting, technologies, development prospects, low-power gas turbine units.
Antipenko Alexandra Andreevna
Senior Lecturer
Department of Economics and Finance
Dostoevsky Omsk State University
Omsk, Russia
E-mail: antipenkobabajlova@mail.ru
UPDATING THE CONCEPT OF "INDUSTRY 4.0" IN THE CONTEXT OF THE CURRENT STAGE OF TECHNOLOGICAL DEVELOPMENT
In the modern world, aspects of technological development are quite acute, an important direction is the features of the transition to the fourth technological revolution of "industry 4.0", the characteristic features of which are the automation of production processes and the use of artificial intelligence, the key goal of the fourth technological revolution in the field of industry is the delegation of powers from man to machine.
The article presents the main aspects of updating the concept of "industry 4.0", presents the typology of technologies accompanying this process, identifies the main characteristics inherent in the fourth technological revolution and the factors hindering its implementation, and also considers the issues of scientific debate in the field of the timeliness of the transition to a new round of technological development.
Keywords: technology, technological development, fourth technological revolution, concept of "industry 4.0".
Eremina Irina Vladimirovna,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
COMPREHENSIVE METHOD OF ANALYSIS OF PERSONNEL SECURITY OF THE REGION BASED ON MONITORING
The article considers the author's approach to the methodological support of regional personnel security monitoring systems, formed on the basis of a comprehensive analysis, which defines the sequence of actions and substantiates the relationship between the indicators of economic activity of regions and the education sector, preparing and releasing highly qualified personnel, and the system of vocational education. Based on the obtained regression models, a conclusion is made about the influence of the personnel training system on the economic security of regions and the formation of a personnel security system.
Keywords: personnel security, regional personnel policy, monitoring, system of dependent and independent indicators, criterion value of personnel security.
Eremina Irina Vladimirovna,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
MODELING PERSONNEL SECURITY IN THE REGIONS OF THE VOLGA FEDERAL DISTRICT (VFD)
The article presents the methodology proposed by the author for modeling the human resources potential of organizations, based on forecast indicators, confirming the hypothesis of a lag relationship between the release of specialists and the response of the economy. The calculations performed using official Rosstat data for 1990-2022 using the example of the regions of the Volga Federal District are based on determining the lag using the Statistica program and pairwise comparison of the corresponding time series (Almon polynomial lags).
Keywords: personnel security, release of skilled workers, time lag, information support, monitoring.
Zhuravlev Evgeny Vladislavovich
Postgraduate
Department of Economics
Cheboksary Cooperative Institute (branch) of the Russian University of Cooperation, Russia, Cheboksary
E-mail: zhuravleveugeny@outlook.com
SUSTAINABLE DEVELOPMENT GOALS IN THE CONTEXT OF ASSESSING AGRICULTURAL PRODUCTION INNOVATIONS
The article discusses the methods of assessing the sustainable development of the regional agro-industrial complex (AIC) of the Russian Federation. The methodology of analyzing the indicators of sustainable development of the agro-industrial complex of the Chuvash Republic using data formulated based on the Sustainable Development Goals (SDGs) in the context of groups: environmental, social, economic and institutional. An integral indicator characterizing the sustainable development of the industry is proposed. The emphasis is placed on the problem of the impact of innovative technologies on the sustainable development of the agricultural sector in the context of which it is proposed to explore the close relationship between innovative potential and sustainable development of agriculture.
Keywords: agro-industrial complex (agro-industrial complex), sustainable development of society, integral indicator of sustainable development, innovative potential, tightness of communication.
Karataev Alexey Sergeevich,
Doctor of Economic Sciences, Professor,
Head of the Department of Finance,
Money Circulation and Credit of Surgut State University.
Russia, Surgut
E-mail: karataev_as@surgu.ru
Karataeva Galina Evgenevna,
Doctor of Economic Sciences, Professor,
Professor of the Department of Finance,
Money Circulation and Credit of Surgut State University.
Russia, Surgut
E-mail: karataeva_ge@surgu.ru
APPLICATION OF THE CALCULATOR FOR CALCULATING THE PROFITABILITY OF CUSTOMER SERVICE FOR THE TRADE ACQUIRING SERVICE
The article describes the implementation mechanism of a calculator for calculating the profitability of customer service for a trade acquiring service with step-by-step instructions.
Keywords: trade acquiring, profitability, interchange, international payment systems.
