Annotation 6 (72) – 2022

Garafiev Ilshat Zufarovich,

Candidate of Historical Sciences, Associate Professor,

Head of the Department of Innovative Entrepreneurship,

Law and Financial Management

Kazan National Research Technological University

Russia, Kazan

Е-mail: giz05@mail.ru

TYPING OF INVENTION PROTECTION METHODS: DIFFERENCE IN EVALUATION OF INNOVATIVE AND NON-INNOVATIVE ORGANIZATIONS

The article discusses the assessment of the importance of methods for protecting inventions, scientific and technical developments by Russian innovative and non-innovative organizations, the information base of the study was the data of static reporting in the form "4-Innovation". It was determined that more than half of innovative organizations and one fifth of innovative ones used at least one method of protecting inventions, scientific and technical developments. The typification of the studied methods was carried out, which showed differences in the perception by innovative and non-innovative organizations of the procedures for patenting new inventions, industrial designs, utility models and maintaining existing patents.

Key words: innovations, innovative organizations, patenting, methods of protection of inventions and scientific and technical developments.

Bondarenko Natalya Vasilievna,

Candidate of Economic Sciences, Associate Professor

Department of Economic Theory and International Economic Relations

Chuvash State University named after I.N. Ulyanov.

Russia, Cheboksary

E-mail: bondarenkonatalia@mail.ru

Arkhipova Valentina Alekseevna,

Candidate of Economic Sciences, Associate Professor

Department of Economic Theory and International Economic Relations

Chuvash State University named after I.N. Ulyanov.

Russia, Cheboksary

E-mail: aba_20@bk.ru

Ivanitskaya Iraida Petrovna,

Candidate of Economic Sciences, Associate Professor

Department of State and Municipal Administration and Regional Economics

Chuvash State University named after I.N. Ulyanov.

Russia, Cheboksary

E-mail: ivanis.ira@mail.ru

TRANSFORMATION OF THE SYSTEM OF FOREIGN TRADE OPERATIONS IN CONDITIONS OF PARALLEL IMPORT

The article studies the formation of the trade balance of Russia in the conditions of modern geo-economics. An assessment of the import dependence of the Russian Federation was carried out. A study of state regulation of reducing risks from import dependence using a system of parallel imports and considering the norms of international law is presented. Particular attention is paid to the legal framework for the use of parallel imports in modern Russia. The scheme of import substitution in Russia, its mechanism and consequences for the socio-economic development of the state have been studied in detail. The necessity of using the mechanism of parallel imports as a forced measure to regulate the trade balance and the need to meet the demand of consumers of foreign products is substantiated. Examples of the application of the parallel import system in foreign countries are given. Conclusions are drawn on the use of various methods of state regulation of export and import processes in order to reduce the risks of the state's foreign economic activity under sanctions pressure.

Key words: export, import, foreign trade balance, strategic development, import substitution, import dependence, parallel import.

Ivan Georgievich Generalov,

Candidate of Economic Sciences,

Associate Professor of the Department of "Service",

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

E-mail: ivan.generalov.91@bk.ru

MODEL OF THE PROCESS OF ENSURING THE ECONOMIC EFFICIENCY OF PRODUCTION AND SALES OF GRAIN IN THE FARMS OF THE REGION AS A BASIS FOR STRATEGIC DEVELOPMENT

The article reveals the need to ensure the economic efficiency of production and sale of grain in the farms of the region as the basis for the strategic development of the industry. A model of the process of ensuring the economic efficiency of the production and sale of grain is proposed, which includes: processes of state support for grain producers; management of information on the state of production and sale of grain by agricultural organizations in the region; the process of lending to grain producers during the sowing period; the process of training qualified personnel for the development of grain farming. The advantage of the model is its flexibility and easy adaptability to fundamental changes in the grain economy.

Keywords: grain, grain farming, grain production, grain sales, strategic development, economic efficiency, effect.

Glebova Irina Zeynalitdinovna,

Candidate of Economic Sciences, Associate Professor

Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky.

Russia, DPR, Donetsk

E-mail: glebova@mail.ru

FORMATION OF STABLE POSITIONS OF NEUROBRANDING IN THE CONDITIONS OF DEVELOPMENT OF NEUROMARKETING

The aspects of the formation of stable positions of neurobranding in the context of the development of neuromarketing in the context of the formation of a brand of territories are considered. It is indicated that neuromarketing is a new direction of marketing research, the subject of which is the study of consumer sensorimotor, cognitive and emotional responses to various marketing stimuli through technological measurements of processes in the human brain.

The role and specifics of the development of neuromarketing are determined and a scheme for updating the solution of problems of territorial development based on neurobranding, supplemented by neuromarketing metrics, is presented.

Keywords: neurobranding, territories, neuromarketing, neurobranding metrics, concept, marketing research, brand, logo, consumer behavior, digital technologies, digital economy, marketing, neuroscience.

Glukhova Tatyana Vasilievna,

Candidate of Economic Sciences, Associate Professor

Department of Quality Management, Mordovia State University named after N.P. Ogaryov.

Russia, Saransk

E-mail: asptg2004@mail.ru

Biryukova Ludmila Ivanovna,

Candidate of Economic Sciences, Associate Professor

Department of Quality Management, Mordovia State University named after N.P. Ogaryov.

Russia, Saransk

E-mail: lbirukova@yandex.ru

Palkina Yulia Rifatovna,

Candidate of Economic Sciences, Associate Professor

Department of Quality Management, Mordovia State University named after N.P. Ogaryov.

