Annotation 4-I (52) 2019

Mayburov Igor Anatolevich,

Doctor of Economic Sciences, Professor,

Head of the Department of Financial and Tax Management,

Ural Federal University

Russia, Ekaterinburg

E-mail: i.a.mayburov@urfu.ru

ORCID: 0000-0001-8791-665Х

Ivanov Yuri Borisovich,

Doctor of Economics, Professor,

Deputy Director, Research Center for Industrial Development Problems

of the National Academy of Sciences of Ukraine

Ukraine, Kharkov

E-mail: ivn77@bk.ru

ORCID: 0000-0002-5309-400Х

Grinkevich Anastasia Mikhailovna,

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

National Research Tomsk State University

Russia, Tomsk

E-mail: tasya-g89@mail.ru

ORCID: 0000-0003-0767-1299

PROSPECTS OF DEVELOPMENT OF DIGITAL TECHNOLOGIES OF TAX ADMINISTRATION

The article talks about the holding of the eleventh international symposium "Theory and practice of tax reforms." The main events of the symposium are covered. Analyzed the results of the symposium, provides a bibliography of the best publishing projects. The key ideas of the reports are presented, practical recommendations are formulated following the discussion of these reports.

Keywords: tax symposium, participants, tax reforms, environmental taxation, taxation, existing problems, monograph.

Nizhegorodtsev Robert Mikhailovich,

Doctor of Economic Sciences,

Chief of the Laboratory of Economic dynamics and control for innovations in

V.A. Trapeznikov Institute for Control Studies RAS.

Russia, Moscow

E-mail: bell44@rambler.ru

THE GOVERNMENT PROGRAM "SCIENTIFIC AND TECHNOLOGICAL DEVELOPMENT OF THE RUSSIAN FEDERATION» AND MODERN IDEAS ABOUT NATIONAL INNOVATION SYSTEMS

The paper presents an analysis of the key provisions of the government program "Scientific and technological development of the Russian Federation", approved by the decree of the government in March 2019. In this regard, contemporary views on the mechanisms of functioning and upgrade of national innovation systems and methodology of their government adjustment are provided.

Keywords: national innovation system, R & D branch, technological changes, innovation management, technology transfer, commercialization of innovations.

Aloyan Gayk Nikolaevich,

Postgraduate, Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia. Yoshkar-Ola

E-mail: kbua@inbox.ru

FORMS OF ACTIVATION OF ORGANIZATIONS' INNOVATIVE ACTIVITIES IN THE CONDITIONS OF INTEGRATION IN DIGITAL ECONOMY

The article discusses the problematic issues of the development of innovative activity of Russian organizations during the transition to the digital economy.

Assessed the structure of venture investments, shown the role of exchange-based mechanisms for attracting investments in innovative companies,

characterized the directions of development of the IT services market.

Keywords: innovation, digital economy, venture capital investments, exchange sector, digital management technologies, IT services.

Matrizaev Bahadyr Jumaniyazovich,

Candidate of Economic Sciences, Associate Professor,

Department of Economic Theory,

Financial University under the Government of the Russian Federation,

Russia, Moscow

E-mail: matrizaev@mail.ru

ORCID – https://orcid.org/0000-0002-6270-9002

RESEARCH OF MACRO-TRAJECTORIES’ FORMATION OF NEW MODEL OF INNOVATIVE POLICY: FROM "FIXING" MODEL TO "CREATION" MODEL OF THE MARKET

The article deals with theoretical and methodological approaches and empirical research of macro-trajectories of formation of a new model of innovation policy.

In this research, these three problems are addressed by asking the following questions: 1) How can public policy be interpreted in terms of a set of directions of change, that is, the formation and "creation" of markets, and not just their "fixing"?; 2) How should public institutions be structured to take into account the risk, research capacity and capabilities needed to predict and manage today's challenges?; 3) How can this alternative conceptualization be translated into new indicators and tools for public policy assessment, in addition to microeconomic analysis (cost/profit) and macroeconomic assessment (increase/decrease in private investment due to reduction/increase in public expenditure), which are directly related to the "failure" of the market?

Keywords: Innovation policy, public institutions, investments, model, “market creation”.

