Annotation 2-3 (62-63) 2021

Akulinin Fedor Vladimirovich

Candidate of Economic Sciences

Associate Professor of Department of organizational and managerial innovation

Plekhanov Russian University of Economics

Russia, Moscow

E-mail: Akulinin.FV@rea.ru

Ryabchina Daria Andreevna

Student

Faculty of Management

Plekhanov Russian University of Economics

Russia, Moscow

E-mail: 19rda99@mail.ru

INNOVATIVE MARKETING AS THE MAIN CONDITION FOR THE DEVELOPMENT OF A COMPANY IN THE ERA OF DIGITALIZATION

This article discusses the main reasons for the transition of an organization to an innovative path of development, determines the effectiveness of the joint implementation of the innovative and marketing policy of the enterprise on the results of its activities. It also reveals the essence of the concept of "innovative marketing" and presents the main activities associated with this activity. The main directions of innovative marketing development, as an integral system in the context of the digitalization of the economy, are determined.

Keywords: innovation, marketing, innovation policy, innovation market, innovation marketing, competitive advantages.

Gerasimov Kirill Borisovich

Doctor of Economic Sciences, Associate Professor

Department of Industrial Economics and Production Management

Samara State Technical University

Professor at the Department of Economics

Samara National Research University

Russia, Samara

E-mail: 270580@bk.ru

Chechina Oksana Sergeevna

Doctor of Economic Sciences, Associate Professor,

Head of the Department of Industrial Economics and Production Management

Samara State Technical University

Russia, Samara

E-mail: chechinaos@ya.ru

Vasilchikov Alexey Valerievich

Candidate of Economic Sciences, Associate Professor

Department of Industrial Economics and Production Management

Samara State Technical University

Russia, Samara

E-mail: vav309@yandex.ru

RELATIONSHIP OF INNOVATION WITH ORGANIZATION STRATEGY

The article examines the problem and defines the mechanism for coordinating innovative efforts with the organization's strategy. It also discusses the challenges of measuring the value of innovation and providing some simple metrics that can be used to quantify the performance of an organization's project activities. The results of the study can be used for organizations in any field of activity, carrying out the innovation process in the context of the developed strategy.

Keywords: innovation, strategy, project portfolio, indicators, organization.

Golovko Olga Nikolaevna,

Doctor of Pedagogical Sciences, Associate Professor,

Professor of the Department of Pedagogical Education

Sevastopol State University,

Sevastopol, Russia

E-mail: pedagogical_education @ mail.ru

Posnaya Elena Anatolyevna,

Candidate of Economic Sciences, Associate Professor,

Associate Professor of the Department of Finance and Credit,

Sevastopol State University,

Sevastopol, Russia

E-mail: sntulena@mail.ru

Yarovaya Natalia Vladimirovna,

Candidate of Economic Sciences, Director of the Examination

Center for Combating Money Laundering / Terrorist Financing,

Sevastopol State University,

Sevastopol, Russia

E-mail: yarovayanv@mail.ru

Ditsulenko Olga Igorevna,

Postgraduate of Department of Finance and Credit,

Sevastopol State University,

Sevastopol, Russia

E-mail: info-erk@yandex.ru

INNOVATIVE APPROACHES TO TEACHING ECONOMIC AND LEGAL DISCIPLINES IN HIGHER EDUCATION INSTITUTIONS

The article is devoted to the problem of the formation of practical skills in future forensic experts and the directions of its solution are developed, a scheme is proposed that allows students to obtain practical skills in this profile at the university. It is proposed: in the course of the course work on the discipline "Forensic economic examination" to set the students the task of writing an expert opinion. Thus, the student acquires a practical skill in writing a forensic economic examination using theoretical knowledge and on the materials of the present case. The teacher, coordinating the work of students, also develops his pedagogical skills in terms of the selection of the content of education, forms, methods and means of teaching in the discipline. The structures of the Ministry of Justice and the Ministry of Internal Affairs will be able to learn about potential promising experts.

The thematic direction of the study is relevant, since forensic experts, being narrow-profile specialists, are in sufficient demand in the modern labor market. The existing basic educational programs provide for coursework in the discipline "Forensic economic examination". The introduction of the proposal presented in this article will optimize the training of economics students, make them more competitive in the labor market.

Keywords: teaching methods, economic and legal disciplines, university student, forensic expert, economic forensic examination, course work.

Zhuravlev Maxim Alexandrovich,

Postgraduate student of the Department of Taxes and Tax Administration

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: m.zhur95@mail.ru

TRANSFORMATION OF TAX CONTROL IN THE CONDITIONS OF DEVELOPMENT OF THE DIGITAL ECONOMY

One of the priority tasks of the tax authorities in terms of control work is to promptly suppress tax evasion schemes and reduce the volume of the shadow economy. Modern information resources allow tax authorities to identify taxpayers with high risks in real time and promptly respond to them. New software systems reduce the burden on tax authorities and increase the efficiency of control work. Thanks to digital technologies, tax administration becomes almost invisible, and tax compliance becomes part of the natural economic environment of the taxpayer.

The transformation of tax control in the digital economy is taking place through the creation of an “adaptive platform” for tax administration, which begins to work exclusively with digital data sources, operating them in real time, with built-in tax compliance.

Keywords: tax system; digital economy; tax control; unjustified tax benefit; transparency of the economy.

Zagainova Evgeniya Nikolaevna,

Applicant of the Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola,

E-mail: evgenyakrizh88@yandex.ru

FACTORS OF SOCIAL MOTIVATION OF ENTREPRENEURS TO INCREASE INNOVATIVE ACTIVITY OF THE REGIONAL ECONOMY

The article discusses the issues of motivation of socially responsible small business, which can be implemented with the help of: legislative regulation of socially responsible behavior; practical application of indicators for assessing socially responsible activities; in-house planning of socially responsible programs. For a more effective implementation of innovative programs, the author conducted a study based on a survey of small businesses in the region.

Keywords: innovation; socially responsible entrepreneurship; motivational factors.

Litvin Irina Yurievna,

Candidate of Economic Sciences, Associate Professor,

Department of management and innovation of the

Financial University under the Government

of the Russian Federation

Russia, Moscow,

E-mail: IYLitvin@fa.ru

Litvin Andrey Yuryevich

Leading Specialist of the Office Technology Department

PJSC "Sberbank".

Russia, Moscow

E-mail: cccp126@yandex.ru

ARTIFICIAL INTELLIGENCE AS ONE OF THE DIRECTIONS OF INNOVATIVE DEVELOPMENT OF THE BANKING SECTOR

The article discusses the main directions of the development of artificial intelligence in the banking sector. The authors note that modern innovations that stimulate rapid digitalization, including in the field of banking technologies, affect the nature of the banking business and contribute to the creation and implementation of new products in response to the requests of consumers of banking services and potential customers of banks. The study shows the features of the introduction of artificial intelligence in various areas of the banking sector.

