English
РусскийAkulinin Fedor Vladimirovich,
Candidate of Economic Sciences, Associate Professor
Basic Department of Management of Innovation and Industrial Policy
of the Plekhanov Russian University of Economics.
Russia, Moscow
E-mail: akulinin.fv@rea.ru
Arkhipov Dmitry Gennadievich,
Postgraduate
Basic Department of Innovation and Industrial Policy Management
of the Plekhanov Russian University of Economics;
Director of the practices "Transport and Logistics",
"Radioelectronic Industry" and "Telecom"
LLC "Intellectual Analytics".
Russia, Moscow
E-mail: arkhipov.d.g14@gmail.com
COMPARATIVE ANALYSIS OF THEORETICAL AND PRACTICAL APPROACHES TO ASSESSING FORESIGHT EFFICIENCY
Abstract. The article is devoted to a comparative analysis of theoretical and practical approaches to assessing the effectiveness of foresight studies, a tool that is critical for managing uncertainty. Despite the growing interest in foresight methodology, there remains a systemic gap between academic assessment models that emphasize long-term effects and practice, where simplified metrics focused on short-term results dominate. The paper examines the causes of this dissonance, including institutional inertia, resource constraints, and cultural and industry specifics. As a result of the scientific work, practical recommendations have been developed for overcoming methodological dualism, including hybrid assessment models, “smart standards” for the public sector, and educational initiatives. The results of the study create a basis for transforming foresight from the art of foresight into an exact science capable of responding to the challenges of the digital age.
Keywords: Foresight research, performance assessment, dynamic metrics, hybrid methods, artificial intelligence.
Basisty Sergey Gennadyevich,
Deputy General Director for Commercial Activities
JSC NPP Radiosvyaz.
Russia, Krasnoyarsk
E-mail: basistyysg@inbox.ru
Nelidov Gennady Viktorovich,
Head of the Automation and Mechanization Department
JSC NPP Radiosvyaz.
Russia, Krasnoyarsk
E-mail: krtz24@mail.ru
Kharebin Artem Vitalyevich,
Master's student of the Department of Organization and Management
of knowledge-intensive production
Institute of Engineering Economics
Siberian State University of Science and Technology
named after Academician M.F. Reshetnev.
Russia, Krasnoyarsk
E-mail: khariebin01@mail.ru
CREATION OF SIE IN A HIGH-TECH ENTERPRISE REI AS A STRATEGY TOOL FOR AN INNOVATIVE DEVELOPMENT
Abstract. In the article, within the framework of achieving target indicators for the production of civilian products in accordance with state regulatory documents, applying the strategy of innovative development, it is proposed to create small innovative enterprises (SIE) on the basis of knowledge-intensive enterprises of the radio-electronic industry (REI), which are part of the defense-industrial complex (DIC), aimed at the development, production, release, sale and support of PGN. The analysis of the activities of SIE is carried out, and the advantages of its implementation are presented. The structure of the unit responsible for the functioning of the activities of this SIE and control of its activities is described. The logistic block diagram of the application from the counterparty for the production of PGN is shown.
Keywords: knowledge-intensive enterprise, innovative development, small innovative enterprise, innovative development strategy.
Borisov Vladimir Radikovich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
APPLICATION OF NEW INFORMATION TECHNOLOGIES AS A FACTOR IN INCREASING REGIONAL SYSTEMS OF ECONOMIC SECURITY
Abstract. Russia's national interests in information security for current and strategic goals of economic development are multifaceted and determine the content of the economic policy of the state and business. New information technologies, digitalization and basic principles of information security applied in various spheres of economic activity bring a new impetus to the content of activities to ensure economic security and contribute to increasing its level.
Keywords: national development, information and digital technologies, information sphere, threats, principles of information security.
Vasilyeva Natalia Vyacheslavovna,
Candidate of Economic Sciences, Associate Professor
of the Department of Management and Business
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: VasilevaNV@volgatech.net
Andrianov Yuri Semenovich,
Candidate of Technical Sciences,
Member of the Scientific and Scientific-Technical Councils of VSUT
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: AndrianovYS@volgatech.net
ASSESSMENT OF THE CURRENT STATE OF INNOVATIVE DEVELOPMENT OF PROCESSING ENTERPRISES OF THE AGRO-INDUSTRIAL COMPLEX OF THE REPUBLIC OF MARI EL
Abstract. The article examines the methodological principles of measuring the level of innovative development of the processing industry of the agro-industrial complex. An assessment of the level of innovative development of the processing industry of the regional agro-industrial complex is given, a method for distributing agro-industrial complex enterprises by technological structures (TS) is proposed, and a system for assessing the contributions of TS to the effectiveness of regional innovation processes is proposed.