Poteyev Dmitry Arturoviсh,

Candidate of Economic Sciences, Associate Professor,

Associate Professor of the Department "Economic Theory, Economics and Management"

Federal State Educational Institution of higher vocational training

Admiral Ushakov Maritime University”

Russia, Novorossiysk

E-mail: kitayka_22@mail.ru

Poteyeva Marina Arturovna,

Candidate of Economic Sciences, Associate Professor,

Associate Professor of the Department «Enterprise Economics»,

Institute of Economics and Management of the Federal State Autonomous Educational Institution of Higher Education «V.I.Vernadsky Crimean Federal University»

Russia, Simferopol
E-mail: Poteeva.marina@yandex.ru

the beginning of renovation epoch of russian transport system

In the article presented the research results of transport factors influence on acceleration of national economics’ development. Transport is considered as a driver of total social-economical progress. Besides direct transport effect in the article is noted, that the are accompanying, indirect, consumering and technological transport effects, not sufficiently taken into account when justifying transport projects.

Keywords: transport, transport project effect, tempo of social-economical progress, corelation and regressional analytics.

Trukhina Olga Anatolevna,

Candidate of Economic Sciences, Associate Professor,

Surgut State University

Russia, Surgut

E-mail: olgatrukhina29@gmail.com

EVALUATION OF THE EFFECTIVENESS OF INNOVATION IN THE REGION (ON THE EXAMPLE OF KHMAO-YUGRA)

The relevance of the topic is associated with the strengthening of the role of innovation in the functioning of enterprises, which indicates the need to study and addition the theoretical foundations of evaluating the effectiveness of innovation.

Such evaluation is necessary also to further identify opportunities for the development of industry in the region.

The article is devoted to the analysis and evaluation of the effectiveness of innovative activity (ID) in the region on the example of KHMAO-Yugra.

Presented the structural components of the evaluation of the effectiveness of ID at the regional level. Made the evaluation of the effectiveness of innovative development of KHMAO-Yugra, identified its advantages and disadvantages.

Keyword: production, region, regional economy, innovations, innovative activity, innovative development, assessment of efficiency of innovative activity.

Udaltsova Natalya Leonidovna,

Candidate of Economic Sciences, Associate Professor,

Management Department

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: udaltsova.nl@yandex.ru

THE FORMATION AND DEVELOPMENT OF INNOVATIVE ENTREPRENEURSHIP IN RUSSIA

The effectiveness of the development of innovative activity in Russian enterprises depends on the effective management tools used in the framework of the implemented state policy. It is the effectiveness of the tools used that ultimately determines the competitiveness of domestic innovative solutions in the domestic and foreign markets. In this article it is actual to consider and analyze the main methods and tools of regulation and stimulation of innovative activity in Russia, and also to investigate the main sources of financing of innovative projects and forms of support of innovative entrepreneurship.

Keywords: innovation processes, management, innovation policy, innovation economy, management tools.

Shchinova Raisa Aleksandrovna,

Doctor of Economic Sciences,

Professor of the Department of Economics,

Vyatka State University.

Russia, Kirov

E-mail: Rshinova @mail.ru

INNOVATIVE APPROACHES FORMATION OF THE SYSTEM OF FORMAL INSURANCE SECURITY OF MUNICIPAL AUTHORITIES IN CONDITIONS OF DIGITAL TRANSFORMATION

The subject of the research is the features of the current state of information support for the management of local governments and the development of an information mechanism as the most important factor in improving the efficiency of municipal government in the context of digital information. The article presents the main results of the study, highlights theoretical and methodological approaches to the definition of concepts of information support and digital transformation. The processes of interaction between the government and society in the modern information space, significant information and technological difficulties of individual regions are examined, the main problems of the digital divide are identified, the regulatory and legal framework for their implementation is presented, which made it possible to develop the necessary proposals and recommendations for optimizing the interaction between government bodies and the population.

Keywords: innovative approach, information resources, information support, municipal authorities, mass media, digital transformation, information development strategy.

Azaryan Elena Mikhailovna,

Doctor of Economic Sciences, Professor,

Head of the Department of Marketing and Commercial Affairs

  Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky

Donetsk

E-mail: azaryan.elena@gmail.com

Olmezova Nadezhda Aleksandrovna,

Candidate of Economic Sciences,

Department of Marketing and Commercial Affairs

  Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky

Donetsk

E-mail: savenko_nadezhda@mail.ru

FEATURES AND PROSPECTS FOR THE DEVELOPMENT OF THE CHILDREN'S GOODS MARKET ON THE BASIS OF THE MARKETING APPROACH

The article discusses the features and prospects of the development of the market of children's goods based on the marketing approach; identified the main target groups of the market for children's goods and presented segmentation of consumer groups by the age criterion; established the role of advertising in the development of the market for children's goods; categories of children's goods and leading manufacturers in the Russian market are highlighted; statistical data on indicators of development of the production and sale of children's goods are presented, including through online stores on the online market for children's goods; explored the main channels of promotion and sources of traffic for children's goods; defined groups of online stores that use marketing networks; identified the prospects for the development of the market for children's goods.