Keywords: innovations, innovative technologies, artificial intelligence, banks, banking sector.

Litvinenko Inna Leontievna

Candidate of Economic Sciences, Associate Professor,

Department of Management and Entrepreneurship,

Moscow State University of Humanities and Economics.

Russia, Moscow

E-mail: innalitvinenko@yandex.ru

INNOVATION AND INVESTMENT CLIMATE OF RUSSIA IN THE CONDITIONS OF CORONACRISIS

The article examines the changes that have taken place in the innovation and investment climate of Russia in the context of the coronavirus crisis. The key vectors of changes in the innovation and investment climate have been identified and those parameters have been identified by which the domestic innovation and investment climate in the country in 2020 remained stable compared to the indicators of 2019. Based on the results of the analysis, the author has made a forecast of a possible change in the situation in the field of innovation and investment climate in Russia for the short and medium term. The key factors of the expected changes are considered and it is shown how the COVID-19 pandemic influenced the intensity of the influence of each of the considered factors of the innovation and investment climate. Based on the results of the study, the author has developed a system of proposals for adapting economic policy to changes that have already taken place in the innovation and investment climate of Russia and are expected in the short term.

Keywords: macroeconomic development, COVID-19 pandemic, economic policy, innovation and investment climate, economic forecasting.

Mityakov Evgeny Sergeevich,

Doctor of Economic Sciences,

Professor of the Department of Computer Science,

MIREA - Russian Technological University.

Russia, Moscow

E-mail: iyao@mail.ru

Skvortsova Ekaterina Vasilyevna,

Postgraduate Department of Innovation Management

Nizhny Novgorod State Technical University named after R. E. Alekseeva.

Russia, Nizhny Novgorod

E-mail: zaharovakv@yandex.ru

MODEL OF THE INFORMATION SYSTEM FOR SUPPORTING INNOVATIVE ACTIVITIES OF THE REGION

The article proposes a model of an information and analytical system for ensuring innovation activity in the region. The proposed information system is based on a modular principle of construction, in which a wide range of emerging tasks of ensuring the innovative activity of the region is combined into a single integrated environment, which makes it possible to provide the required information and analytical support at all stages of the innovation life cycle. The article presents the key requirements and develops a conceptual scheme of the information system for ensuring innovation activity in the region. The stages of prototype development and key functions of the decision support system are presented. The scheme of the information and analytical system for ensuring innovation activity in the region is proposed, which contains four main modules integrated into a single structure aimed at automating the processes of data analysis and processing using machine learning and modeling tools. The use of the proposed information and analytical system is aimed at helping the leaders of the subjects in the analysis of innovative indicators of the region and assessing the effectiveness of measures taken to ensure innovation.

Keywords: ensuring innovative activity, innovative development of the region, information system model, decision-making.

Popadyuk Tatiana Gennadevna,

Doctor of Economics, Professor

Department of Management,

Financial University under the Government of the Russian Federation,

Russia, Moscow,

E-mail: TPopadyuk@fa.ru

Mishina Kristina Andreevna,

Student

Graduate Higher School of Management,

Financial University under the Government of the Russian Federation,

Russia, Moscow,

E-mail: christina-mishina@yandex.ru

THE NEW ATTITUDE OF MANAGERS TO INNOVATION IN THE 21ST CENTURY

The article shows that the development of companies and the increase in their share in the global market is associated with the level of implementation of various innovations in the business processes of organizations. The objectives of this study are to study the current state of innovation processes in companies operating in the global markets, analysis relationship management team organizations to the introduction of technologically advanced modern techniques, the study of the significance of these techniques and innovative tools, creating solutions to overcome the challenges of innovation, and the study of the level of innovative development of Russian enterprises and their goals in this area. Examples of successful practices of companies that have used innovations to grow and develop on the world stage are given. The result of this work is reasoned conclusions about the need to change the attitude of managers to innovation, about the increasing role of organizational innovations, including innovations in business models of companies under the influence of the deepening process of digitalization, about the need to use an ecosystem approach in the organization and stimulate innovation processes.

Keywords: innovation, business model, value proposition, innovation strategy, digitalization, internal organizational processes, resistance to innovation, innovation ecosystem.

Sumina Ekaterina Vladimirovna,

Candidate of Economic Sciences, Associate Professor

Siberian State University of Science and Technology

named after Academician M.F. Reshetnev.

Russia, Krasnoyarsk

E-mail: katrinsv@yandex.ru

THEORETICAL APPROACHES TO THE MANAGEMENT OF INNOVATIVE ACTIVITIES BASED ON THE CONCEPT OF ADVANCED DEVELOPMENT

The article reveals the basic theoretical approaches to advanced development, which make it possible to identify and activate the factors that affect the effectiveness of innovation. The theoretical basis of advanced development has been determined and presented: a competence-based approach that reveals the role of competencies as necessary skills and abilities that open up new technological opportunities for the development of socio-economic systems; an approach based on the development of dynamic capabilities as the ability of the system to change and outrun; a theoretical approach based on the priority of the introduction of scientific and technological innovations, the latest technologies and changes in the basic industries, determining the technological priorities of the region; theoretical approach based on the spatial theory of economic development. From this point of view, advanced development is achieved on the basis of obtaining an agglomeration effect and a certain spatial localization. The methodological basis for the research and preparation of this work includes fundamental research by Russian and foreign scientists in the field of regional economics, innovative development, and economic theory.

Keywords: innovative activity, advanced development of the territory, key competencies, dynamic abilities, technological development, spatial localization of the territory.

Sumina Ekaterina Vladimirovna,

Candidate of Economic Sciences, Associate Professor

Siberian State University of Science and Technology

named after Academician M.F. Reshetnev.

Russia, Krasnoyarsk

E-mail: katrinsv@yandex.ru

TERRITORIES INNOVATION MANAGEMENT: COMMUNICATION TECHNOLOGIES AND DIGITAL PLATFORM

The article substantiates the need to form a digital platform that ensures the process of reproduction of knowledge. The problems of knowledge formation in the digital environment are highlighted, aggravated by the unevenness of the effectiveness of innovation. The traditional model of communication between the participants of the innovation process is presented. New features of the communication model of interaction between innovation participants in the digital environment have been identified. The possibility of creating a unified digital environment for interaction between innovation participants, connecting to a single source of information and coordination mechanisms, as well as the digital transformation associated with this process, direct communication between the authorities and citizens, built in some regions, has been disclosed. The growth in the quantity, quality and diversity of relationships between organizations, citizens and socio-economic systems, the changing dynamics of the number of transactions and the amount of data in circulation, is taken into account and leads to difficulties in synchronizing the participants in the management process. The role of implicit knowledge as a result of innovation has been substantiated. The changes in the communication model in the management of innovative activities of the territory on the basis of a digital platform are highlighted. The methodological basis for the research and preparation of this work includes fundamental research by Russian and foreign scientists in the field of regional economics, innovative development, and economic theory.

