Аnnotation English № 6(36) – 2016 | Инновационное развитие экономики

T.R. SAAL, Ph.D., Professor of the Department of entrepreneurship Estonian University of Applied Sciences Entrepreneurship Minor, Estonia, Tallinn, E-mail: tomsaal100@gmail.com

INTELLECTUAL CAPITAL AND ENTERPRISING IN THE BALTIC STATES
The value of the Intellectual capital is intangible property, which is expressed by the difference between the market value (the price of the sale), and the cost of material assets and TZ potential that is capable of creating new value. Value increases under the influence of five components: human capital, intellectual property, structural capital, customer capital and social capital. The value of the Intellectual Capital and the value of products / services depend on the number of enterprising people and their quality.
Keywords: Intelligent capital, human capital, structural capital, customer capital, intellectual property, social capital, enterprise, entrepreneurship and others.

Degtyarev Alexey Valerievich, Postgraduate Moscow State University, Faculty of Economics, Department of Labour Economics and Personnel CLOUDSTAFFING, independent expert consultant in the field of operational efficiency of enterprises and work in the "cloud" Member of the New Economic Association Russia, Moscow e-mail: Alexey@degtyarev.pro

CLOUDWORKING. CONNECTION BETWEEN OF ICT IMPACT AND SOCIAL AND LABOR RELATIONS TRANSFORMATION
In the post-industrial economy, ICT acquired a key role. The author shows the strengthening of the role of ICTs, and predicts that this growth will have a breakthrough effect both on the economy as a whole and its components, in particular the labor market and the social and labor relations. The economy of the future will be in the nature of the digital economy, and labor will be high-tech, highly intelligent by increasing ICT component in the commission of labor, which will lead to a digital work, the use of digital skills, and a completely new approach to the organization of labor is not the enterprise. A key form of employment in innovative economy must be innovative forms of employment was carried out by means of ICT, such forms of employment can be a "work in the cloud" as a kind and the next stage of the evolution of remote employment.
Keywords: ICT, remote employment, work in the "cloud", “cloudworking”, "Digital native", "digital skills" social and labor relations.

Emelyanovich Anzhelika Aleksandrovna Candidate of economic Sciences, Associate Professor, Head of construction economics and investment chair Novosibirsk state architect –engineering university “NSAEU (Sibstrin)”, Russia, Novosibirsk E-mail: kristimof@yandex.ru
Kulyagina Evgenia Alekseevna Candidate of economic Sciences, Associate Professor of economics and entrepreneurship chair Novosibirsk state architect –engineering university “NSAEU (Sibstrin)”, Russia, Novosibirsk E-mail: kulyagina_ea@mail.ru
Tcurkan Elena Viktorovna Master's Degree student Novosibirsk state architect –engineering university “NSAEU (Sibstrin)”, Russia, Novosibirsk
INCREASING OF EFFICIENCY OF INNOVATIVE ACTIVITY MANAGEMENT AT THE ENTERPRISE
The article investigates the possibilities to improve the effectiveness of innovation in the enterprise through the use of rational approaches to innovation management. Of particular relevance in an unstable external economic environment becomes application of effective management techniques for the organization and management of innovation, taking into account the scale and resource potential of the enterprise.
Key words: innovation, innovation management, innovation policy of enterprise, innovation program, innovation development models of the enterprise, innovative strategy of the enterprise.

Kalinina Olga Vladimirovna, Doctor of economic Sciences, Professor Higher School of Marketing and small business, Peter the Great St.Petersburg Polytechnic University Russia, St. Petersburg
Vasilyeva Maria Nikolaevna, Competitor, Higher School of Marketing and small business, Peter the Great St.Petersburg Polytechnic University Russia, St. Petersburg E-mail: m.n.vasilyeva@mail.ru
ANALYSIS OF THE DESIRABILITY OF DEVELOPING INNOVATIVE MECHANISMS FOR HUMAN RESOURCES DEVELOPMENT OF EDUCATIONAL SYSTEM: THE CONCEPT FORMATION
The article presents the results of a scientific analysis of the feasibility of using innovative mechanism of the education system organizing and human resources management- an educational network resource, formed on the basis of the practical application of the «triple helix» concept, adapted to Russian reality.
Key words: innovative mechanism; innovation; educational broker; academic broker; network resource; social efficiency, unified electronic educational space.