Keywords: marketing, children's goods and products, marketing tools, advertising, children's goods industry, segmentation of the market for children's goods, online stores, online market.

Karev Alexander Viktorovich,

Candidate of Economic Sciences,

Researcher, IPU RAS.

Russia Moscow

E-mail: ros_70@mail.ru

GEOGRAPHICAL APPROACH TO CLUSTERS FORMATION

The article considers factors influencing process of clusters formation in regard of geographical approach.

Keywords: clusters, resources, markets, technologies, know-how, industrial and transport infrastructure, information environment.

Moseyko Victor Olegovich,

Doctor of Economic Sciences, Professor,

Department of Management

Volgograd State University.

Russia, Volgograd

E-mail: econmanag@volsu.ru

Epinina Veronika Sergeevna,

Candidate of Economic Sciences,

Associate Professor of Management Department

Volgograd State University.

Russia, Volgograd

E-mail: v.epinina@rambler.ru

Marusinina Elena Yuryevna,

Candidate of Economic Sciences,

Associate Professor of Management Department

Volgograd State University.

Russia, Volgograd

E-mail: elena_marusinina@mail.ru

COMPETITIVENESS OF TERRITORIAL SYSTEMS AS A

SOCIO-ECONOMIC CATEGORY

In modern conditions, the competitiveness of the territorial system is the most important indicator that determines the result of competition and identifies the causes of this result. The article clarifies theoretical ideas about the content of competitiveness of territorial systems on the basis of a comparative analysis of modern concepts of competitiveness of territorial systems of any level, which made it possible to offer a grouping of competitiveness levels of territorial systems (all levels of competitiveness are closely interrelated and mutually influence each other) and the typology of its types. The proposed typology of the types of competitiveness of territorial systems will contribute to improving the efficiency of its management.

Keywords: competitiveness, competition, territorial system, typology, level, management, resource, region.

Oborin Matvey Sergeevich,

Doctor of Economic Sciences,

Professor of the Department of economic analysis and statistics

of the Plekhanov Russian University of Economics, Perm branch;

Professor of the Department of world and regional economy,

the economic theory FSBEI HE «Perm state national research University»;

Professor of the Department of management,

State Agro-Technological University named after Academician D.N. Pryanishnikov;

Professor of the Department of management and technologies

in tourism and service Sochi state University»

E-mail: recreachin@rambler.ru

PROBLEMS OF STANDARDIZATION OF THE SERVICE SECTOR IN THE CONDITIONS OF INNOVATIVE DIGITAL ENVIRONMENT FOR ECONOMIC DEVELOPMENT

The service sector of the economy is developing rapidly, taking into account consumer demand trends and basic market requirements for the quality, safety and comfort of the services provided. In the context of the digitalization of production, management and marketing processes, the standardization of services is an urgent issue, since the mechanism for the formation and change of existing standards does not reflect the reality of scientific and technological progress, which determines the vector of the country's strategic development. The article discusses the features of standardization as a process of streamlining the service sector of the economy. The trends in the development of tourism and hospitality in the conditions of an innovative digital environment are described, the main characteristics of the formation of standards in this type of activity are proposed.

Keywords: service sector, standards, tourism and hospitality, innovative digital environment, innovative technologies, standardization mechanism.

Ustyuzhantseva Anastasiya Nikolaevna,

Lecturer, Institute of Digital Economics

Yugra State University

Russia, Khanty-Mansiysk

E-mail: Promise1479@mail.ru

OIL INDUSTRY OF THE KHANTY-MANSI AUTONOMOUS OKRUG – YUGRA: CHARACTERISTICS, PROBLEMS AND INSTITUTIONAL CONDITIONS FOR DEVELOPMENT

The article discusses the role of the Khanty-Mansi Autonomous Okrug – Yugra in the economy of the Russian Federation, presents the characteristics of the core industry of the northern resource-producing region - oil; The analysis of the main indicators of the industry. Revealed the problems existing in the district and institutional traps in the field of oil production, which have arisen under the influence of external and internal factors. Considered the institutional conditions for the development of the oil industry and measures to stabilize the level of oil production in the Khanty-Mansi Autonomous Okrug – Yugra.

Keywords: oil industry, falling oil production, northern resource-producing region, energy efficiency, institutional traps.