Keywords: communication process, innovative activity of territories, digital platform.

Faikov Dmitriy Yur'evich,

Doctor of Economics, Associate Professor,

Head of Analytics and Internal Communications Department

Russian Federal Nuclear Center -

All-Russian Scientific Research Institute of Experimental Physics.

Russia, Sarov

E-mail: cat1611@mail.ru

Faikova Ekaterina Dmitrievna,

Master’s degree student

Department of Environmental Economics

Moscow State University M.V. Lomonosov.

Russia, Moscow

E-mail: kasofa2301@gmail.com

NEW TECHNOLOGIES AND STRATEGIC OPPORTUNITIES OF THE ROSATOM STATE CORPORATION IN THE DEVELOPMENT OF THE NORTHERN SEA ROUTE

The development of the Northern Sea Route is a national-scale project that includes issues of economic, territorial development, international relations, national security, etc. The state atomic energy corporation Rosatom is included in the project management system, which is new and requires careful study. The purpose of the work is to identify and assess the role of the state corporation "Rosatom" in the development of the Northern Sea Route. For this, the system of management of the development of the Northern Sea Route is considered; highlighted the economic, organizational, state regulatory functions and powers of the state corporation "Rosatom" in this process; identified and analyzed investment and infrastructure projects of the state corporation in the area of ​​the Northern Sea Route. Conclusions are drawn about the special role of the state corporation "Rosatom" in the development of the Northern Sea Route, which consists in the fact that it combines its own economic interests; state interests; provides expansion of opportunities for innovative development in the region. It has been substantiated that this role is facilitated by the experience of the state corporation in implementing long-term projects, experience in the territories of presence, experience in diversifying activities and developing new industries. The implementation of new projects based on advanced technologies by the state corporation in the Arctic zone, which implies the development of high-tech industries and activities in the region, and also creates a serious multiplier effect, is highlighted as prospects. In general theoretical and practical terms, it is noted that the management of a large project, including issues of territorial development, with the participation of a state corporation is an important experience in the development of forms of public-private partnership, which requires further scientific and methodological comprehension.

Keywords: the Arctic zone of the Russian Federation, the Northern Sea Route, the state corporation "Rosatom", territorial development, innovative development.

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

Ivanova Anna Alekseevna,

Master’s degree student

Department of Management and Marketing

Chuvash State University named after I.N. Ulyanov.

Russia, Cheboksary

E-mail: ivanova3011anna@mail.ru

DEVELOPMENT OF FOREIGN AND DOMESTIC MARKETS FOR ORGANIC AGRICULTURE PRODUCTS

The article analyzes the current state of the market of organic products in foreign countries and in the Russian Federation. The international experience of state regulation of organic agriculture is considered. The directions of state support and legal regulation of the market of organic products in different countries of the world are summarized. According to the results of the study, the problems and prospects of the development of organic agriculture in Russia are systematized.

Keywords: organic agriculture, organic products market, state regulation, support programs, international standards.

Vasina Anna Nikolaevna,

Candidate of Political Sciences, Associate Professor

Department of Civil Law Disciplines

Vladivostok Branch of Russian Customs Academy

Russia, Vladivostok

E-mail: vasina_vasina@mail.ru

Demina Yulia Andreevna,

Assistant of the Department of World Economy

Far Eastern Federal University.

Russia, Vladivostok

E-mail: demina0001@mail.ru

ATTRACTING FDI TO DIGITAL SECTOR OF ASEAN ECONOMY: ECONOMIC, POLITICAL AND LEGAL ASPECTS

Currently, ASEAN, as a regional economic integration association, demonstrates great success in the development of the digital sector of the economy. These successes are largely due to the high performance of attracting FDI to this sector. The experience of ASEAN in attracting FDI to the digital sector of the economy can be used in the further construction of the Eurasian Economic Union (EAEU)  regional economic integration association with the participation of Russia. The article solves the following tasks: the statistical indicators reflecting the volume of FDI inflows into the digital sector of the ASEAN economy are analyzed and the main trends in this area are identified; the categories of investors directing FDI to the digital sector of the ASEAN economy are considered, taking into account the criterion of the object of investment; the ASEAN policy in the field of development of the digital sector of the economy and attracting FDI to it are studied, the types of official documents formalizing such a policy are highlighted. The study concludes that the prospects for further FDI flows into the digital sector of the ASEAN economy are promising.

Keywords: ASEAN, FDI, foreign investors, investment objects, digital economy, ICT, region policy, official documents.

Zotikov Nikolay Zotikovich

Candidate of Economic Sciences, Associate Professor

of the Department of Finance, Credit and Economic Security

Chuvash State University

Russia, Cheboksary

E-mail: zotikovcontrol@yandex.ru

Lyubovtseva Elena Gennadevna

Candidate of Economic Sciences, Associate Professor

of the Department of Finance, Credit and Economic Security

Chuvash State University

Russia, Cheboksary

E-mail: lyubovceva_elena@mail.ru

COVID-19: ITS IMPACT FOR THE ECONOMIES OF GERMANY AND RUSSIA

The coronavirus epidemic that began in China, which in a few weeks turned into a pandemic on a global scale, led the world economy to an unprecedented economic crisis: the production sector was suspended, production and economic ties between enterprises, countries were sharply reduced, population movement was limited, and self-isolation was declared. to the crisis in the service sector, hotel industry, tourism. Thus, the pandemic has covered all aspects of the life of enterprises and the population.

Among the countries of the European Union, the negative consequences of the pandemic affected primarily the German economy due to its openness. First of all, the automotive industry, mechanical engineering, and the social sphere suffered. Tough government measures taken in the fight against COVID-19, the introduction of quarantine, the transfer of workers to a shorter working week, and subsequently the announcement of a lockdown, which was extended until mid-April 2021, significantly worsened the German economy. The 2020 recession ended Germany's 10-year continuous GDP growth and 8-year budget surplus.

Spring 2020 turned out to be the most disastrous for the Russian economy, which is dependent on oil exports. It was during this period that all sorts of measures were taken to combat COVID-19: closing borders, minimizing transport links, suspending the activities of enterprises, closing entire lines of business, introducing self-isolation of citizens, etc. The coronavirus pandemic has exacerbated unemployment and worsened the already low social status of the population.