Russia, Saransk

E-mail: enaleeva@list.ru

IMPLEMENTATION OF LEAN MANUFACTURING CONCEPT TO IMPROVE THE SUSTAINABILITY OF THE ENTERPRISE INTEGRATED MANAGEMENT SYSTEM

The article considers the practice of using lean production tools as one of the elements of ensuring the sustainability of integrated management systems of enterprises and organizations in the real sector of the economy. In particular, on the example of LLC "Tsvetlit Cable Plant", an assessment of the practice of using the 5c methodology (Ordering) and SMED (rapid equipment changeover) in the context of finding reserves to improve the operational efficiency of production, reliability and stability of the current management system, and as a result, ensuring the "antifragility" of the business as a whole is given. Using economic and mathematical methods, the correlation dependences of changes in indicators in the field of quality, order completion time and the level of production culture were determined, which allowed us to conclude that it is advisable to use lean technologies to ensure the sustainable development of ISM.

Keywords: integrated management system, lean production, 5S, SMED, sustainability, correlation.

Kostyukhin Yuri Yuryevich,

Doctor of Economic Sciences,

Professor of the Department of Innovation Entrepreneurship (IBM-7)

MSTU named after N.E. Bauman.

Russia, Moscow

E-mail: kostuhinyury@mail.ru

Sidorova Elena Yuryevna,

Doctor of Economic Sciences,

Professor of the Department of Tax and Tax Administration of the

Financial University under the Government of the Russian Federation

Russia, Moscow

Е-mail: ejsidorova@yandex.ru

CHALLENGES AND RISKS OF RUSSIAN METALLURGY UNDER MODERN CONDITIONS OF INSTABILITY

The geopolitical situation, the attempt to maintain a unipolar world, and direct confrontation are causing enormous damage to the global economic market. Foreign sanctions close exports from Russia to all unfriendly countries, free trade principles do not work, companies receive unplanned losses due to the blocking of infrastructure for servicing exports. The short period of super profits in 2021 for steel companies has been replaced by the exact opposite financial and economic situation. The article analyzes the dynamics of world steel production, import-export, analyzes the reasons for the change in external and internal consumption of steel products in the Russian Federation, shows the key elements of the strategy for the progressive growth of metallurgical companies. The practical significance of the work lies in the fact that the analysis of the main challenges will allow enterprises in the metallurgical industry to assess the situation in a timely manner and make rational and effective management decisions to build a strategy for the progressive growth of the company, while increasing competitiveness, adaptability to environmental factors and the economic potential of the company.

Key words: geopolitical situation, global economic instability, steel production, sanctions, exports, environment, domestic steel consumption, competitiveness, challenges.

Linkova Natalya Nikolaevna,

Senior Lecturer, Department of Finance and Credit

Voronezh State Agrarian University

named after Emperor Peter I.

Russia, Voronezh

E-mail: agat.2005@yandex.ru

DIRECTIONS OF SUSTAINABLE DEVELOPMENT OF AGRICULTURAL ENTERPRISES IN MODERN CONDITIONS

Food security is one of the global problems of states at the present time. If before the sanctions the food market was quite open and free, the conditions of recent years indicate the importance of organizing effective domestic production, which implies a constant increase in the volume and quality of products. The sustainable development of agricultural enterprises is the basis for ensuring the food security of the region, the state, and the entry of individual companies into the international market allows us to consider the possibility of solving the problem of hunger at the global level. The article considers the state of agricultural production on the example of agricultural enterprises and districts of the Voronezh region. In each of the selected objects of research, the directions of development will depend on the actual specialization of the activities of agricultural enterprises in municipal districts, the characteristics of their natural, human, financial and investment potential, the development trends of industries and the efficiency of each of them, the value of products in the regional and international market. The authors considered the main directions and factors of quantitative and qualitative provision of their sustainable development using economic and mathematical modeling tools.

Key words: agriculture, sustainability of enterprises, sustainable development, agricultural production, Voronezh region.

Malkin Vladimir Yurievich,

PhD in Law,

Associate Professor of Volodymyr Dahl Lugansk State University.

Russia, LPR, Lugansk

E-mail: malkvu@internet.ru

MAIN PRINCIPLES OF BUILDING A SYSTEM OF UNIFIED STATE SERVICES UNDER CONDITIONS OF STRUCTURAL TRANSFORMATIONS

A system of unified services has been formed, which refers to complex systems, using distributed, parallel principles for servicing consumers of public services to the population. The developed scheme of connections, according to the principle "each with each", between consumers of services and provided public services is presented. Given: the totality of consumers of public services and the totality of the services themselves provided by the state. It is noted that it is necessary for each "consumer-service" to calculate a function that depends on the time and complexity of the type of service. A set is presented in the form of vectors, the product of which forms a matrix, on the basis of which it is possible to show connections, according to the principle "each with each" between consumers and services. This principle has a real basis, since each consumer, theoretically, may need any of the public services provided.

Keywords: market of unified public services, system of unified public services, structural transformations, digital transformation, Unified portal of state and municipal services, Unified system of identification and authentication, service channels, requests of consumers of public services.

Mirgorodskaya Marina Gennadievna,

Candidate of Economic Sciences,

Head of the Department of Finance, Accounting and Economic Security

Moscow State University of Technology and Management

named after K.G. Razumovsky (PKU).

Russia, Moscow;

Competitor of the Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

PROBLEMS OF SPATIAL DEVELOPMENT OF THE NATIONAL ECONOMY: A THEORETICAL CONCEPT

The article considers the prerequisites for the formation and development of the theory of spatial development of the economy. The role of the German, French, Anglo-Saxon and Soviet scientific schools, their vector of development and influence on the formation of the modern spatial paradigm of the economic development strategy, its strengths and weaknesses, and principles of implementation are emphasized.