Vlezkova Victoria Igorevna,

Candidate of Economic Sciences, Associate Professor

  Department of World Economy

  Samara State University of Economics

Russia, Samara

E-mail: vlezkova@yandex.ru

MONOPOLISTIC TRENDS IN THE BANKING MARKET

The problem of monopolization of the banking market in modern conditions is considered in the article. The causes and features of the monopolization of the Russian banking market are identified. Identified the main factors of the appearance of monopoly, the types and forms of price discrimination in the banking sector, revealed the features of the development of monopoly in Russia.

Key words: global economy, banking competition, monopoly, monopolistic trends in the activities of banks, price discrimination in the banking sector.

Gilfanov Rashit Makhmutovich,

Candidate of Technical Sciences

Associate Professor, Department of Applied Mathematics

Kazan State University of Architecture and Civil Engineering.

Russia, Kazan

E-mail: gilfanov.rash@yandex.ru

Evstafieva Alsu Husainovna,

Candidate of Economic Sciences,

Associate Professor,

Department of Economics and Entrepreneurship in Construction

Kazan State University of Architecture and Civil Engineering.

Russia, Kazan

E-mail: evalsu@yandex.ru

ABOUT THE ASSESSMENT OF THE EFFECTIVENESS OF TAX BENEFITS (ON THE EXAMPLE OF TATARSTAN REPUBLIC)

Tax benefits, as one of the most important tools for implementing the state tax policy, should be clear and understandable to all taxpayers. When introducing tax benefits by the state at the legislative level, not only the purpose of their provision and the validity period must be established, but also the conditions under which the taxpayer can use them. The provision of tax benefits, as well as preferences, has a significant impact on the increase in tax expenditures of states. The issue of reducing the number of tax benefits based on an assessment of their effectiveness has been raised for a long time and at different levels. The article discusses tax incentives provided by the legislation of the Republic of Tatarstan, shows the problems associated with assessing the effectiveness of tax incentives, gives recommendations to improve the quality of their assessment.

Key words: tax incentive, tax expenses, preference, the effectiveness of tax incentives, assessment.

Kiyashchenko Tatyana Petrovna,

Candidate of Economic Sciences,

Associate Professor of the Department of Finance, Money circulation and Loans

Surgut State University

Russia, Surgut

E-mail: yatanya-87@yandex.ru

METHODICAL ASPECTS OF FINANCIAL STABILITY IN THE PENSION SYSTEM OF RUSSIA

The article deals with the most urgent problems of the public finance sphere in the Russian Federation for today - the lack of methodological elaboration of financial stability in the pension system of Russia. The author studied the approaches to assessing the financial stability of the pension system, justified the choice of indicators. The main features of the pension systems financing are identified, the financial stability of the pension systems of Russia and some OECD countries is assessed.

Key words: pension system of the Russian Federation; budget of the Pension Fund of Russia; mandatory pension insurance; financial stability of the pension system; balance of the pension system; assessment of the financial stability of the pension system.

Latysheva Angelina Sergeevna,

Assistant of the Department of Finance, Money circulation and Loans

Surgut State University

Russia, Surgut

E-mail: Latyshevaangelina@mail.ru

BACKGROUND OF THE APPEARANCE AND EVOLUTION OF PROJECT FINANCE

Based on a study of the historical aspects of the emergence and development of project financing, the article proposed a refined periodization of the process of establishing project financing, highlighting the distinctive criteria at each stage, the main ones are: the number of participants and the target direction for using the project financing mechanism. A scheme was developed for the development of project financing from the end of the 19th century to the present, highlighting the main events that influenced the evolution of project financing in Russia.

The carried out periodization made it possible to reveal the features of each stage, which subsequently made it possible to present new requirements for project financing.

Key words: project financing, stages of development of project financing, special project company, project financing factory.

Posnaya Elena Anatolyevna,

Candidate of Economic Sciences,

Department of Finance and Credit

Sevastopol State University.

Russia, Sevastopol

E-mail: sntulena@mail.ru

Kaznova Margarita Igorevna,

Candidate of Economic Sciences,

Department of Finance and Credit

Sevastopol State University.

Russia, Sevastopol

Ditsulenko Olga Igorevna,

Postgraduate,

Department of Finance and Credit

Sevastopol State University.

Russia, Sevastopol

IMPLEMENTATION OF BANK CAPITAL ASSESSMENT SYSTEM IMPROVEMENT MECHANISM

The article discusses the mechanism for implementing the system for improving the capital assessment of a banking institution using the developed selective model. The strategic direction of the study in order to implement a monitoring program by the Central Bank for the activities of commercial banks is the proposed selective model, which contains coefficients for liquidity, risk, relative and absolute levels of equity, bank reliability, and the degree of equipment of the bank with information technology. The relationship between the values of the reliability parameters of the banking institution and the calculated values of the capital factor is revealed, namely, the banks are analyzed by the criterion of the probability of bankruptcy. Thus, the calculations based on the developed selective model will allow us to take a number of measures in a timely manner related to strengthening the positions of financial stability, stability, and reliability of the bank.