Petrova Lyudmila Vladimirovna, Ph.D. of physical and mathematical Sciences, Associate Professor of information systems in the economy chair Volga State University of Technology Russia, Yoshkar-Ola
Baranov Alexey Vladimirovich, Candidate of economic Sciences, Associate Professor of Applied Statistics and Informatics chair Mari State University Russia, Yoshkar-Ola
Tsaregorodcev Evgeniy Ivanovich Doctor of economic Sciences, Professor, Department of Economics and Finance Mari State University Russia, Yoshkar-Ola
ABOUT THE INNOVATIVE METHODS OF FORECASTING SUSTAINABLE DEVELOPMENT ENVIRONMENTAL AND ECONOMIC SYSTEMS OF THE REGION
Considered the methodological issues related to the innovative methods of forecasting the sustainable development of ecological and economic systems (EES) of the region. It is proved that the imitating modeling (IM) is necessary for the prediction of such systems, which, in turn, confirmed the specific results obtained from the use of modern IT, Pilgrim and Arena Basic systems and innovative method IM - agent technologies - in the medium Any Logic.
Key words: ecological system of the region, imitating modeling, sustainability forecasting, Pilgrim, Arena Basic, Any Logic, innovative methods.

Potekhina Elena Nikolaevna, Candidate of economic Sciences, Associate professor of Economics and Finance Chair Mari State University Russia, Yoshkar-Ola E-mail: elenavilor@yandex.ru
W. BAUMOL MICROTHEORY OF BUSINESS INNOVATION AND ITS ROLE FOR MODERN ECONOMY
The problem of innovative business, its solutions in various fields of economy and business, are crucial for all of scenario conditions of the strategic social and economic development of the state. Works of William Baumol - Feltrinelli International Prize Laureate in Economic and Social Sciences 2005, were the methodological basis for the analysis of tendencies of development of small innovation business in Russia. The article discusses the key tenets of the theory, revealing the importance of different types of business - distribution and productive, characterized by their application and the consequences for national economies.
Key words: microtheory, innovation, entrepreneurship, distribution entrepreneurship, productive entrepreneurship.

Tunik Kirill Vadimovich Postgraduate, State University of Management Russia, Moscow E-mail: tunik-kirill@mail.ru
THE DEVELOPMENT OF INNOVATIVE SPORTS CLUSTERS IN RUSSIA
The existing sporting clusters in the Russian Federation are considered. Need of creation of new clusters is justified. The purposes and methods of lining of relations in branch are considered. Necessary actions for achievement of effective operation of clusters are selected.
Key words: sport industry, sport clusters, innovations in sport, physical culture.

Vikhrov Aleksandr Vladimirovich, Head of the Office of the Federal Tax Service of Russia in Samara region Russia, Samara
TAX SECURITY AND ITS ROLE IN ECONOMIC DEVELOPMENT AND INVESTMENT POTENTIAL SAMARA REGION
Global challenges, both external and internal factors affecting the economic development of the state, need to be addressed many issues of economic security, including tax risks and tax security threats. The article deals with the theoretical foundations and organizational security features of the tax in relation to economic and investment development of the Samara region.
Key words: tax security, fiscal federalism, tax federalism, tax potential, tax risks.

Mironova Irina Borisovna, Candidate of economic Science, Professor, First Vice Rector for Academic Affairs, Professor of tax and taxation Chair, Khabarovsk state university of economics and law Russia, Khabarovsk E-mail: mironova@ael.ru
THE FACTOR OF TAX BURDEN AND ITS INFLUENCE FOR RESIDENTS OF AREAS OUTSTRIPS SOCIO-ECONOMIC DEVELOPMENT
The tax burden, as the definition and as an indicator used to analyze the activity of economic entities - taxpayers is of great importance in the development of such entities as the area of advancing social and economic development. Article seeks to substantiate the impact of the tax burden on residents TASED, defining its role in the regulation established territories.
Key words: territory of advancing social and economic development, tax policy, resident, tax burden, analysis.