Key words: spatial development, strategy, paradigm, economic development, scientific schools, sustainable development, economic security.

Nikolaeva Elena Yaroslavna,

Chief Accountant

LLC "Specialized developer" Kazansky Posad ".

Russia, Yoshkar-Ola

E-mail: Vfhnsirf78@mail.ru

FACTORS THAT DETERMINE THE SUSTAINABLE DEVELOPMENT OF THE CONSTRUCTION INDUSTRY IN MODERN CONDITIONS

The article deals with the issues of sustainable development of the construction industry. Three groups of factors are identified that determine the sustainable development of organizations related to management information support, the effectiveness of the implemented contractual and pricing policies, the chosen taxation system and tax burden planning. Trends in the sustainable strategy and directions for the development of the construction industry are systematized and characterized from the standpoint of documents and programs operating in the legal field.

Key words: sustainable development, construction industry, sustainable development factors, strategy.

Polukhina Anna Nikolaevna,

Doctor of Economic Sciences,

Professor of the Department of Service and Tourism

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Poluhinaan@volgatech.net

THE SPHERE OF TOURISM IN THE REGIONS OF RUSSIA IN THE ERA OF SANCTIONS

The work considers the modern situation in the field of tourism and hospitality in Russia, due to the introduction of sanctions. The methodological review presents the points of view of researchers in the field of tourism, who in their works published in 2022, one way or another turn to the study of this problem. Since the situation has developed a new, unique and complex, research continues. In the research review, an analysis of statistical materials characterizing this situation is carried out. The article concluded that the imposition of sanctions led to two main consequences: a significant decrease in outbound tourism and an increase in domestic tourism. But each of the consequences should be considered in several aspects, so it is difficult to draw an unambiguous conclusion about negative or positive forecasts and the consequences of the imposition of sanctions at this stage. Nevertheless, it is possible to determine the main vectors of the immediate prospects for the development of the tourism and hospitality sector in the regions of Russia.

Key words: tourism and hospitality, regional tourism, economic and political sanctions, state support for the development of the tourism industry.

Smolennikova Ludmila Vitalievna,

Candidate of Economic Sciences, Associate Professor,

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

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: SmolennikovaLV@volgatech.net

INVESTMENT DETERMINANT IN THE SUSTAINABLE DEVELOPMENT SYSTEM OF REGION

The article substantiates the importance of implementing harmonically coordinated investment measures and the need to manage regional investment processes in order to reduce their entropy, identify bifurcation points in the socio-economic system, and develop an adequate response of the subjects of the regional investment process to a change in the environment. A conceptual approach to building a system for monitoring the investment sphere of the region (economic processes and their environment) has been formed to ensure the stability of the regional economic system. On the basis of the geotrion concept, a composition of indicators and indicative indicators of monitoring that are logically interconnected within the framework of the investment concept sphere is proposed.

Key words: region, investment sphere, monitoring of socio-economic development of the region, sustainable development.

Tregub Ilona Vladimirovna,

Doctor of Economic Sciences, Professor

Department of Mathematics

Financial University about the Government of the Russian Federation.

Russia, Moscow

E-mail: itregub@fa.ru

Bako Maria Igorevna,

Student

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: marieluvios@gmail.com

ANALYSIS OF KEY FACTORS OF NATIONAL ECONOMIC GROWTH ON THE EXAMPLE OF SPAIN

The article examines the economic potential, namely the level of GDP in Spain. This country is one of the leading on the world stage. Its economy is the ninth in the world. In addition, Spain has a great investment attractiveness for investors from all over the world. For a more detailed analysis, macroeconomic factors that have a significant impact on the level of gross domestic product were selected. The main objective of the study is to build an econometric linear model to predict the levels of Spanish GDP. The research will be carried out using the Microsoft Excel program, as well as Gretl. Based on the econometric model, a prediction of the potential state of the gross domestic product in Spain will be made.

Keywords: GDP, econometric model, linear regression, macroeconomic factors.

Tregub Ilona Vladimirovna,

Doctor of Economic Sciences, Professor

Department of Mathematics

Financial University about the Government of the Russian Federation.

Russia, Moscow

E-mail: itregub@fa.ru

Tarakanova Daria Vadimovna,

Student

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: dsha.200@gmail.com

THE IMPACT OF THE COUNTRY'S WELFARE ON THE DEMOGRAPHIC PROBLEMS OF THE REPUBLIC OF KOREA

The article presents the results of a study of the influence of socio-economic factors: gross domestic product, average family income per capita, consumer spending, population size and poverty level of the entire population on the number of births in the Republic of Korea. The study is based on the World Bank database. Based on the regression model, conclusions were drawn about the degree of influence of various socio-economic factors on the birth rate of the Republic of Korea.

Key words: birth rate, population size, population aging, birth rate in South Korea, population, pandemic, demography, demographic policy, econometric model.

Trifonov Ivan Vladimirovich

Doctor of Technical Sciences,

Professor of the Department of Management and Innovation

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: IVTrifonov@fa.ru

Rashkina Anastasia Fedorovna,

Master’s degree student

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: rashkina20001@gmail.com

INTERCULTURAL COMMUNICATIONS IN INTERNATIONAL BUSINESS

The article examines the role of intercultural communication in international business. The authors highlight the terms that play a leading role in understanding cultural differences at the communicative level of various countries that cooperate in the field of business. A comparison of cultural differences between the two countries is given, as well as the importance of studying the communicative cultures of Russia and China for the successful introduction of business at the international level, and the features of Russian and Chinese business culture are considered using the Hofstede typology.

Key words: intercultural communication, business communication, international business, management, mentality.