Romanova Renata Gennadyevna,
Assistant of the Department of Accounting and Auditing
St. Petersburg State University of Railway Engineering named after Emperor Alexander I.
Russia, St. Petersburg
E-mail: rehaha423@gmail.com
PROBLEMS OF ENSURING ECONOMIC SECURITY AT ENTERPRISES OF THE ENERGY COMPLEX UNDER CONDITIONS OF SANCTIONS PRESSURE
The article examines approaches to the implementation of the directions defined by the Strategy for Economic Security of the Russian Federation for the period up to 2030. The challenges that have the greatest impact on enterprises in the energy complex are identified, the characteristics of the sanctions in force in 2024 in the electric power industry are given, and options for mitigating the challenges and threats to economic security in the energy sector proposed by experts in the framework of the discussion of the Energy Strategy of Russia until 2050 are analyzed.
Keywords: sanctions pressure, economic security, electric power complex, digitalization, sustainable development.
Skrynnikova Kristina Yuryevna,
Senior Inspector of the Department for Relations with the Mass Media (OSSMI)
of the Internal Affairs Directorate for the Central Administrative District
of the Main Directorate of the Ministry of Internal Affairs of Russia
for the City of Moscow.
Russia, Moscow
E-mail: kristina01-94@mail.ru
ENSURING ECONOMIC SECURITY OF SMALL BUSINESS ENTITIES: A THEORETICAL AND ORGANIZATIONAL CONCEPT
The article examines a number of conceptual provisions of the theory of entrepreneurship in its classical and modern representation; outlines the principles and motives for the development of small businesses in two alternative versions: pessimistic and optimistic; identifies security threats and social costs arising from a decrease in a comfortable entrepreneurial environment; systematizes the main areas of state support for small businesses implemented in Russia in the current 2024.
Keywords: entrepreneurship, principles of organization, development motives, economic security, small business, state support.
Solonitsyn Alexander Andreevich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E- mail: kbua@inbox.ru
INNOVATIVE FACTOR IN THE STRATEGY OF SUSTAINABLE AND SAFE DEVELOPMENT OF SOCIALLY RESPONSIBLE ENTREPRENEURSHIP
The article examines innovations in the management of socially responsible entrepreneurship in Russia, identifies positive and negative changes in the activities of small and medium-sized businesses (SMEs), including the introduction of new management approaches and the use of innovative methods aimed at solving social problems. State support measures aimed at stimulating SMEs are provided. Particular attention is paid to the introduction of management innovations that can increase the competitiveness of SMEs and help them adapt to modern challenges.
Keywords: small and medium entrepreneurship, social responsibility, innovative management methods, state support.
Terentyev Viktor Nikolaevich,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
METHOD OF DETECTING AND ASSESSING CASES OF AFFILIATED PROCUREMENT PARTICIPANTS IN THE STATE PROCUREMENT MANAGEMENT SYSTEM
The article discusses the methodology for detecting and assessing cases of affiliation of procurement participants, as well as possible cartel collusion in the public procurement management system. The author proposes a comprehensive approach, including the analysis of financial and organizational ties between participants, as well as the use of modern machine learning and artificial intelligence methods to identify suspicious patterns in the data. Particular attention is paid to the legal aspects and measures to prevent and suppress such violations, which contributes to increasing the transparency and efficiency of public procurement. The author proposes a methodology that allows for effective comparison of proposals from affiliated participants and identification of suspicious patterns.
Keywords: affiliated procurement participants; economic security; commercial proposal, public procurement, risk management.
Terentyev Viktor Nikolaevich,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
BLOCKCHAIN TECHNOLOGY AS A TOOL FOR MANAGING ECONOMIC RISKS OF A STATE CUSTOMER IN THE EVENT OF CRISIS SITUATIONS IN THE EXECUTION OF STATE CONTRACTS
The article proposes a tool for minimizing economic losses that arise from unfair execution of a government contract. Integration of blockchain technology into the government procurement management system allows reorganizing financial support for the execution of government contracts in cases of theft and fraudulent practices. The role of the connecting process of this integration is played by the digital blockchain algorithm, expressed in smart contracts and secured by financial exchange processes through digital financial assets - the digital ruble. A set of measures is given to solve the problems of irrecoverable financial losses associated with manifestations of the shadow economy in the execution of government contracts.
Keywords: digital ruble; treasury support; economic security; government contract, government procurement, risk management, blockchain technology.