Keywords: innovation process, innovative development, technological structure, technological structure by structure.
Grigorieva Elena Mikhailovna,
Candidate of Economic Sciences, Associate Professor
of the Department of Industrial Markets
of the Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: emgrigoreva@fa.ru
Golosnaya Ulyana Aleksandrovna,
Student of the Faculty of Economics and Business
of the Department of Industrial Markets
of the Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: 239764@edu.fa.ru
Korytnikova Maria Gennadyevna,
Student of the Faculty of Economics and Business
of the Department of Industrial Markets
of the Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: 239759@edu.fa.ru
RATIONALE FOR THE INTENSIFICATION OF INNOVATIVE ACTIVITIES IN THE FORESTRY INDUSTRY COMPLEX
Abstract. The article presents a comprehensive justification for the innovative development of the forest industry complex of Russia, taking into account technological, economic, institutional and environmental aspects. The current state of innovation in the industry is analyzed and key factors hindering the technological modernization of forestry enterprises are identified. A methodology for assessing the effectiveness of innovation projects has been developed, taking into account the specifics of forestry production and the long-term impact of innovations on the economic, social and environmental parameters of the industry's development. A conceptual model for the formation of an innovative ecosystem of the forest industry complex is proposed, integrating research potential, production capabilities of enterprises and mechanisms of state support. Priority areas of innovative development of the industry are substantiated in the context of the transition to circular production models. Practical recommendations for improving the institutional environment and stimulating innovative activity of enterprises of the forest industry complex of Russia are formulated.
Keywords: forest industry complex, innovative development, technological modernization, deep processing of wood, high added value.
Ishtiryakova Leysan Habirovna,
Candidate of Economic Sciences,
Chief Researcher of the OSP "Center for Advanced Economic Research"
Academy of Sciences of the Republic of Tatarstan".
E-mail: Leysan.Ishtiryakova@tatar.ru
Zainullina Milyausha Rashitovna,
Candidate of Economic Sciences, Associate Professor
Department of General Management
Kazan Federal University.
Russia, Kazan
E-mail: milyausha-zainul@list.ru
THE IMPACT OF ONLINE TAXI AGGREGATORS ON THE PASSENGER TRANSPORTATION MARKET
Abstract. The article examines the activities of online aggregators and their impact on the passenger transportation market, including the basics of regulating the activities of aggregators, categories of online aggregators, their advantages and disadvantages. It has been established that online aggregators play an important role in the country's economy. The study has determined a positive effect, which consists in reducing the number of illegal carriers, increasing the total turnover of the Russian passenger transportation market, and improving the quality of services provided. The need to form a single transport space has been determined.
Keywords: aggregator, passenger transportation, mobility, transport, digitalization.
Konkov Maxim Nicolaevich
Postgraduate
Department of Economic Theory of
Samara State University of Economics.
Russia, Samara
E-mail: m.n.konkov@gmail.com
ECONOMIC DEVELOPMENT OF THE FERROUS METALS MARKET
IN THE G7 COUNTRIES
Abstract. The article considers the importance of ferrous metals in various sectors of the economy, shows the relationship between the use of steel and cast iron, and the growth of the global economy, the main risks and opportunities faced by the ferrous metallurgy industry as a whole, and its individual enterprises under the influence of uncertainty and modern trends in the development of technologies, regulatory requirements, geopolitical restrictions and digitalization. The article reflects the current problems of the development of the world ferrous metals market, primarily on the example of the G7 countries. Conclusions are made about the causes of crisis phenomena in the metallurgical industry under the influence of uncertainty. The author's understanding of the directions of development of the metallurgical industry is given, the possibilities and ways to overcome the crisis phenomena are determined, including on the basis of the development of import substitution.