Trifonov Ivan Vladimirovich

Doctor of Technical Sciences,

Professor of the Department of Management and Innovation

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: IVTrifonov@fa.ru

Pavlova Anastasia Valentinovna,

Student

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: naststeep@gmail.com

TRENDS IN THE DEVELOPMENT OF HYBRID PROJECT MANAGEMENT METHODOLOGIES IN MODERN CONDITIONS

The article contains a description of project management methodologies, taking into account their advantages and disadvantages, as well as relevant situations for the effective application of the methodology. Criteria for the application of hybrid project management methodologies are analyzed.

Keywords: project management, project management methodologies, hybrid project management approaches, SCRUM approach, SCRUM-Ban hybrid.

Shageeva Gulnara Rafailovna,

Master, Assistant Professor,

Department of Project Management and Business Evaluation,

Kazan (Volga Region) Federal University.

Russia, Kazan

E-mail: shagulnaraaa@gmail.com

ANALYSIS OF THE EXPECTED RELEVANCE OF THE IMPACT OF WEBSITE CONTENT FROM THE POINT OF VIEW OF REPUTATION MANAGEMENT

The article analyzes the influence of the relevance of the website content of the selected organization on the perception of its image from the point of view of consumers through research. The goal is to test the effectiveness of the impact of various elements of Internet marketing campaigns on the perception of the company in question by consumers. For this purpose, a fitness center was chosen, located in the Republic of Tatarstan, in Kazan, which is actively engaged in marketing campaigns in the Internet environment, and therefore it is possible to study and evaluate the impact of these events on the perception of this organization. As the results of the study showed, it can be assumed that the perceived relevance of web content directly depends on the perceived impact of the website on the image of the chosen company. The author's comparison of differences in perception and response during emergencies in traditional media and social networks is given. The presented material can serve as a basis for analyzing the impact of website content in terms of reputation management.

Key words: content, website, reputation management, organization image, email marketing.

Shovkhalov Shamil Akhyadovich,

Professor, Doctor of Economic Sciences, Associate Professor

Department of Economic Theory and Entrepreneurship

Chechen State University named after A.A. Kadyrov,

Department of Legal Disciplines of the Chechen State Pedagogical University.

Russia, Grozny

E-mail: shovkhalov.shamil@gmail.com

COMPREHENSIVE ANALYSIS OF FINANCIAL ACTIVITIES OF COMMERCIAL ORGANIZATIONS IN THE HALAL MARKET

Against the backdrop of existing economic problems in Russia, some market segments, including the halal market, have the opportunity to develop. If we ignore the crisis phenomena inherent in all sectors of the economy, the halal market is developing due to the growth of the Muslim population, migration from Muslim countries, as well as still friendly relations with countries where the Islamic factor is of high importance, including Arab, Asian and African countries. states. The halal market is associated with Muslim shoppers. Their number in the world is constantly increasing, they take second place among other religions. Despite the presence of such trends, there are constraining factors preventing even greater development of the halal market in Russia. One of these problems is the lack of methodological tools that can objectively assess the level of stability and liquidity of an enterprise, but taking into account institutional restrictions. There are a large number of methods for assessing the financial performance of organizations. But various features do not always allow them to be fully applied in practice, although some developments have high potential. This is especially evident when it comes to institutional features and the impossibility of fully applying known methods for analyzing the financial activities of an organization.

The purpose of this article is to develop a methodology for a comprehensive analysis of the financial activities of commercial organizations in the halal market based on an institutional methodology that allows us to study the impact of institutions on the behavior of participants in the course of trade relations.

Key words: complex analysis, halal, halal market, Islamic economy, Islamic law, Sharia, Muslims.

Afanasiev Dmitry Gennadievich,

Postgraduate of the Department of Finance and Banking

Russian New University.

Russia, Moscow

E-mail: afanasyev.office@gmail.com

DIGITAL TRANSFORMATION OF THE FINANCIAL SYSTEM OF THE RUSSIAN FEDERATION AND DEVELOPMENT OF THE MARKET OF DIGITAL FINANCIAL ASSETS

The article presents the results of the analysis of trends and prospects for the digital transformation of the financial system of the Russian Federation during the period of rapid development of the digital financial assets market. The object of the study is a digital financial asset. The subject of the article is the development of the digital financial assets market in Russia. The paper considers the theoretical aspects of the emergence of the economic category "digital financial assets" in the practice of the Russian financial system. The main types of digital financial assets are identified. The role of cryptocurrency in the digital transformation of the financial system has been analyzed. The institutional framework and fundamental factors of the emergence of the need for state regulation of digital financial assets are considered. The characteristics and role of the concept of "digital ruble" in the implementation of the digital transformation strategy of the Russian financial system during the development of the digital financial assets market have been studied. The prospects for the development of digital financial assets are determined. The conclusions of the article found that digital financial assets are innovative tools of the digital economy, the emergence of which is dictated by modern technologies and the needs of economic entities and participants in financial relations. In view of this, the Russian Federation is developing the foundations for the legal regulation of relations, the object of which is digital financial assets. The prospects for their development depend significantly on the regulatory actions of the authorities responsible for ensuring the efficiency of the financial system and markets.

Keywords: financial system; digital financial assets; digital finance; transformation of the financial system; digital ruble; digital tokens; cryptocurrency.

Vakhrushev Dmitry Stanislavovich,

Doctor of Economic Sciences, Professor of the Department of Finance and Credit

Yaroslavl State University named after P.G. Demidov.

Russia, Yaroslavl

E-mail: vds204@mail.ru

Sokolova Daria Vladimirovna,

Master’s degree student of the Department of Finance and Credit

Yaroslavl State University named after P.G. Demidov.