Novoselov Konstantin Viktorovich, Candidate of economic Sciences, Deputy Head of the Control Department of the Federal Tax Service of the Russian Federation State Advisor 2rd class, Associate Professor, Chair of Tax and Customs Tariff Policy, Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: const75@mail.ru
DEVELOPMENT OF TAX CONTROL USING THE ANALYTICAL METHODS
Problems of tax control concerning the formation and execution of obligations by taxpayers for income tax organizations include a wide range of issues and require new methods of its organization and conduct. The paper emphasized the importance of analytical methods, the use of which in the field of controlled transactions and transfer pricing is developing the theory and practice of tax control.
Key words: tax control, tax base, analytical methods, the transaction value for the purposes of taxation, interdependent persons, notification, controlled transactions

Khayrullin Ramil Kamilevich, Candidate of Technical Sciences, Vice Rector on economy, Volga State Academy of Physical Culture, Sports and Tourism Russia, Kazan E-mail: hrk69@mail.ru
METHODOLOGICAL AND ORGANIZATION FEATURES OF FINANCIAL SUPPORT REGIONAL CLUSTERS OF PHYSICAL CULTURE AND SPORTS
Territorial fragmentation of large sports facilities being built in different regions of a meaningful international competitions, creates unequal conditions for the development of physical culture and sports, it affects their financial support in the period after such events. Strengthening of regional base of physical culture and sport is regarded from the perspective of the cluster approach as an example of objects "Universiade -2013" in the Republic of Tatarstan. Considered the possibilities of the organizational structure and financial support cluster for its further sustainable development.
Key words: physical culture, sport, challenges and threats, cluster, state program, financial resources, public-private partnership.

Khetagurov George Valerevich Candidate of economic Sciences, Associate Professor, Department of Finance and Credit North-Caucasian Mining and Metallurgical Institute (State Technical University) Russia, Vladikavkaz E-mail: gvkhetagurov@mail.ru
MODERN APPROACHES TO DEFINITION OF THE PAYMENT SYSTEM
The article is devoted to analysis of different approaches to the definition of payment system and its entities. Investigated the language, presented in the regulatory legal acts, identified the differences and communications of concept "payment system" with related economic definitions, given the author's definition, based on a systematic approach.
Key words: payment system, clearing system, payment transaction, payment method, payment calculation.

Shabayev Rafael Erkinovich, Postgraduate, Financial University under the Government of the Russian Federation, Moscow, Russia E-mail: rafael.shabaev@gmail.com
TO THE QUESTION OF THE APPLICATION OF THE TOOLS OF RISK MANAGEMENT IN THE SYSTEM OF REGIONAL TAX REGULATION
The article is devoted to the application of tools for risk management in the management of tax policy of the Russian Federation. The relevance of this study due to the need to improve the quality of management decisions in the field of public administration in conditions of uncertainty. The article contains the analysis of using risk management tools in the public sector of foreign countries and of the Russian Federation. The use of these tools should be comprehensive and cover all spheres of government. The article contains a description of the existing sources of risks and the implementation of the risk management system on the example of taxation – one of the directions of activities of authorities operating at the regional level. The introduction of an integrated system of risk management requires the analysis of sources and factors of risks, as well as the formation of the order of integration of the risk management system for each area of regional management.
Key words: tax policy, risk management, risk-based approach tax ris

Astrahantseva Irina Anatolievna, Candidate of economic Sciences, Associate Professor, Siberian Federal University, Russia, Krasnoyarsk E-mail: astrahantsevaia@gmail.com
Ignatova Tatyana Vasilievna, Candidate of economic Sciences, Associate Professor, Siberian Federal University, Russia, Krasnoyarsk E-mail: ignatova0307@yandex.ru
CONTROLLING OF ORGANIZATION LIABILITIES: ANALITICAL ASPECT
The article considers theoretical-methodological and practical aspects of the implementation of controlling functions of the debt of the organization's position. The main emphasis is on record debt load, as the basis for maintaining the stability and balance of finance. The practical approaches to the solution of management tasks in modern financial management are considered on the example of energy company included in the group of interrelated organizations.
Keywords: financial management, organization liabilities, credit debt, debt burden, operation profit, financial stability.

Bakulevskaya Diana Andreevna Postgraduate, Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: blv_fm@mail.ru
FEATURES OF ORGANIZATION ACCOUNTING AND ANALYSIS PROVIDING OF INTERNAL CONTROL FOREIGN ECONOMIC ACTIVITY
The article discusses the interconnections between management, financial accounting and the need to develop information and analytical support of foreign economic activity of the organizations for ensuring internal controls.
Key words: accounting and analytical support, internal control in the sphere of foreign economic activity.