Keywords: ferrous metallurgy, global economic uncertainty, digitalization of the economy, price volatility, environmental standards, geopolitics, infrastructure, risk management.
Kosvintsev Nikolay Nikolaevich,
Applicant
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
INDICATORS FOR ASSESSING ECONOMIC SECURITY OF THE AGRICULTURAL PRODUCTS, RAW MATERIALS AND FOOD MARKET
Abstract. The article examines the indicators used by various scientists to assess economic (food) security in agriculture and, based on the results of their research, proposes a coefficient of purchasing power of the population's cash income for food products, and also forms a list of threats that can potentially affect this indicator.
Keywords: economic security, indicators, threats, agriculture.
Kuznetsova Marina Nikolaevna,
Doctor of Economic Sciences, Professor
of the Moscow Financial and Law University.
Russia, Moscow
E-mail: marina_kuzn82@mail.ru
Ulitichev Valery Sergeevich,
Postgraduate
Department of Economics
of the Moscow Financial and Law University.
Russia, Moscow
E-mail: valeryulitichev@yandex.ru
ECONOMIC ASSESSMENT OF THE IMPACT OF INNOVATIVE TECHNOLOGIES ON THE DEVELOPMENT OF THE METALWORKING INDUSTRY
Abstract. In modern conditions, the metalworking industry is faced with the need to implement innovative technologies that contribute to increased productivity, reduced costs and sustainable development. Digitalization, additive manufacturing, artificial intelligence and predictive analytics are becoming key drivers of economic efficiency of enterprises. The article discusses the main areas of technological innovation, their impact on the economy of the industry and individual enterprises, as well as mechanisms for assessing the effectiveness of the implemented solutions. Particular attention is paid to the analysis of regional aspects of the metalworking industry development, taking into account the introduction of innovations, as well as the impact of government support measures on stimulating technological renewal. Tools have been developed to assess the economic feasibility of innovative projects in metalworking, and recommendations have been proposed to improve their efficiency.
Keywords: metalworking industry, innovative technologies, economic efficiency, digital transformation, technological development, additive manufacturing, predictive analytics.
Kuzubov Aleksey Alekseevich,
Candidate of Economic Sciences,
Associate Professor of the Don State Technical University,
Institute of Cross-Cutting Technologies.
Russia, Rostov-on-Don
E-mail: alexceyk@gmail.com
UPDATING THE ROLE OF ARTIFICIAL INTELLIGENCE IN SOCIAL COMMUNICATIONS OF MANAGEMENT
Abstract. In the modern conditions of digital technologies development, special attention is paid to the integration of social communications in management using the latest technologies, in particular based on artificial intelligence (AI). The rapid implementation of AI technologies transforms the processes of management, interaction and decision-making in various fields of activity. The problematic of the article is to determine the points of intersection between social communications in management and AI technologies, as well as to assess their impact on the effectiveness of management decisions. The author applied an interdisciplinary approach, which includes systems analysis, content analysis of scientific sources, empirical modeling and comparative analysis of the impact of AI technologies on social communications. The emphasis is on the combination of management theories with the latest technologies. It was revealed that the use of AI technologies in social communications of management increases the speed and quality of management decision-making, allows to automate routine processes and improve the efficiency of teamwork. Key points of intersection are highlighted, such as personalization of communications, automation of feedback, big data analysis to support communication strategies. The importance of adaptation of management personnel to the use of innovative technologies to achieve strategic goals is emphasized.
Keywords: management; artificial intelligence; social communications; digital transformation; management decisions; process automation.
Kuftyreva Natalia Alexandrovna,
Candidate of Economic Sciences, Associate Professor
of the Department of Economics and Humanities,
Nizhny Novgorod State Technical University named after R. E. Alekseev
Russia, Nizhny Novgorod
E-mail: kuftyreva.n@yandex.ru
THE RESULTS OF THE IMPLEMENTATION OF THE PROGRAM OF STATE SUPPORT FOR INVESTMENT ACTIVITIES IN THE NIZHNY NOVGOROD REGION FOR THE PERIOD 2005-2024
Abstract. The indicators of the dynamics of investments in fixed assets of the Nizhny Novgorod region, the dynamics of investments in priority investment projects for the period 2005-2024 are analyzed. The methods of situational, economic and statistical analysis were used in the work. The practical significance of the work is to summarize the results of the implementation of the program to support projects with the status of priority investment projects in the Nizhny Novgorod region in terms of total investments in fixed assets. It has been established that despite the increase in investment activity in the region, there is a stagnation in the implementation of the program to support priority investment projects. It is proposed to expand the scope of this program by type of activity.