Russia, Yaroslavl

E-mail: darasokolova24415@gmail.com

OPPORTUNISTIC BEHAVIOR OF BANKS IN THE RETAIL PRODUCTS MARKET AND CURRENT TRENDS IN THE DEVELOPMENT OF BEHAVIORAL SUPERVISION

Effective operation of the financial market can be built if there is public trust and competitive interaction between financial institutions. A high level of trust in commercial banks contributes to improving the financial stability of the banking sector and the economy as a whole, reducing transaction costs, faster and more stable growth of the financial market and ultimately meeting the needs of the population. The article considers the factors influencing the increase in the level of institutional trust, including increasing transparency and accessibility of banking products and services, ensuring the protection of consumer rights, increasing financial literacy, etc. Particular attention is paid to the opportunistic behavior of banks towards retail customers and its negative impact on the financial market. The analysis of indicators of public confidence in the financial market and commercial banks separately was carried out, on the basis of which the conclusion was made about the deterioration of the relationship between banks and consumers against the background of the development of financial literacy and active unfair behavior of financial institutions. In the article, special attention is paid to the role of the Central Bank of Russia in the fight against opportunism on the part of banks, the prospects for the development of behavioral supervision are considered. The result of the study was the conclusion that it is impossible to have an effective financial market without building long-term qualitative relations between banks and the population.

Keywords: commercial banks, institutional trust of the population, opportunistic behavior, transaction costs, behavioral supervision.

Garas Svetlana Viktorovna,

First Deputy Head of the Republican Treasury

Donetsk People's Republic.

Russia, DPR, Donetsk

E-mail: s.garas@kaznadnr.ru

MODERN MECHANISMS FOR ASSESSING THE EFFICIENCY OF BUDGET EXPENDITURES AND THE USE OF BUDGET FUNDS

Efficient use of budgetary funds is extremely important for any socially oriented state. The program-target method ensures the distribution of budgetary resources according to the goals, purposes and functions of the state, taking into account the priorities of financial policy. Transparency and openness of the budget process are the main principles for the efficient use of budgetary funds. As a result of systematization of information on control measures in the Ministry of Education and Science of the Donetsk People's Republic and subordinate institutions, data for 2021-2022 are presented. on the total amount of violations, misuse of budgetary funds, transactions with budgetary funds that led to their loss, transactions with budgetary funds that did not lead to their loss, other violations with financial resources, lost profits.

Keywords: treasury system of budget execution, mechanisms, state policy, state budget, budget expenditures, budget funds, program-target method.

Grebenkina Svetlana Alexandrovna,

Candidate of Economic Sciences, Associate Professor, Department of Economic Security and Risk Management, Financial University under the Government of the Russian Federation,

Russia Moscow

E-mail: s.greb@list.ru

Gorbunova Anna Borisovna,

Student, Department of Economic Security and Risk Management

Financial University under the Government of the Russian Federation,

Russia, Moscow

E-mail: abgorbynova@gmail.com

Katargulova Maria Satievna,

Student, Department of Economic Security and Risk Management

Financial University under the Government of the Russian Federation,

Russia, Moscow

E-mail: Katargulova00@inbox.ru

CRYPTOCURRENCY AS A TOOL FOR ILLEGAL ACTIVITIES

The article deals with the problem of using cryptocurrency to finance illegal activities. The authors have studied in detail the features of the functioning of digital currencies, their advantages and disadvantages. The paper provides a comparative analysis of foreign and domestic practice of regulation and monitoring of cryptocurrency. Recommendations are proposed aimed at managing the risks of using digital currencies to finance the activities of criminal communities.

Keywords: cryptocurrency, financing of illegal activities, financial monitoring, legislation.

Zvereva Tatyana Vladimirovna,

Doctor of Sociology, Professor of the Department of Taxes and Tax Administration

Financial University under the Government of the Russian Federation.

Russia Moscow

E-mail: tatzvevlad@mail.ru

ISSUES OF CHANGING THE PROCEDURE FOR PAYING TAXES ASSOCIATED WITH THE INTRODUCTION OF A SINGLE TAX ACCOUNT

The article deals with topical issues related to the introduction of such institutions as a single tax account and a single tax payment from 2023. A single tax account is a taxpayer's account opened at the level of the Federal Treasury for the voluntary transfer of funds in order to fulfill the obligation to pay taxes and fees. The introduction of a single tax account required changes and additions to the conceptual apparatus, which is contained in the first part of the Tax Code. In this regard, the procedure for paying taxes and fees to the budget of the Russian Federation will be significantly changed. The author of the article studied the existing position on this issue of both the tax service and taxpayers, who are very ambiguous on this issue. The analysis of the positive and controversial issues associated with the introduction of a new procedure for paying taxes allows us to conclude in general about the positive role of this phenomenon in the development of the tax system of the Russian Federation.

Key words: taxation, single tax account, taxes, insurance premiums, tax legislation, tax regulation, tax debt, tax administration.

Isaeva Ekaterina Anatolievna,

Candidate of Economic Sciences, Associate Professor

Department of Banking and Monetary Regulation

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: EAIsaeva@fa.ru

Karlinskaya Maria Sergeevna,

Master student

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: m.karlinskaya@yandex.ru

Kryukova Irina Vitalievna,

Master student

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: irinamarinak@yandex.ru

ANALYSIS OF THE INTERRELATIONSHIPS OF MONETARY MARKET INDICATORS AND MONETARY REGULATION INSTRUMENTS IN THE UK IN MODERN CONDITIONS

The article examines the indicators of the monetary market and the instruments of monetary regulation in the UK. The methods of the study were chosen to analyze and synthesize the data of the public statements of the Bank of England. An analytical assessment of the interrelationships of the main macroeconomic indicators is given: the rate of inflation, the value of the base rate, the value of GDP, the volume of money supply and other monetary aggregates. According to the results of the study, the practical interconnectedness and interdependence of these macroeconomic indicators has been established. The effective application of monetary and credit measures in the UK has also been revealed, which made it possible to stabilize and maintain the most important macroeconomic indicators in the conditions of internal and external shocks of 2013-2022, which determines the practical significance of this study.