Bakulevskaya Larisa Vitalyevna, Candidate of Economic Sciences Associate Professor at the Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: blv_fm@mail.ru
Sokolova Ksenia Anatolievna Master Volga State University of Technology Russia, Yoshkar-Ola E-mail: ka.sokolova94@yandex.ru
ANALYTICAL USE REPORT ABOUT FINANCIAL RESULTS ON THE EXAMPLE OF THE COMPANY PJSC "TATNEFT"
The problem of providing information about the financial condition of the organization to external and internal users requires enhanced analytical capabilities of report on financial results. In the article performed the analysis of financial results statement of the company PJSC "Tatneft". Revealed the importance of an information report for internal users.
Key words: report about financial results, Profits and Losses Report, analytical capabilities, horizontal, vertical analysis.

Boboshko Vladimir Ivanovich, Doctor of economic Sciences, Professor, Professor of Economics and Accounting chair, Moscow University of the Ministry of Internal Affairs of the Russian Federation named after V.Y. Kikot Russia, Moscow E-mail: V.Boboshko@mail.ru
APPLICATION OF SPECIAL ACCOUNTING KNOWLEDGE IN LEGAL PRACTICE
Accounting knowledge contains many specific standards established by the legislation, requirements, methods and ways of accounting objects and their assessment, the application of which is mandatory for compliance with accounting procedures and the formation of the accounting (financial) and tax reporting. The article describes the features of the application of such knowledge in the area of legal practice, the forms used in conducting audits.
Key words: legal practice, accounting knowledge, forms and methods of knowledge, the admissibility of evidence, the actions of the law enforcer.

Boboshko Vladimir Ivanovich, Doctor of economic Sciences, Professor, Professor of Economics and Accounting chair, Moscow University of the Ministry of Internal Affairs of the Russian Federation named after V.Y. Kikot Russia, Moscow E-mail: V.Boboshko@mail.ru
N. V. Orlova Adjunct, Moscow University of the Ministry of Internal Affairs of the Russian Federation named after V.Y. Kikot Russia, Moscow E-mail: onv-orlova@yandex.ru
LABOR RESOURSES ACCOUNTING IN THE OUTSTAFFING SYSTEM
This article is dedicated to the topical problem of legal support of the outstaffing. Considered the changes of the labor legislation in Russian Federation in the article, that established the procedure and conditions for borrowing personnel from other employers.
Keywords: Labor potential, outstaffing, outsourcing, contingent labor, private employment agency, external resource.

Derevyashkin Stepan Anatolevich, Candidate of Economic Sciences Associate Professor at the Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: bua.2015@mail.ru
POSSIBILITY OF FACTOR ANALYSIS IN EVALUATION OF ENTERPRISE RISKS AND ITS IMPACT ON THE CAPITAL OF ORGANISATIONS
The article describes the approaches to the analysis of risks in modern conditions, defined essence and the purpose of risk analysis. As part of the study of the impact of entrepreneurial risks in the capital of the organization, consider using factor analysis methods to assess capital changes due to the effects of risks and the effectiveness of measures aimed at reducing of the risk.
Key words: risk, capital, risk analysis, factor analysis.

Evstafieva Alsu Husainovna, Candidate of economic Sciences, Associate Professor, Department Of Economics and Business in the construction Kazan State University of Architecture and Construction Russia, Kazan E-mail: evalsu@yandex.ru
Ermakova Alexandra Igorevna, Master of Economics and Business in the construction Kazan State University of Architecture and Construction Russia, Kazan E-mail: sas-ermakova@mail.ru
PAYMENT SYSTEM DEVELOPMENT IN TERMS OF MATERIAL STIMULATION EMPLOYEES OF COMPANIES USING KPI INDICATORS
The application of advanced management methods, distribution and economic incentives for employees of enterprises is motivating basis for the development of enterprises, enhance the effectiveness of labor resources. The article deals with the theoretical basis of the remuneration system in terms of material incentives for workers with key performance indicators, developed the method of premium calculation based of on KPI's, which reflects the compliance costs of workers receive material compensation.
Key words: key performance indicators, bonuses condition, effective stimulation methods, wage system.