Keywords: investments in fixed assets, investment project, investment structure, a priority investment project.
Makrusev Viktor Vladimirovich,
Professor, Doctor of Physical and Mathematical Sciences
of the Department of Management
Russian Customs Academy.
Russia, Lyubertsy
E-mail: makrusev@mail.ru
Lonshakov Leonid Mikhailovich,
Postgraduate
Russian Customs Academy;
Consultant of the Department of Development of Promising Control Areas
of the Main Directorate "Center for Monitoring and Operational Control
of the Federal Customs Service of Russia".
Russia, Moscow
E-mail: lm.lonshakov@customs-academy.ru
ORGANIZATIONAL MECHANISM FOR SELECTING, ADAPTING AND IMPLEMENTING DIGITAL INNOVATIVE SERVICES INTO CUSTOMS CONTROL PRACTICE
Abstract. The article presents an organizational mechanism for selecting, adapting and implementing digital intelligent services in customs practice, highlights the main stages of the project for implementing a digital intelligent service, describes the documentation for each stage, and substantiates that the use of the developed mechanism will become a driver for improving the quality of customs services. The study identifies two types of digital intelligent service architectures, conducts a comparative analysis, identifies the advantages and disadvantages of each approach, and substantiates the choice of the architecture type in the given conditions.
Keywords: organizational mechanism, selection, adaptation, implementation, artificial intelligence, digital intelligent service, digital innovative service, Federal Customs Service of Russia, customs authorities, customs control, customs services, inspection and screening complex, pattern recognition, automatic analysis.
Malakhov Ivan Olegovich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
INCREASING THE EFFICIENCY OF REGIONAL ECONOMIC POLICY AS A FACTOR IN ENSURING ECONOMIC SECURITY
Abstract. Russia's national interests in the economic and, especially, financial spheres are implemented at different levels of governance thanks to a comprehensively substantiated economic policy of the state, which provides for the economic development of the country, its regions, municipalities, separately allocated territories, business and society. The article examines economic and financial policies, economic and financial security based on a typological approach.
Keywords: economic policy, institute of financial policy, financial security, economic policy measures, indicators.
Mokrushin Vitaly Aleksandrovich
Postgraduate
Department of Economics and Finance
Moscow International University
Russia, Moscow
E-mail: m_vitali@list.ru
THE QUALITY MANAGEMENT SYSTEM IN THE FRANCHISE NETWORK
Abstract. This article provides a systematic analysis of the concept of quality in franchising and its role in building competitive advantages across a franchise network. The primary aim of the study is to identify the multifaceted factors influencing quality in franchisor-franchisee relationships and to propose effective tools for quality management. Particular attention is paid to the multi-level nature of quality, in which formal standards intertwine with human factors, control methods, digital technologies, and organizational culture. The authors highlight the franchisor’s pivotal role in maintaining uniform service standards, coordinating partners, and fostering innovation. The conclusion is that the sustainable growth and reputation of the entire network depend on a comprehensive approach to quality that integrates strict regulations with flexible mechanisms of interaction and motivation.
Keywords: quality management, managerial competence, institutional control mechanisms, digital transformation, organizational culture, continuous improvement, franchise network.
Morozov Igor Vladimirovich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
CONSTRUCTION OF VARIABLE MODELS FOR ASSESSING ECONOMIC SECURITY
Abstract. The article presents the author's approach to constructing variable models based on monitoring forecasts of the economic potential of Russian regions. The methodology includes combining regions into groups with relatively similar economic conditions (clusters), regression analysis using a system of substantiated initial data that meet the requirements for determining the regional level of economic security.
Keywords: economic security, assessment, dependent variables, system of indicators, variable models.