Keywords: Inflation target, monetary policy, basic (banking, key) bank rate, quantitative easing, QE, government bonds, monetary aggregates, monetization coefficient, external shocks.

Isaeva Ekaterina Anatolievna,

Candidate of Economic Sciences, Associate Professor

Department of Banking and Monetary Regulation

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: EAIsaeva@fa.ru

Rezvyakova Tatyana Nikolaevna,

Senior Lecturer

Department of "Banking"

Moscow Financial and Industrial University "Synergy".

Russia, Moscow

E-mail: Trezvyakova@ya.ru

ANALYSIS OF PROFIT AND PROFITABILITY OF SYSTEMICLY IMPORTANT BANKS IN NEW REALITIES

The article discusses the modern conditions of the functioning of systemically significant banks. An analytical assessment of the dynamics and the structure of financial results of systematically significant banks over the past 3 years is given. In recent decades, the consolidation processes of the Russian banking system have been preserved. For analysis, all 13 systemically significant bank were taken. The role of systematically significant banks in the difficult conditions of the sanctions press and the preserved post -shoe trends is shown.

Key words: systematically significant banks, profit, profitability, stability of the banking system.

Tatarintseva Svetlana Gennadievna,

Candidate of Economic Sciences,

Associate Professor of the Department of Accounting and Audit

Petersburg University of Communications.

Russia, Saint-Petersburg

E-mail: tatsg@mail.ru

Baranova Larisa Guryevna,

Candidate of Economic Sciences,

Associate Professor of the Department of Accounting and Audit

Petersburg University of Communications.

Russia, Saint-Petersburg

E-mail: lg-baranova@yandex.ru

Vaganova Anna Nikolaevna,

Postgraduate Student, Department of Accounting and Audit

Petersburg University of Communications.

Russia, Saint-Petersburg

E-mail: 79119804401@yandex.ru

ELEMENTS OF THE FINANCIAL POLICY OF TRANSPORT COMPLEX COMPANIES

The article attempts to give a relatively detailed description of individual elements of the financial policy of a commercial organization, to present the performance indicators of the financial policy as a whole for a number of strategic companies in the transport complex. The study used public data on the activities of several large corporations in the transport sector of the Russian economy, assuming the specifics of the activities of transport companies. Emphasis is placed on tax policy and financial results management policy. Further studies are planned in the direction of combining in the analysis and evaluation of individual elements of the financial policy of companies in freight rail transportation.

Key words: financial policy in general, transport companies. tax policy element, financial performance management policy element.

Tomashevsky Gennady Valerievich,

Head of the Revenue Department

Republican Treasury of the Donetsk People's Republic

Russia, DPR, Donetsk

E-mail: gtomash2@mail.ru

FEATURES OF THE MODERN FUNCTIONING OF THE TREASURY SYSTEM OF BUDGET EXECUTION

The introduction of successful methods and technologies of the work of the treasury bodies of foreign countries in the field of payment transactions, the functioning of a single treasury account, the management of cash flows in treasury accounts contributes to the improvement of the work of federal treasury bodies in Russia and is an integral element of increasing the efficiency of spending budget funds and optimizing public finance management for all levels of the budget system of the Russian Federation. Improving cash services for the execution of the budgets of the budget system of the Russian Federation involves improving the quality of cash services for the execution of budgets of the constituent entities of the Russian Federation, minimizing cash payments in the municipal government sector (using payment corporate bank cards).

Key words: treasury system of budget execution, budget system, treasury authorities, e-government, cash services for budget execution, digitalization, innovation.

Shilova Lyubov Fyodorovna

Doctor of Economic Sciences,

Professor of the Department of Economic Security, System Analysis and Control

Tyumen State University.

Russia, Tyumen

E-mail: shiloval57@mail.ru

Ogorodnikova Irina Ivanovna,

Candidate of Sociological Sciences,

Associate Professor of the Department of Economics and Finance

Financial and Economic Institute

Tyumen State University.

Russia, Tyumen

E-mail: a.n.bystrova@utmn.ru

THE INSTITUTE OF TAX ADMINISTRATION AND THE DEVELOPMENT OF ITS TOOLS IN THE CONDITIONS OF THE DIGITAL ECONOMY

The article is devoted to the theoretical and institutional essence of tax administration. The traditional mechanisms and tools of tax administration are revealed, the possibility of their development in the digital environment is shown. The main components of the IT infrastructure and information digitalization tools are systematized, the use of which is aimed at achieving a qualitatively new service for taxpayers in the tax administration system.

Key words: tax administration, management of tax relations, digitalization of information, management mechanisms and tools, service maintenance.

Alchinova Fevzie Yusupovna,

Postgraduate of the Faculty of Taxes, Audit and Business Analysis

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: f-alchinova@yandex.ru

DEPARTMENTAL CONTROL IN STATE INSTITUTIONS

The article assesses the current state of departmental control in the public sector. The issues of legal regulation of control over the activities of subordinate institutions by the chief administrators (administrators) of budgetary funds are considered. Topical issues related to the need to optimize approaches to control over the distribution and efficient use of public resources are highlighted. The main directions for improving the mechanisms for organizing departmental control in the executive authorities are formulated.