In the article, the authors compared the economies of Germany and Russia, the measures taken to combat the coronavirus, their effectiveness, assessed the prospects for the economic development of Germany and Russia for subsequent periods.

Keywords: coronavirus pandemic, export, import, recession, budget deficit, inflation, quarantine, lockdown, economic crisis.

Ivanchenko Alexander Valerievich,

Candidate of Technical Sciences, Associate Professor

Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky.

DPR, Donetsk

E-mail: aleksandr.i@internet.ru

DIRECTIONS FOR IMPROVING THE PROMOTION OF PRODUCTS AND GOODS ON THE POULTRY MEAT MARKET

The article identifies the development trends of the poultry meat market, presents a forecast of market development for the period 2020-2025; the main directions of improving the mechanism for promoting products and goods on the poultry meat market have been determined; technologies for promoting products and goods on the poultry meat market based on innovative approaches are presented; channels for promoting products and goods on the poultry meat market were proposed; improved strategies for promoting products and goods on the poultry meat market, highlighted the main role of marketing promotion strategies leading to the purchase of poultry meat on the market; the most important functions of promoting products on the poultry market have been identified.

To form directions for promoting products and goods in the poultry meat market, an author's development is presented: "Wheel" of points of contact between the consumer and sellers in the poultry meat market when promoting products and goods, in which the "points" of contact of the consumer at various stages of the purchase of products and goods are highlighted and indicated , thus, the boundaries of interaction between producers, sellers and consumers of products and goods on the poultry meat market are clearly defined.

Keywords: poultry meat market, marketing, marketing research, promotion channels, innovations, experts, marketing strategies concept, post-image economy.

Kasianenko Tatiana Gennadievna

Professor, Department of Finance

St. Petersburg State University of Economics

Russia, St.Peterburg

E-mail: armache@yandex.ru

Filimonov Oleg Igorevich

Individual enterprise Adlook.me, CFO

Russia, St.Peterburg

E-mail: filimon.oleg@gmail.com

Kukhta Maria Valerievna

Master’s degree student

Saint Petersburg State University of Economics

Russia, St.Peterburg

E-mail: makerova-mariya@mail.ru

VIRTUAL BUSINESS ORGANIZATION: A SYSTEMic VIEW OF ESSENCE, PROPERTIES AND DEFINITION

This research is connected, first of all, with the concept of "virtual business". In a number of their articles, the authors conducted a systematic analysis of the terminology of this area - the concepts of virtualization, virtual reality, virtual economy, etc. But at the next stage it is important to find out what a “virtual organization” of a business is and what distinctive features it has. The focus of the article is the study of the essence of this concept, the identification of its primary and secondary properties, advantages and disadvantages, the development of a classification of types of virtual organization according to a number of main features. Also, a systematic analysis of the known definitions of this concept is given and its author's definition is proposed, devoid of the existing shortcomings.

Keywords: virtual business, virtual organization, system, system approach, structure, organizational and economic form of doing business.

Makrusev Viktor Vladimirovich,

Doctor of Physical and Mathematical Sciences, Professor

Department of Management, Russian Customs Academy

Russia, Lyubertsy

E-mail: akrusev@mail.ru

Lyubkina Ekaterina Olegovna,

Associate Professor, Candidate of Economic Sciences

Department of Management, Russian Customs Academy

Russia, Lyubertsy

E-mail: ekaterina.lyubkina@gmail.com

METHODOLOGICAL TOOLS FOR ASSESSING THE QUALITY OF CUSTOMS SERVICES

Current trends in the development of customs services make it necessary to develop common mechanisms for managing the system of customs services, including analysis and quality assessment. The subject of the study is a methodological tool for assessing the quality of customs services. The purpose of the study is to develop a methodology and technological scheme for assessing the quality of customs services based on expert and analytical modeling. The authors developed a methodological approach to the formation of service quality indicators and a technological scheme for system evaluation. The results of the pilot study carried out together with the representatives of the senior staff of the customs authorities on the expert-analytical modeling of the current and promising performance assessment indicator systems are presented. The authors formulated a theoretical basis for the development of methodological tools for assessing the quality of customs services.

Keywords: customs services, quality of services, customs service, system analysis, comprehensive assessment, methodological tools.

Maximov Maxim Igorevich,

Candidate of Technical Sciences, Associate Professor of the Department of Organizational and Management Innovations

Plekhanov Russian University of Economics

Russia, Moscow

E-mail: Maksimov.MI@rea.ru

Akulinin Fedor Vladimirovich

Candidate of Economic Sciences

Associate Professor of Department of organizational and managerial innovation

Plekhanov Russian University of Economics

Russia, Moscow

E-mail: Akulinin.FV@rea.ru

Bogomolov Dmitry Maksimovich,

Student of the Faculty of Management

Plekhanov Russian University of Economics

Russia, Moscow

FEAST AT A TIME OF PLAGUE? ANALYSIS OF REAL ESTATE MARKET GROWTH IN REGIONS OF RUSSIA

Despite the rather serious blow that the COVID-19 pandemic inflicted on almost all sectors of the national economy of our country, expressed in a sharp drop in production, disposable income of the population and, as a result, its purchasing power, there is reason to say that in a number of areas of the economy not only a failure was not recorded, but also vice versa, there is an active growth. A striking example of this phenomenon is the real estate market in a number of large cities, primarily in Moscow and St. Petersburg. In this case, we are talking about both the residential real estate market (both new buildings and secondary housing) and commercial real estate in a number of its types. In the article, the authors made an attempt to analyze the unexpected reaction of the market and the population.

Keywords: real estate, anti-crisis measures, investments, pandemic economics, COVID-19, agglomeration economics.

Safarov Hasan Huseynovich,

Doctor of Economic Sciences, Professor

St. Petersburg State University of Economics.

Russia, St.Peterburg

E- mail: safarovgg@gmail.com

Glinka Daria Yurievna,

Specialist of the 1st category of the

Department of Regulation of Tariffs for Transport Services

Committee on Tariffs of St. Petersburg.

Russia, St.Peterburg

E- mail: dariadarys@gmail.com

ADJUSTMENT OF THE METHODOLOGY FOR CALCULATING THE LIMIT SIZE OF THE CHARGE FOR PERFORMING A TECHNICAL INSPECTION OF VEHICLES

The article analyzes the existing methodology for calculating the maximum amount of fees for carrying out technical inspection of vehicles and identifies proposals for its improvement and updating. The analysis showed that the existing methodology for calculating the maximum amount of payment for technical inspection of vehicles is not perfect and needs to be updated. The proposed changes should enable inspection operators to improve their efficiency and evolve in the face of changing market conditions. The proposed recommendations will allow us to approach the process of calculating and setting the maximum amount of fees for conducting a technical inspection based on real economic indicators, providing an opportunity to take into account as many factors as possible that affect the cost of the service provided.