Kolesnik Aleksey Leonidovich, Head of the branch Federal Governmental Institution "Black Sea Fleet Management" - "5 financial and economic service" E-mail: revizia2012@gmail.com
PLANING OF INTERNAL AUDITS PUBLIC INSTITUTIONS
At the present stage of development of the control of risk-oriented planning is the main way of internal audit planning. However, most ministries and agencies have only recently started to apply this kind of planning or switched to a risk-oriented planning is still using in the course of planning as the main indicators for inclusion in the plan termination date of the last control activities and the volume of untested period expenses. Even 20-30 years ago, this approach was fundamental in the planning of control activities and on the condition of relatively low degree of variability in the regulatory framework, centralized economy and a sufficient number of staff supervising bodies meet the requirements of time, allowing for continuous monitoring and audit process. Currently, the economic situation is becoming increasingly uncertain, the regulatory framework - changing and staff numbers of supervisory structures does not allow to carry out checks in continuous manner. However, the obligation to help the department (ministry) to achieve the goal set by the Budget Code, to provide targeted, legitimate and effective use of budget funds, using systematic, consistent approach to evaluate and improve the effectiveness of risk management, control and governance requires to audit primarily processes, the risk of violation in which is higher. For identification of such processes is necessary to introduce a risk-oriented planning. The reorientation of the public internal audit of high-risk facilities will provide a check in the first place the state-owned institutions, which are the most likely significant financial irregularities.
Key words: internal audit plan, risk-based planning, risk, conception, budget

Makarenko Svetlana Anatolyevna Candidate of economic Sciences Associate Professor of the Department of audit FGBOU VPO "Kuban state agrarian University named after I. T. Trubilin" E-mail: svetmakarenko888@mail.ru
Golubtsova Anastasia Andreevna Student FGBOU VPO "Kuban state agrarian University named after I. T. Trubilin" E-mail: ms.golubcova@mail.ru
Babak Anastasia Pavlovna Student FGBOU VPO "Kuban state agrarian University named after I. T. Trubilin" E-mail: Leonid1690@mail.ru
THE CONCEPTUAL FRAMEWORK OF THE IMPLEMENTATION OF INTERNAL CONTROL IN THE MANAGEMENT SYSTEM OF SMALL AND MEDIUM BUSINESS
The article is devoted to problems of formation of the system of internal control, described the main elements of the internal control system, studied classification criteria, the nature and types of control procedures. The proposed model of implementation of internal control management system of small and medium-sized businesses. Developed recommendations on the allocation of authority and control in organizations, the observance of which will ensure the effectiveness of the internal control system at the lowest cost.
Key words: internal control, risk assessment, control procedures

Nesterov Vladimir Nikolaevich, Doctor of economic Sciences, Head of the Economic Analysis and Audit chair, Kazan (Volga) Federal University, Russia, Kazan E-mail: Nesterov_kki@mail.ru
ACCOUNTING AND ANALYTICAL SYSTEM IN THE FORMATION OF COMPANY’S STRATEGY
The article describes the problem and the mechanisms of formation of information base of management product-assortment development of the enterprise. Particular attention is paid to the accounting and analytical support of economic optimization of the production program, development processes, introduction of new products and other innovations.
Key words: innovation, analytical and accounting system, production program, research and development, functional and cost analysis, expenses, profit margin

Rastamhanov Ruslan Rifovich Postgraduate, Tyumen State University, Executive Director of "RASTAM-Ecology" Russia, Tyumen E-mail: bgd@rastam.ru
THE ROLE OF REPORTING IN THE FIELD OF ORGANIZATIONS’ SUSTAINABLE DEVELOPMENT IN ENSURING ENVIRONMENTAL SAFETY OF BUSINESS
Sustainable development of organizations in Russia, as well as in other countries, subject to national legislation, taking into account international standards. Economic regulation mechanism fully applies to environmental safety and effectiveness of the organizations in the environmental field. The article deals with problems of formation of reporting on environmental efficiency of oil companies, offered the direction of improvement.
Key words: ecological safety, environmental risks, economic mechanism, economic regulation, reporting principles, sustainable development.