Key words: departmental control, subordinate institutions, budgetary funds, executive authorities.

Bystrova Alexandra Nikolaevna,

Candidate of Economic Sciences, Associate Professor

Department of Economic Security, System Analysis and Control

Tyumen State University.

Russia, Tyumen

E-mail: a.n.bystrova@utmn.ru

Shilova Lyubov Fyodorovna

Doctor of Economic Sciences, Professor,

Associate Professor of the Department of Economic Security, System Analysis and Control

Tyumen State University.

Russia, Tyumen

E-mail: l.f.shilova@utmn.ru

STRATEGIC ACCOUNTING IN THE SYSTEM OF INFORMATION SUPPORT OF THE ECONOMIC SECURITY OF THE COMPANY

The article deals with the formation of forecast information used in the strategic management of companies, the features of the formation of integrated information based on the organizational principles of strategic management accounting, the use of integrated information in their activities to ensure economic security.

Key words: strategic management, economic security, strategic accounting, forecast information, financial information. non-financial information, integrated information, monitoring.

Levandovskaya Anastasia Mikhailovna,

Postgraduate

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: 9003838@gmail.com

ANALYSIS OF THE ORGANIZATION AND EFFICIENCY OF CUSTOMERS’ PROCUREMENT ACTIVITIES UNDER FEDERAL LAW 223-FZ

The issue of the effectiveness of the procurement activities of the largest government customers is always relevant. The analysis and selection of procurement performance indicators varies from Customer to Customer, however, it is subject to typification and control. This article discusses various types of delegation of procurement activities and methods for assessing its effectiveness. This article identifies the pros and cons of various models for organizing procurement activities, as well as offers recommendations for improving the efficiency of business processes of organizations under 223-FZ. The proposed efficiency assessment analytics can be used by various Customers, due to their versatility and adaptability for all categories of Customers of goods, works, services. Based on the results of the study, specific options for the use of real indicators were identified to further increase the efficiency indicators of the procurement activities of the Customers.

Keywords: procurement digitalization, procurement efficiency, procurement effectiveness, public procurement control.

Melnik Margarita Viktorovna,

Doctor of Economic Sciences,

Professor of the Department of Audit and Corporate Reporting

of the Faculty of Taxes, Audit and Business Analysis

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: mmargarita@fa.ru

Kevorkova Zhanna Arakelovna,

Doctor of Economic Sciences,

Professor of the Department of Audit and Corporate Reporting

of the Faculty of Taxes, Audit and Business Analysis

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: zhanna.kevorkova@mail.ru

DIRECTIONS FOR THE USE OF FORENSIC CONTROL IN THE FRAMEWORK OF EXPERT-ANALYTICAL AND AUDITING ACTIVITIES

The article is devoted to the results of a study of the forensic control service and its application in expert-analytical and audit activities, taking into account existing legislation. The directions of development of forensic control in comparison with other types of control tools are considered.

Key words: forensic-control, expert-analytical activity, audit activity.

Dmitrienko Yulia Yaroslavna,

Director of the retail network of stores "Bureaucrat",

specialist in promoting the company's own brands on Internet sites.

Russia, Kazan

E- mail: Dmitrienko.yulya@yandex.ru

PROBLEMS OF SUSTAINABLE AND SAFE DEVELOPMENT OF RETAIL TRADE

The article discusses the problems of the sustainability of development and economic security in the applied aspect - for the sphere of retail trade and services provided to the population. The features of the organization and regulation of trade activities in Russia, the essence of the concepts of stability and economic security for retail trade are revealed. The importance of risk-oriented tools for ensuring sustainable and safe development of retail trade is emphasized.

Key words: retail trade, trading regulation, sustainable development, economic security, risk management.

Kosenkova Karina Vyacheslavovna,

Doctor of Economic Sciences, Associate Professor

Department of World Economy and Management

Kuban State University.

Russia, Krasnodar

E-mail: kkv_09@mail.ru

Mironova Olga Alekseevna,

Doctor of Economic Sciences, Professor,

Head of the Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

Novoselov Konstantin Viktorovich,

Doctor of Economic Sciences, Associate Professor,

Professor of the Department of Taxes and Tax Administration

Financial University under the Government of the Russian Federation;

Deputy Head of the Control Department of the Federal Tax Service of Russia,

State Councilor of the Russian Federation, 2nd class.

Russia, Moscow

E-mail: const75@mail.ru

BUDGET EXPENDITURE AS A FACTOR OF SUSTAINABLE DEVELOPMENT AND SECURITY OF THE FINANCIAL SYSTEM: THEORETICAL ASPECT

The article considers the structural features of the national financial system; theoretical foundations of the policy of sustainable economic growth and factors that ensure the security of the Russian financial system; public expenditures of the budget as the main source of financial activity in the conditions of sustainable and safe development of the economy.

Key words: financial system, budget, sustainable growth, economic development, economic security, budget policy, budget expenditures.

Kulkova Tatyana Alexandrovna,

Lecturer, Department of Accounting, Analysis and Economic Security

Samara State Economic University.

Russia, Samara

E-mail: kulkova_87@mail.ru

MONITORING SYSTEMS OF BUSINESS ENTITIES: PROBLEMS OF PROVISION AND USE IN TAX RISK MANAGEMENT

The article is devoted to the formation of information support for monitoring the taxpayer with the allocation on a priority basis of tax information necessary for more efficient management of tax risks and ensuring financial security. The characteristic of normative-legal, tax and accounting-analytical information is given. A step-by-step process of formation and use of information in the monitoring system is presented.