Keywords: technical inspection of vehicles, maximum amount of payment for technical inspection of vehicles, operators of technical inspection.

Tatarintseva Svetlana Gennadievna,

Candidate of Economic Sciences, Associate Professor of the Department of Finance

St. Petersburg State University of Economics.

Russia, St.Peterburg

E-mail: tatsg@mail.ru

Voronova Karina Alekseevna,

Ыtudent of the Faculty of Economics and Finance

St. Petersburg State University of Economics.

Russia, St.Peterburg

E-mail: karinapozitif@gmail.com

Eftina Daria Alexandrovna,

Ыtudent of the Faculty of Economics and Finance

St. Petersburg State University of Economics.

Russia, St.Peterburg

E-mail: eftina@mail.ru

KEY FACTORS WHEN CHOOSING A MARKETPLACE FOR THE PROMOTION OF FINANCIAL TRANSACTIONS AND RETAIL PRODUCT

The article describes the state of the legislation on financial transactions using the financial platform and the direction of development of the retail sales industry FMGG (fast moving consumer goods), provides an overview of financial and trading online platforms of different focus and scale that exist and are actively developing today. A comparative analysis of financial indicators and features of the leading marketplaces is presented. The main factors influencing the choice of sites for placing a commercial product are highlighted. Recommendations for the selection of marketplaces for the placement and further promotion of the desired services and goods have been developed.

Keywords: marketplace, online platform, financial performance, retail, product placement, factors for choosing a trading platform, marketing tools.

Trifonov Ivan Vladimirovich,

Doctor of Technical Sciences, Professor at the Department of Business Management

Financial University under the Government of the Russian Federation.

Russia Moscow

E-mail: ITrifonov@fa.ru

Turyanitsa Igor Olegovich,

Ыtudent

Financial University under the Government of the Russian Federation.

Russia Moscow

E-mail: igor.turyanitsa@gmail.com

CHANGE OF THE BUSINESS STRATEGY OF THE RUSSIAN FEDERATION COMPANIES IN THE SIDE OF THE "LEGAL MONOPOLY"

The desire to create ecosystem companies in the modern world is associated with various reasons: to keep their customers in the loop of their products and services, to simplify the business model. The article analyzes the main indicators of ecosystem companies in the Russian Federation for building a strategic map and provides a visualization of indicators of ecosystem companies. The basic concepts of the strategy of ecosystem companies in the Russian Federation are analyzed and a matrix of the prospects of projects when changing the business strategy of companies towards “legal monopoly” is proposed. The article will allow you to familiarize yourself with the concept of “legal monopoly” introduced by the authors when changing the business strategy of Russian companies.

Keywords: ecosystem, ecosystem companies, business model, strategy, risk matrix, banks.

Tkhor Sergey Alekseevich,

Candidate of Economic Sciences, Associate Professor

Luhansk State University named after Vladimir Dahl.

LPR, Lugansk

E-mail: razvitiye87@bk.ru

ASSESSMENT OF FACTORS OF BUSINESS DEVELOPMENT IN THE CONDITIONS OF SUSTAINABLE ECONOMIC DEVELOPMENT

The article presents the author's developments of the structure of the process of creating an anti-crisis management system and the scheme of the influence of the factors under study at different levels of influence. The article highlights internal and external factors, which are expressed in the imbalance of monetary and fiscal policy, unsatisfactory structure of income and expenditures of the population, instability of the functioning of basic political and legal institutions, lagging behind in scientific and technological development, and competition. The mechanism of influence of factors leading to the emergence of crisis situations is proposed. Along with negative factors, a list of those factors has been determined, the use of which can weaken the crisis phenomena, or neutralize them. The author proposes an enlarged scheme of the process of developing a strategy of behavior, in the presence of these two types of influence.

Keywords: crisis, anti-crisis strategy, entrepreneurial structures, anti-crisis management, mechanism of influence of factors, sustainable development.

Zatsarnaya Nadezhda Albertovna

Postgraduate of the basic department of international law,

finance and economy of China,

Plekhanov Russian University of Economics,

Russia, Moscow

E-mail: czarina-21@yandex.ru

TAX INSTRUMENTS AS A LEVER FOR CONTROL OF THE PARAMETERS OF ECONOMIC SUBJECTS AND THEIR ENVIRONMENT.

IDIOSYNCRATIC TAX INSTRUMENT - TAX SHIFTING

In the study, the author defines the category "tax instruments". In accordance with this definition, a list of tax instruments is designated, to which, in addition to the classical tax rate, tax base, tax benefits and tax sanctions, is attributed to the shifting of the tax burden. The principle of functioning of the instrument for shifting the tax burden is described. The classification of tax instruments used as levers to control the parameters of economic entities and their environment is given.

Keywords: tax instruments, tax rates, tax base, tax incentives, tax sanctions, tax burden shifting.

Karataev Aleksey Sergeevich,

Doctor of Economic Sciences, Professor,

Head of the Department of Finance, Monetary Circulation and Credit

Surgut State University of Khanty-Mansi Autonomous Okrug-Ugra.

Russia, Surgut

E-mail: karataev_as@surgu.ru

Feyzullaev Mushfig Ahad oglu,

Candidate of Economic Sciences, Associate Professor

Department of Finance, Monetary Circulation and Credit

Surgut State University of Khanty-Mansi Autonomous Okrug-Ugra.

Russia, Surgut

E-mail: fejzullaev_ma@surgu.ru

ASSESSMENT OF THE EFFECTIVENESS OF TAX POLICY IN THE CONDITIONS OF INVESTMENT DECLINE

The article examines the issues of tax policy efficiency, analyzes the process of tax policy formation, gives an assessment of the existing tax planning system in the context of investment stimulation of the economy. Weaknesses of tax policy and tax system are revealed. The influence of tax legislation on the development of all subjects of the economy is noted. The issues of the discrepancy between the interests of the state and the business community in terms of solving current problems in the context of an economic downturn are considered. Recommendations for improving the efficiency of tax policy have been developed and their implementation in the strategic future has been substantiated.

Keywords: tax system, fiscal policy, efficiency of tax policy, tax incentives.

Kolozhvari Yulia Borisovna,

Candidate of Economic Sciences, Associate Professor

Department of Innovation and Entrepreneurship

Faculty of Corporate Economics and Entrepreneurship

Novosibirsk State University of Economics and Management.

Russia, Novosibirsk

E-mail: ukolo@inbox.ru

Kolozvari Eduard Sergeevich,

Candidate of Economic Sciences, Associate Professor

Department of Financial Market and Financial Institutions

Faculty of Corporate Economics and Entrepreneurship

Novosibirsk State University of Economics and Management.