Naumova Tatyana Maksimovna
Candidate of Economic Sciences, Associate Professor,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: NaumovaTM@volgatech.net
Kolesnikova Tatyana Gennadievna
Candidate of Economic Sciences, Associate Professor,
Analyst of the Center for Economic Research and Strategic Planning in the Field of Forest Relations - Separate Subdivision of the St. Petersburg Research Institute of Forestry
Russia, Moscow
E-mail:KolesnikovaTG@volgatech.net
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
PRIORITY INVESTMENT PROJECTS AS A TOOL TO INCREASE INVESTMENT ACTIVITY IN THE FORESTRY SECTOR
Abstract: The dynamics of investment processes in the forestry sector is considered, and the need for their activation is substantiated. The procedure for implementing priority investment projects in relation to the forest sector is disclosed, and criteria for assigning projects to priority ones are formulated. Special attention is paid to the issues of assessing the priority investment projects implementation in the forestry sector effectiveness.
Keywords: forest sector, investment activity, investment projects.
Polukhina Anna Nicolaevna
Doctor of Economic Sciences,
Professor of Service and Tourism Department
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: Poluhinaan@volgatech.net
TOURISM AS A FACTOR IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS IN RUSSIAN REGIONS
Abstract. The article considers the problems of tourism in the framework of the concept of sustainable development of the regional economy. We believe that the role of tourism and hospitality has increased significantly over the past decade. The article analyzes the final indicators of tourism and hospitality activities for 2024 based on statistics from Rosstat, tourist portal aggregates, booking sites and NAFI research results. The growth in the performance of tourism and hospitality enterprises in 2024 at the regional level of Russia clearly demonstrates the strengthening of the importance of tourism as a factor in achieving the goals of sustainable regional development.
Keywords: tourism and hospitality, sustainable development concept, performance indicators of tourism and hospitality enterprises, factors of sustainable regional development.
Ragozina Marina Alekseevna,
Candidate of Economic Sciences, Associate Professor
Department of Organization and Management of Knowledge-Intensive Production
Siberian State University of Science and Technology named after M.F. Reshetnev.
Russia, Krasnoyarsk
E-mail: ragfil@mail.ru
Ragozin Alexander Andreevich,
Master's degree student
Siberian State University of Science and Technology named after M.F. Reshetnev
Russia, Krasnoyarsk
E-mail: alexanderragozin@mail.ru
PROBLEMS AND PROSPECTS OF EQUIPPING LABORATORY FACILITIES IN RUSSIAN UNIVERSITIES
Abstract. Higher education institutions act as centers of scientific research, innovation and technological development, and therefore their role becomes especially significant. Formation of highly qualified specialists without laboratories equipped with modern equipment, especially in technical areas of training, becomes a relevant aspect of educational institutions. The article analyzes the quality of the educational system and its impact on investment attractiveness. Problems in the financing system are analyzed and prospects for improving the investment policy in the activities of universities are proposed. Technological equipment of the laboratory for conducting workshops on studying the non-destructive testing (NDT) method is systematized. The results of the development of an oscillation input device for a laboratory setup are presented. The need for investment in laboratory equipment and modern technologies that can provide students with access to relevant knowledge and skills is emphasized.
Keywords: higher education, innovative technologies, material and technical base, scientific research, oscillation input device, acoustic methods, ultrasonic vibrations, non-destructive testing (NDT), laboratory equipment, education financing.
Tomurov Pavel Dmitrievich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: tomurov_pavel@mail.ru
DEVELOPMENT OF ECONOMIC SECURITY MONITORING IN THE DIGITAL ECONOMY
Annotation. The article deals with the organization of economic security monitoring. The aim of the work is to study the trends in the development of economic security monitoring in the digital economy. Development is understood as the formation of databases for storing and systematizing various economic indicators, the application of innovative methods of data collection and analysis to prepare useful information for making managerial decisions to ensure the economic security of various entities, the introduction of methods to ensure cybersecurity and information protection in the economy.
Keywords: economic security monitoring, digital economy, data collection and analysis.Trukhina Olga Anatolyevna,
Candidate of Economic Sciences, Associate Professor
of the Department of Economic and Accounting Disciplines
of Surgut State University.
Russia, Surgut
E-mail: trukhina_oa@surgu.ru
EXTERNAL AND INTERNAL CONSTRAINTS OF ECONOMIC GROWTH IN THE RUSSIAN FEDERATION IN MODERN CONDITIONS
Abstract. The relevance of the study is determined by the increasing need to accelerate the pace of economic growth in the context of unfavorable trends in the state of the country's economy. A high degree of uncertainty due to the likelihood of new sanctions necessitates a constructive analysis of development trends to mitigate negative development scenarios and create conditions for increasing the sustainability of the country's economy.