Key words: tax risk, monitoring, information support, legal field, tax information, the process of formation and use.

Ogorodnikova Irina Ivanovna,

Candidate of Sociological Sciences, Associate Professor

Department of Economics and Finance

Financial and Economic Institute

Tyumen State University.

Russia, Tyumen

E-mail: iogorodn@ya.ru

PROBLEMS OF ENSURING ECONOMIC SECURITY OF REGIONAL ECONOMIC SYSTEMS IN MODERN CONDITIONS

The article is devoted to the problem of economic security and the need to form regional systems for ensuring it, the significance of the scientific direction in the framework of the theoretical and methodological development of the spatial economy is noted. The most important aspects of ensuring economic security at the regional level related to: creating reliable indicators (indicators) for monitoring and evaluation are highlighted and substantiated; determination of the limit values of indicators; and the creation of monitoring systems of regional significance.

Keywords: development strategy, spatial economics, economic security, provision of support, indicators, limit values, monitoring.

Satsuk Tatyana Pavlovna,

Doctor of Economics, Professor, Head of the Department of Accounting and Audit

Petersburg State University of Railways of Emperor Alexander I.

Russia, Saint-Petersburg

E-mail: STP13@mail.ru

Koneva Olga Vasilievna,

Candidate of Economics, Associate Professor of the Institute of Economics,

Public Administration and Finance

Siberian State University.

Russia, Krasnoyarsk

E-mail: smorodina77@list.ru

METHODOLOGICAL APPROACH TO THE ASSESSMENT AND MONITORING OF THE ECONOMIC SECURITY OF SOCIAL INDUSTRY

Sectors of the social sphere, such as health care, education, culture, sports and physical education, are the most vulnerable to various external threats and require special conditions to ensure sustainable and safe development. The need to ensure economic security became acute during the COVID-19 pandemic, when the greatest burden fell on healthcare. On the example of this industry, the article consecrates the author's approach to assessing and monitoring economic security. The problems and ways to solve them in the healthcare industry are identified, a system of private indicators of economic security and their threshold values are proposed. A technique based on the use of a complex indicator of the state of the industry and a scale for its assessment is given. An algorithm for monitoring the economic security of the healthcare industry is proposed.

Key words: economic security, pandemic, indicative method, system of economic security indicators.

Serebryakova Tatyana Yurievna,

Doctor of Economic Sciences, Professor,

Professor of the Department of Economics and Information Technologies,

Cheboksary cooperative institute (branch) of Russian University of Cooperation,

Cheboksary, Russia;

E-mail: serebrtata@yandex.ru

Sharipova Gulnazym Kairkenovna,

Postgraduate student of Cheboksary Cooperative Institute, (branch) of ANOO HPE of the Central Union of the Russian Federation "Russian University of Cooperation" (Cheboksary);

E-mail: gulnaz_28okt@mail.ru

FOOD SECURITY OF THE REPUBLIC OF KAZAKHSTAN AS A FACTOR OF ECONOMIC SECURITY

The relevance of the issues of food security for the needs of residents, the relationship between food and economic security of states, methods of their control and provision, determined the purpose of the article - to study the theoretical foundations of the concept of "food security" as a factor in the economic security of Kazakhstan. The theoretical basis was the research of domestic scientists and the legal acts, strategies and programs in force in the country, adopted since the independence of the state. Based on the materials of the Republic of Kazakhstan, various meanings of the concept of "food security" are considered, including as a factor in the economic security of the state. The fundamental legal documents that deal with food security issues and determine its essence and institutional areas are analyzed. It proposes its own definition of food security, taking into account the relationship with economic security.

Key words: economic security, food security, threat, Republic of Kazakhstan, globalization, factor.

Bolgucheva Roza Borkhaeva,

Candidate of Economic Sciences, Associate Professor

Department "Taxes and taxation"

Ingush State University.

Russia, Magas,

Malsagova I.P., Malsagov M.I.,

Students of the Ingush State University.

Russia, Magas

E-mail: malsagova.zinaida@mail.ru

ABOUT THE LIFE AND CREATIVITY OF MALSAGOV IDRIS ALIKHANOVICH

The article is devoted to the life and work of Candidate of Economic Sciences, Honorary Worker of Higher Professional Education of the Russian Federation, Associate Professor, Head of the Department of Accounting, Analysis and Audit of the Ingush State University, Head of the Center for Retraining and Advanced Training, author of many works on accounting and audit Malsagov Idris Alikhanovich (1959-2021).

It is directly related to the scientific school of economic analysis of S.B. Barngolz. Being in 1980-1983. post-graduate student of the Department of Economic Analysis of the Moscow Financial Institute, worked on a Ph.D. thesis on the topic “Improving the organization of economic analysis in production associations”, which he successfully defended in 1984.

Igoshina Natalya Aklimovna,

Candidate of Economic Sciences, Associate Professor

Department of Accounting, Analysis and Economic Security

Samara State Economic University

Russia, Samara

E-mail: bume63@mail.ru

IN MEMORY OF PROFESSOR FOMIN VLADIMIR PETROVICH

The article is dedicated to the memory of a scientist, teacher, colleague and friend, Doctor of Economics, Professor of the Department of Accounting, Analysis and Economic Security of the Samara State Economic University Fomin Vladimir Petrovich (1953-2021)

V.P. Fomin is a graduate of the scientific school of economic analysis S.B. Barngolts, studied full-time postgraduate studies at the Moscow Financial Institute, where in 1983 he defended his Ph.D. thesis. His doctoral dissertation, defended 25 years later, was a scientific continuation of the solution of methodological problems of economic analysis.