Russia, Novosibirsk

E-mail: ekolozhvari@mail.ru

Bychenko Evgeniy Borisovich,

Master’s degree student

Novosibirsk State University of Economics and Management.

Russia, Novosibirsk

E-mail: evgeniy270993@gmail.com

METHODOLOGICAL APPROACH TO OPTIMIZING THE PROJECT FINANCING STRUCTURE TAKING INTO ACCOUNT THE RISK FACTOR

The article suggests a methodological approach to taking into account the risk factor for the implementation of investment and construction projects when optimizing the structure of their financing. The methodological approach is based on a comprehensive assessment of the main indicators that characterize the risks of implementing investment and construction projects. The methodology is focused on meeting the requirements for financing projects implemented on the basis of project financing. The main risks that are taken into account in the methodology are: solvency risks, technological risks, and macroeconomic risks. The solvency risk is determined not only by the compilation of the project's cash flows, but also by the assessment of its impact on the budget of the developer's cash flow.

An example of calculating the indicator on the basis of which various project financing options are compared in the framework of the project financing scheme. Possible approaches to determining the optimal structure based on the proposed methodology are shown, and the advantages and disadvantages of choosing possible project financing scenarios are outlined.

Keywords: Investment and construction project (IСP), sources of financing, project financing. optimization of the project financing structure, risks of investment and construction projects, debt "coverage" covenants, solvency of the company, financial risk, macroeconomic risk, technological risk.

Makarov Alexey Stanislavovich,

Doctor of Economic Sciences, Professor

Department of Financial Management

National Research University

"High School of Economics".

Russia, Nizhny Novgorod

E-mail: asmakarov@hse.ru

Ryabova Elena Vyacheslavovna,

Candidate of Economic Sciences, Associate Professor

Department of Financial Management

National Research University

"High School of Economics".

Russia, Nizhny Novgorod

E-mail: eryabova@hse.ru

Lobanov Grigory Vasilievich,

Senior Lecturer

Department of Taxes and Taxation

Privolzhsky Institute for Advanced Studies of the Federal Tax Service of Russia.

Russia, Nizhny Novgorod

E-mail: grigorii_lobanov@mail.ru

THE ROLE OF THE STATE BUDGET AND TAX POLICY IN SOLVING

THE PROBLEMS OF SUSTAINABLE DEVELOPMENT

OF THE COMPANY IN THE CONTEXT OF DIGITALIZATION

The article presents an attempt to generalize the composition and clarify the approaches to solving the problems of sustainable development of the company in relation to the goals and objectives of the budget and tax policy of the Russian Federation, as well as the processes of digitalization that lead to the transformation of traditional approaches to management at both the state and corporate levels. The concept of sustainable development is considered as a system-forming one, which makes it possible to clarify the procedure for coordinating the goals, determining the composition of the tasks of the financial policy of the state and companies in the field of sustainable development. New opportunities for building financial relations between the state and companies in the context of digitalization are illustrated by relevant examples.

Keywords: budget policy, tax policy, sustainable development, digitalization.

Maximov Maxim Igorevich,

Candidate of Technical Sciences,

Associate Professor of the Department of Organizational and Management Innovations

Plekhanov Russian University of Economics

Russia, Moscow

E-mail: Maksimov.MI@rea.ru

Akulinin Fedor Vladimirovich

Candidate of Economic Sciences

Associate Professor of Department of organizational and managerial innovation

Plekhanov Russian University of Economics

Russia, Moscow

E-mail: Akulinin.FV@rea.ru

Polevoy Mikhail Vladimirovich,

Master’s degree student

National Research University

Moscow Institute of Electronic Technology.

Russia, Moscow

E-mail: mixpol121297@mail.ru

ABOUT ASSESSMENT OF THE QUALITY OF RUSSIAN BANKS ON INVESTMENT ATTRACTIVENESS

The article explores the use of the results of the analysis of the structure of the distribution of equity capital for making a decision to invest in banking products. The materials of reports on the activities of banks and legislative acts were considered. A rating of high-quality companies in the banking sector of the Russian Federation has been compiled. For each of the companies selected from the rating, an analysis was made of the list of persons who control or have significant influence over the credit institution. Tables were compiled with the necessary data of shareholders and brief information about the companies, a conclusion was made about the structure of share capital in the companies under consideration and the perception of the company by investors.

Keywords: shares, banking sector, share capital structure, investment.

Podustov Sergey Pavlovich,

Candidate of Economic Sciences, Associate Professor

Department of Finance, Monetary Circulation and Credit

Surgut State University.

Russia, Surgut

E-mail: podustov_sp@surgu.ru

Wang Lei,

Master of the Department of Finance, Monetary Circulation and Credit

Surgut State University.

Russia, Surgut

E-mail: lei.lei@inbox.ru

ECONOMIC SUSTAINABILITY OF THE ENTERPRISE

AND FACTORS AFFECTING IT

The article discusses the basic concepts and definitions of the economic sustainability of an enterprise. Analyzed the types of economic sustainability, as well as its internal and external factors. An analysis of the economic sustainability of an enterprise helps to answer the question of how independent an enterprise is from a financial point of view.

Keywords: economic sustainability, assessment, financial condition, analysis, pandemic, management.

Tikhonova Anna Vitalievna,

Candidate of Economic Sciences, Associate Professor

Department of Taxes and Tax Administration

Financial University under the Government of the Russian Federation,

Associate Professor of the Department of Statistics and Cybernetics

RSAU-Moscow Agricultural Academy named after K.A. Timiryazev.

Russia, Moscow

E-mail: AVTihonova@fa.ru

FACTORS OF TRANSFORMATION OF THE SYSTEM OF PERSONAL TAXATION

The article is devoted to identifying the factors leading to the need to transform the taxation system for individuals. Among the backbone factors, the author identified and substantiated the following: digitalization of labor relations, robotization (automation) of production, globalization of the labor market and new forms of employment. The authors noted that the driver of the variability of the system of taxation of the population is the transformation of the very nature of labor relations. In the process of research, we used general methods of cognition (deduction and induction, analysis and synthesis, description and generalization) and private-scientific methods of cognition (comparison method, graphical method of data presentation).

Keywords: personal income tax, tax on professional income, labor relations, changes in the tax system, digitalization, robotization.