Savinova Evgeniya Anatolevna, Candidate of economic Sciences Associate Professor, Chair of Finance and Statistics, Bryansk State Academician I.G. Petrovski University Russia, Bryansk E-mail: joan.savinova@gmail.com
Saltykova Olga Ivanovna, Master student, Bryansk State Academician I.G. Petrovski University Russia, Bryansk E-mail:m.olya93@mail.ru
RELIABILITY ASSESSMENT OF THE BANK ON THE EXAMPLE PJSC "MOSCOW INDUSTRIAL BANK"
The article deals with the problem of assessing the reliability of banks. The key indicators for the evaluation activities are net assets (real assets net of debt), the amount of borrowed funds on deposits of physical persons, the number of interbank transactions (the value received and issued borrowings of other financial institutions). Special attention is paid to the study of the specific application VS Kromonov method for compiling reliability rating of banks. We consider the criteria for calculating financial indicators, their relationship with the normative values, as well as defining characteristics of the composite reliability index. The basis of calculation methods laid such indicators as the general safety factor, instantaneous liquidity ratios, capital protection, stock capitalization of profit, cross-ratio. The authors present the calculation of reliability indices on the example of PJSC "Industrial Bank" by the method of VS Kromonov. The analysis led to the conclusion that the bank is not reliable, as evidenced by the disparity of calculated coefficients to the standards.
Key words: reliability of the bank, the bank's rating, the stability of the bank, VS Kromonov method.

Khudyakova Tatyana Albertovna Candidate of economical Science, Associated professor Head of the chair « Economics and Management at the enterprises of sphere of services, recreation and tourism» South Ural State University Russia, Chelyabinsk E-mail: ek_pred@mail.ru
DEVELOPMENT OF INTEGRATED INDICATORS ASSESSMENT OF THE LEVEL OF FINANCIAL AND ECONOMIC SUSTAINABILITY OF THE ENTERPRISE
The article is devoted to the development of an integral indicator of the level of financial and economic sustainability on the basis of analysis of the functioning of economic entities in modern conditions of the variable economy. The construction of indicators of certain financial and separate economic sustainability considered as random variables distributed according to a particular distribution law with relevant this law parameters, take into account the existence of target limits.
Key words: sustainability of the enterprise, integrated component of sustainability, economic sustainability, goal-setting, the target area, the factor of tactical sustainability in relation to the goal.

Tsapaeva Svetlana Radifovna, Chief Accountant OOO "Gazprom gas distribution Yoshkar-Ola", Russia, Yoshkar-Ola
METHODOLOGICAL FEATURES OF COST ACCOUNTING IN GAS DISTRIBUTION COMPANIES
Issues relating to the costs accounting and the formation of the cost, do not lose its relevance because of its methodologically correct solution depends the financial position, determined by the level of progress of key performance indicators of business organizations. Specifics of gas distribution companies influences the organizational and methodological issues of cost accounting, and therefore there is a need to find more effective and optimal approaches to substantiation production accounting.
Key words: costs of production, decision making, management accounting, production accounting, classification of costs, business process, cost module

Shvetsova Natalia Kimovna, Candidate of economical Science, Associate Professor, Department of Economics and Finance Mari State University Russia, Yoshkar-Ola
ACCOUNTING AND INFORMATION SUPPORT OF MANAGEMENT FOR ORGANIZATION’S SUSTAINABLE DEVELOPMENT
Managing of organization’s sustainable development has high requirements for information support of the decisions, to develop, in particular, and on the basis of accounting and reporting. The article deals with provisions related to the need to improve the reliability of the information, technology of its preparation and unification. Identified the boundaries of the integrated management reporting, formed on the basis of the modular approach.
Key words: information security, information technology, reporting, reliability, management accounting, integration.

Getman Viktor Grigorevich, Doctor of Economics, Professor Department of Accounting, analysis and audit of the Financial University under the Government of the Russian Federation, Moscow, Russia E-mail: buhuchet@fa.ru
DISCLOSURE ISSUES OF INFORMATION ABOUT BENEFICIARIES-OWNERS OF COMPANIES AND ELIMINATION OF UNJUSTIFIED ECONOMIC DISPARITY OF RUSSIAN CITIZENS
Current disclosure issues of information about beneficiaries-owners of companies are assessed critically in the article. Analysis of novelties arose with adopting of Federal Law n215-FZ is provided, and recommendations to make it’s contents better are given. Attention was devoted to issues of elimination of unreasonable and unjustified economic disparity of Russian citizens. Development of Complex program of disparity elimination and it’s urgent implementation are recommended to government bodies. Primary measures and specific recommendations to reach the goal are provided in the article.
Key words: information about beneficiaries-owners of companies; clarification disclosure issues and requirements; main direction of elimination of unreasonable and unjustified economic disparity of Russian citizens.