The article is devoted to the consideration of the features of economic growth in the Russian Federation in modern conditions, as well as external and internal factors influencing it.
The work presents theoretical aspects of economic growth in the Russian Federation, considers the state of the Russian economy, and analyzes the key factors influencing economic growth in the Russian Federation at the present stage.
Keywords: economic sanctions; economic policy; paradigm of economic development; economic model; potential assessment; strategic planning; economic growth.
Trukhina Olga Anatolyevna,
Candidate of Economic Sciences, Associate Professor
of the Department of Economic and Accounting Disciplines
of Surgut State University.
Russia, Surgut
E-mail: trukhina_oa@surgu.ru
MODERN MACROECONOMICS: CHALLENGES AND POSSIBLE DIRECTIONS OF DEVELOPMENT
Abstract. The relevance of the study is determined by the unique position in which the economy of the Russian Federation currently finds itself. Enormous sanctions pressure on the country, a number of sanctions has been adopted that has never been imposed on any other state in history. Russia has significantly reduced export opportunities, the country's economy's access to innovative technologies is limited, the reason for which are sectoral and individual restrictions. The purpose of all restrictions was a sharp decline in the Russian economy and its development potential due to the destabilization of the Russian financial system. The article is devoted to the study of the main macroeconomic indicators of Russia, consideration of the challenges and possible directions of development of the Russian economy in modern macroeconomic conditions. The article presents macroeconomic trends in the world economy in 2024, an assessment of the macroeconomic indicators of the Russian Federation, and also analyzes the challenges and directions of development of the Russian economy.
Keywords: macroeconomics; GDP; foreign trade; global risks; inflation; monetary policy; economic landscape; financial stability; economic sanctions; strategic planning; economic growth.
Sharipova Gulnazym Kairkenovna,
Postgraduate,
Cheboksary Cooperative Institute (branch) of the Russian University of Cooperation.
Russia, Cheboksary.
Е-mail: gulnaz_28okt@mail.ru
ECONOMIC INDICATORS AS INDICATORS OF THREATS TO REGIONAL ECONOMIC SECURITY
Abstract. Challenges, risks and threats that the modern economic system of the country is experiencing negatively affect not only the economic security of its various levels, but also affect various spheres of life. The definition and identification of such threats is associated with the development of indicators reflecting the main parameters of development at various levels of economic security.
Keywords: economic security, region, threats, indicators, risks, assessment.
Kitaeva Zhanna Sergeevna,
Applicant,
Russian University of Cooperation.
Russia, Mytishchi,
E-mail: kiryukhina-zhanna@yandex.ru
CONCEPTUAL APPROACHES TO ANALYTICAL PROCEDURES OF INTERNAL CONTROL OF RESOURCE SUPPORT OF A COMMERCIAL BANK
Abstract. The article reveals the conceptual foundations of internal control of resource security of a bank, including its goals, objects, subjects, functions and methods. Particular attention is paid to the distinction between the concepts of analytical procedures and economic analysis, their role in the internal control system and a multi-level system of internal control of resource security is presented, including operational, tactical and strategic levels. The study is based on the works of Russian and foreign scientists, regulatory documents of the Bank of Russia and recommendations of the Basel Committee. The results can be used to improve the internal control system in commercial banks.
Keywords: control, resource security, monitoring, analytical procedures, analysis, supervision.
Shatokhina Margarita Vladimirovna,
Postgraduate,
Financial University under the Government of the Russian Federation,
Russia, Moscow,
E-mail: Shatomargo@me.com
DEVELOPMENT OF DIGITAL TRANSFORMATION OF TAX ADMINISTRATION AS A FACTOR IN INCREASING THE EFFICIENCY OF TAX CONTROL
Abstract. The article examines the essence and prerequisites of digital transformation of tax administration, the importance of modern tax control measures for individuals in the context of the transition of tax authorities to digital information and international exchange of tax information.
Keywords: digital transformation, tax administration, tax control, individuals, personal income tax.