Shashkova Tatiana Nikolaevna

Associate Professor of the Department of Accounting, Audit, Statistics,

Candidate of Economic Sciences

Ufa branch of the Financial University

under the Government of the Russian Federation,

Russia, Ufa,

E-mail: shashkavo1610@mail.ru

Emets Olga Anatolyevna

Master's Degree Student

Ufa branch of the Financial University

under the government of the Russian Federation,

Russia, Ufa,

E-mail: olga_emec@mail.ru

PROBLEMS OF FORMATION AND PROVISION OF TAX INFORMATION IN DIGITAL FORM

This article discusses the main problems arising in the context of the digitalization of the economy among the stakeholders. Possible reasons for the occurrence of such problems are reflected, and an analysis of the financing of the state program related to digitalization is made.

Keywords: tax information, digital economy, Russian Federation, digitalization, stakeholders.

Bugaev Alexander Vladimirovich,

Auditor, Academician of the Association of International Accountants

(UK, London) (FAIA (acad));

Professor of Vitebsk State Technological University.

Belarus, Vitebsk

E-mail: bugaev@gmail.com

Pakshina Tatiana Pavlovna,

Candidate of Economic Sciences, Associate Professor

Vitebsk State Technological University.

Belarus, Vitebsk

E-mail: pakshina@mail.ru

Ermachenko Olga Vasilievna,

Senior Lecturer

Vitebsk State Technological University.

Belarus, Vitebsk

E-mail: vgtu.ermachenko@mail.ru

DEVELOPMENT OF APPROACHES TO INTERNAL QUALITY CONTROLS OF AUDIT AT THE AUDIT FIRM LEVEL

The focus of this article is in internal quality controls of audit at the audit firm level. This article considers the key elements of quality audit according to ISCC 1 and ISA 220, as together they deal with important quality control considerations at both the firm level and the engagement level. The key elements of the quality audit were compared with the major components of internal control, including control environment, entity's risk assessment process, information system, control activities relevant to the audit and monitoring of control. The short and complete checklist of internal quality control of audit has been proposed.

Keywords: internal quality controls of audit, key elements of quality audit, checklis.t

Poryadina Irina Valerievna

Candidate of Economic Sciences,

Associate Professor of the Department of Management

Siberian University of Consumer Cooperation

Tyumen branch, Russia, Tyumen

E-mail: poryadinasibir@mail.ru

THE RATING ASSESSMENT AS A WAY TO DETERMINE THE FINANCIAL CONDITION OF AN ENTERPRISE

The article considers the rating assessment as one of the ways to determine the financial condition of an enterprise. The main research methods are computational-analytical and coefficient methods, generalization, comparison and synthesis. The practical significance of the study lies in the possibility of using the rating assessment in combination with traditional methods of assessing the financial condition of the enterprise for timely identification of problems in the company's activities.

Keywords: financial condition, assessment, rating, indicators, analysis.

Shilova Lyubov Fedorovna,

Doctor of Economic Sciences, Professor

Department of Economic Security, System Analysis and Control

Tyumen State University.

Russia, Tyumen

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

Tokmakova Elena Gennadievna,

Candidate of Economic Sciences, Associate Professor

Department of Economic Security, Accounting, System Analysis and Control

Tyumen State University.

Russia, Tyumen

E-mail: tokmake@mail.ru

Shiyanova Nadezhda Igorevna,

Student of the direction "Economics"

Tyumen State University.

Russia, Tyumen

E-mail: stud0000210707@study.utmn.ru

FORMATION OF INFORMATION IN ACCOUNTING TO ASSESS THE EFFECTIVENESS OF ENVIRONMENTAL MANAGEMENT IN ORDER TO ENSURE ECONOMIC SECURITY

The article presents a method of accounting for the costs of environmental protection activities and losses in this area, based on the use of the "Losses" account proposed for the introduction, as well as the corresponding sub-accounts. The developed methodology is based on a conceptual understanding of losses from the point of view of economic security of business, namely, on the basis that losses are expenses that can be prevented, in particular, with proper management of environmental activities. The considered accounting methodology will allow to form in the accounting system data on the environmental activities of the organization and losses with their reflection in the reporting, which will make it possible to analyze them to assess the effectiveness of environmental management based on the goal of strengthening the economic security of the economic entity.

Key words: accounting, environmental safety, environmental protection costs, environmental losses, environmental management.

Elmesov Kantemir Lukhsanovich,

Postgraduate, Assistant of the Department of Audit

Rostov State University of Economics,

Senior Controller-Auditor of the Supervision Department

for the Audit Activities of the UFK in the Rostov region

Russia, Rostov-on-Don

Email: kantemir.elmesov@gmail.com

INTERNATIONAL EXPERIENCE AND PROSPECTS FOR THE DEVELOPMENT OF METHODOLOGICAL SUPPORT FOR AUDIT SUPERVISION

The categories of international standards for quality control of audit are considered in order to determine the standards-regulators of control and Supervisory activities in international practice. On the basis of the principles of the international forum of independent regulators of audit activity, the directions of methodological support of audit supervision have been developed. A scheme for controlling the risks of the Federal Treasury associated with external audit quality control is presented. Directly and indirectly controlled risks of control and Supervisory activities are highlighted. The elements of the risk control system for the control and supervision activities of the Federal Treasury are defined.

Keywords: categories of international standards for audit quality control, audit supervision system, principles of audit supervision, risk management system control and supervision activities.

Aloyan Hayk Nikolaevich,

Candidate of Economic Sciences,

Shchelkovsky MPK LLC.

Russia, Moscow

E-mail: italyhayk@gmail.com

THREATS AND RISKS OF IMPORT SUBSTITUTION IN THE MEAT INDUSTRY

 

The article is dedicated to the problem of import substitution in the meat industry. Theoretical view on the problem of import substitution is presented, approaches to the concept of «import substitution» definition are grouped in two lines: as import substitution and as export development. A retrospective of the regulatory documents on import substitution in our country is reviewed. The dynamics of the meat industry development indicators, reflecting the implementation of the import substitution policy, is analyzed. The threats in the field of meat-processing industry products production import substitution are listed.

 

Keywords: import substitution, beef cattle breeding, meat industry, threats, risks.

Aloyan Hayk Nikolaevich,

Candidate of Economic Sciences,

Shchelkovsky MPK LLC.

Russia, Moscow

E-mail: italyhayk@gmail.com

FACTORS ENSURING THE SUSTAINABLE MEAT-PROCESSING PRODUCTION INDUSTRY DEVELOPMENT UNDER IMPORT SUBSTITUTION CONDITIONS

 

The theoretical aspects of the «sustainable development» concept are considered in the article. Factors of the sustainable meat industry organizations development are defined, a classification of the external, internal as well as specific industry factors is given. The key indicators of the meat industry development are presented. The article proposes the main areas of the meat industry organizations sustainable development strategy implementation under import substitution conditions.

 

Keywords: import substitution, meat industry, sustainable development.