Urdyakov Rustam Ratmirovich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: urdiakov98@mail.ru
ANALYSIS OF SOCIAL AND ECONOMIC POLICY AND FORMATION OF THE CONCEPT OF DEVELOPMENT OF PHYSICAL CULTURE AND SPORTS IN THE REGIONS OF RUSSIA
The article is devoted to the analysis of socio-economic policy and the formation of the concept of development of physical education and sports (PES) in the regions of Russia. The key aspects of the development of the sports industry in the regions of the country are considered, the main advantages and disadvantages of the existing system are highlighted.
Keywords: socio-economic policy, development concept, region, physical education, sports.
Shomin Alexander Alekseevich,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
MANAGEMENT OF ECONOMIC SECURITY ACTIVITIES IN THE RESTAURANT BUSINESS IN THE REPUBLIC OF MARI EL
The article examines the main theoretical aspects affecting the restaurant business. The main functional components of economic security of enterprises are highlighted. The economic potential of the Mari El Republic and the importance of organizing and developing the restaurant business in the region are noted. Methods for preventing risks and threats in the restaurant business in the Mari El Republic are presented.
Keywords: restaurant business, enterprise management, economic security, risk management.
Avdeeva Valentina Mikhailovna,
Postgraduate
Financial University under the Government of the Russian Federation.
Russia, Moscow
E- mail: valentinavdeeva1998@yandex.ru
TAX PREFERENCES AS AN OBJECT OF TAX CONTROL: TERMINOLOGICAL ASPECT
Tax preferences are a broader concept compared to tax relief, representing not only a reduction in tax liabilities, but also other mechanisms for supporting taxpayers. The article highlights the specific features of tax preferences, including complexity, diversity of purposes and forms of provision, as well as flexibility and adaptability. At the same time, special attention is paid to the need for tax control of tax preferences in order to ensure their intended use and prevent abuse.
Keywords: tax preferences, tax benefits, forms of tax preferences, tax control of preferences.
Kiyashchenko Tatyana Petrovna,
Candidate of Economic Sciences, Associate Professor
Department of Finance, Money Circulation and Credit
Surgut State University.
Russia, Surgut
E-mail: yatanya-87@yandex.ru
Danaev Adlan Magomedovich,
Master’s degree of Finance and Credit
Surgut State University
Russia, Surgut
E-mail: danaev@edu.surgu.ru
ASSESSMENT AND IMPROVEMENT OF THE EFFICIENCY OF TAX CONTROL IN RUSSIA
The article is devoted to the study of theoretical and methodological foundations for assessing the effectiveness of tax control in Russia: the essence and content of tax control are investigated, the existing approaches to assessing its effectiveness are studied. Tax control is defined by the authors as a function of public administration, which is a set of techniques and methods for implementing tax control measures and procedures carried out by tax authorities in the interests of ensuring budgetary security of state functions. An assessment of the effectiveness of control activities of the Federal Tax Service of Russia in the city of Surgut, Khanty-Mansi Autonomous Okrug - Yugra was carried out using the methods of D.G. Chernik and V.K. Resh, which made it possible to formulate recommendations for improving the effectiveness of tax control. The authors of the article pay special attention to the role of digital technologies in improving the effectiveness of tax control.
Keywords: tax control; assessment of the effectiveness of tax control; D.G. Chernik's method; V.K. Resh's method; risks of control activities; AIS Tax-3; digitalization; automated taxation system; Confident blockchain platform; digital platform of the distributed registry; machine-readable power of attorney system.
Shatokhina Margarita Vladimirovna,
Postgraduate
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: Shatomargo@me.com
RISK-ORIENTED TAX CONTROL OF INCOME AND EXPENDITURE OF INDIVIDUALS
The article highlights the risks of tax control of income and expenses of individuals and the reasons for their occurrence due to changes in tax legislation, incomplete reflection of real income of individuals and individual entrepreneurs in tax reporting; three groups of risks associated with the payment (partial payment, non-payment) of personal income tax by individuals are identified and characterized. An analysis of the number and volume of income of individuals and the personal income tax paid by them is provided. The author's approach to assessing the hidden tax base from personal income taxation is presented, based on a comparison of the use of all monetary incomes of the population of Russia and their total amount in the constituent entities of the Russian Federation.
Keywords: risk management, tax control, income of individuals, paid personal income tax, expenses of individuals, legal basis for tax control, tax reporting.