Kudryavtsev Konstantin Alexandrovich,

Doctor of Economic Sciences, Associate Professor

Department of Economics and Organization of Production

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: KudryavcevKA@volgatech.net

MONITORING AND ASSESSMENT OF THE ECONOMIC SECURITY LEVEL IN THE SYSTEM OF ANTIMONOPOLY REGULATION OF COMMODITY MARKETS OF BASIC INDUSTRIES

The article discusses the issues of ensuring economic security at the level of commodity markets of basic industries. In the course of the study, a conclusion is made about the impossibility of using existing indicators to assess the level of economic security in commodity markets, taking into account the antimonopoly regulation system. To compensate for this gap, an appropriate methodology is being developed, which is tested on the example of the commodity market of one of the basic industries, which is in a state of natural monopoly.

Keywords: monitoring, economic security, antitrust regulation, competition, competition protection indicators, commodity market.

Lvova Marina Vyacheslavovna,

Candidate of Economic Sciences, Associate Professor,

Head of the Department of Accounting and Electronic Business

Chuvash State University named after I.N. Ulyanov.

Russia, Cheboksary

E-mail: lvova-marina@mail.ru

Krasnov Vyacheslav Konstantinovich,

Candidate of Physical and Mathematical Sciences, Associate Professor

Department of Higher Mathematics and Theoretical Mechanics. S.F. Saykina

Chuvash State University named after I.N. Ulyanov.

Russia, Cheboksary

E-mail: vkras1956@mail.ru

ECONOMIC SECURITY OF ECONOMIC MANAGEMENT LEVELS AND METHODS OF THEIR MANAGEMENT

The problems of economic security remain relevant in the modern economy of the Russian state, the solution of which is aimed at ensuring stable development of the economy at all levels of management of this system. The article examines the assessment of economic security at various levels of economic management with an emphasis on the micro-level and mathematical methods of managing them.   Keywords: indicators, mathematical methods of management, threats to economic security, levels of economic management, economic security.

Smolennikova Lyudmila 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

formation AN ADAPTIVE mechanism for managing region's INVESTMENT PROCESSES ON ECONOMIC stability PRINCIPLES

The importance of forming mechanism for managing investment processes to achieve region's economic stability is substantiated. Based on concept of geotrion, the essence and elements of the mechanism are considered, destructive factors and threats affecting region's investment activity are determined, indicators to monitor compliance with the basic economic stability principles and formation of region's economic, including investment policy, is formed.

Keywords: region, regions socio-economic development, investment process, economic stability.

Mironova Irina Borisovna,

Candidate of Economic Sciences, Professor

Department of Finance

Khabarovsk State University of Economics and Law

Russia, Khabarovsk;

Doctoral Student

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: mironova@ael.ru

ECONOMIC SECURITY SYSTEM OF ADVANCED DEVELOPMENT TERRITORIES AND ASSESSMENT OF THEIR EFFECTIVE IMPACT ON THE ECONOMIC SECURITY LEVEL OF REGIONS

The article examines the elements of the systems of territorial and regional systems of economic security, notes the directions of their development.

Key words: economic security system, system elements, priority development territories, investments.

Terentyev Victor Nikolaevich,

Applicant for the Department of Information Systems in Economics

Volga State University of Technology

Russia, Yoshkar-Ola

Е-mail: vico-n-t@yandex.ru

PROBABILITY OF OCCURRENCE OF AN ECONOMIC RISK FACTOR IN THE STATE ORDER MANAGEMENT SYSTEM

The article analyzes the experience of public procurement in Russia, identifies problems in the functioning of the state order management system. A tool for monitoring the factors that threaten economic security in the state order management system is proposed. The study expands knowledge about the processes of implementation of corrupt practices in the state order system, and also contributes to the development of methods for preventing the conclusion of state contracts in cases of corruption probability of contractual relations between procurement participants.

Keywords: economic security, unified information system, public procurement, monitoring, corruption, supplier, customer, probability theory, statistics.

Ferova Irina Sergeevna,

Doctor of Economic Sciences, Professor,

Head of the Department of Finance and Risk Management

Institute of Economics, Public Administration and Finance

Siberian Federal University.

Russia, Krasnoyarsk,

E-mail: iferova@yandex.ru,

Grib Svetlana Nikolaevna,

Candidate of Economic Sciences, Associate Professor

Department of Finance and Risk Management

Institute of Economics, Public Administration and Finance

Siberian Federal University.

Russia, Krasnoyarsk,

E-mail: Sgrib@sfu-kras.ru

Makarova Svetlana Nikolaevna,

Candidate of Economic Sciences, Associate Professor

Department of Finance and Risk Management

Institute of Economics, Public Administration and Finance

Siberian Federal University.

Russia, Krasnoyarsk,

Е-mail: msn2004@list.ru

CLUSTER MODEL AS AN INSTRUMENT FOR ECONOMIC SECURITY AND STRATEGIC DEVELOPMENT OF THE REGION

The article is devoted to the tools of strategic development of the territory in the context of the relationship between the goals of sustainable socio-economic development and economic security. The necessity of highlighting the sections devoted to economic security in the strategies of socio-economic development is shown. To achieve the goals of economic security, the authors propose to use the mechanism of cluster development. The relationship between cluster effects and indicators of economic security has been substantiated. For the full use of the capabilities of the cluster model, a methodological rationale is given for such aspects as: identification of clusters, forms, mechanisms of creation and management, and methods for evaluating cluster effects. The Krasnoyarsk Territory was chosen as the object of approbation, which needs structural maneuvers in order to move away from the resource model of development.

Keywords: economic security, strategy, socio-economic development, cluster model, indicators, cluster effects, resource-based region, structural changes.

Tsykura Maria Georgievna,

Senior Lecturer

Department of Finance, Monetary Circulation and Credit

Surgut State University.

Russia, Surgut

E-mail: tsykura_mg@surgu.ru

ADMINISTRATIVE LOAD AS A THREAT TO ECONOMIC SECURITY IN THE SPHERE OF TAXATION

In 2020, the Government of the Russian Federation adopted a package of measures aimed at supporting the country's economy in a pandemic. The article analyzes the measures, the result of which was to reduce the administrative burden on taxpayers. In particular, measures were considered that suspend and extend the timing of tax control. The method of analysis and synthesis made it possible to draw a conclusion about an increase in the administrative burden in terms of calculating penalties, as well as limiting the revenues of additional taxes, fines and penalties to the budget for the period of validity of the analyzed measures. A systematic analysis of the current norms of tax legislation and judicial practice over the past five years has revealed frequent violations by tax authorities of procedural norms of tax legislation, which also increases the administrative burden on taxpayers, affects the timeliness of receipt of additional taxes to the budget, thereby limiting the opportunities for economic growth.

Keywords: economic security, tax security, administrative burden, tax sphere, procedural terms.