Keywords: selective method, bank capital, reliability, capital factor, bankruptcy risk.

Khalturina Elena Nikolaevna,

Candidate of Economic Sciences,

Associate Professor, Department of Small and Medium Business Management

Mari State University.

Russia, Yoshkar-Ola

E-mail: Le_Xa@list.ru

IMPROVEMENT OF THE BUSINESS PROCESS FOR SETTLEMENT OF DAMAGES IN INSURANCE

In the face of growing competition, the insurance market places significant demands on the quality of the services provided and service for customers. In this regard, insurance companies are faced with the need to improve the efficiency of the quality of service, which largely depends on the quality of the settlement of losses. In the Russian insurance market, there is a growing need to form an effective claims settlement system for insurance companies, which is determined by such key criteria as: time spent on claims settlement; the adequacy of the amount of insurance payment; the actual amount of damage; insurance coverage conditions.

Keywords: insurance, business process, loss adjustment algorithm, IDEF0 methodology, evaluation of the effectiveness of remote loss adjustment

Amerslanova Aynara Nadirovna,

Senior lecturer of the Accounting, analysis and audit Department;

Head of the Development programs Department of the

Financial University under the Government of the Russian Federation,

Russia, Moscow

E-mail: Aynarana@gmail.com

ORCID 00100-0003-1923-5224

FEATURES OF AUDIT ORGANIZATIONS ACTIVITIES ASSESSMENT AND ITS REFLECTION IN REPORTING

The article presents the audit control system analyses in Russia and in foreign countries. Presented the features of the control system and the scheme of participant reporting interaction on audit market. Made proposals for the current audit organizations reporting forms, which will make it possible to expand the information base about audit organizations activities, that meets the requirements of a broad approach to the definition of an audit.

Key words: audit activities, audit organizations, assessment, reporting, №2-audit form, control, control system, audit services

Verna Veronica Valerievna,

Candidate of Economic Sciences

Associate professor of Department of human resources management

Institute of Economics and management (structural unit) FSAEI HE “Crimean Federal University named after Vernadsky”

Russia, Simferopol

Е-mail: nica2605@rambler.ru

Yakushev Alexander Alexandrovich,

Candidate of Economic Sciences,

Associate professor of Department of human resources management

Institute of Economics and management (structural unit) FSAEI HE “Crimean Federal University named after Vernadsky”

Russia, Simferopol

Е-mail: crimeatorg@rambler.ru

CONCEPTUAL FRAMEWORK FOR BUDGETING STAFF COSTS IN THE ORGANIZATION

The article deals with the essence of the concept of "budget" and "budgeting"; the relevance of budgeting in a competitive economy; analyzed the need for the introduction of budgeting system, identified the advantages and disadvantages of budgeting in the enterprise. The features of budgeting personnel costs, studied typical items of personnel costs; functions, stages and algorithm of implementation of budgeting personnel costs in the organization.

Key words: personnel, personnel management, budget, budgeting, costs, personnel costs, financial responsibility center.

Kungurova Maria Alexandrovna,

Deputy Head of the Contract System Functioning Department

Office of the Federal Treasury in the Tyumen region.

Russia, Tyumen

Е-mail: 9mk3@mail.ru

Kuznetsov Andrey Vitalievich,

Candidate of Legal Sciences,

Deputy Head of the Base Department of Competition Law and Antimonopoly Regulation

Tyumen State University.

Russia, Tyumen

Е-mail: an.v.kuznecov@utmn.ru

Shilova Lyubov Fedorovna,

Doctor of Economics, Associate Professor,

  Professor, Department of Economic Security, Accounting, Analysis and Audit

Tyumen State University.

Russia, Tyumen

Е-mail: l.f.shilova@utmn.ru

TOPICAL ISSUES OF MONITORING IN PROCUREMENT (EXPERIENCE OF THE TYUMEN REGION)

The article presents an analysis of the most common violations committed by state customers in the Tyumen region, in the documents sent for posting in the open part of the unified information system. The data sample was made on the basis of the formed protocols of the revealed discrepancies by the territorial public authority of the Federal Treasury for the periods of the first half of 2018 and the first half of 2019. The authors calculated the share of the generated protocols revealed discrepancies of information from the total number of documents aimed at monitoring the territorial public authority of the Federal Treasury for these periods for each type of documents (procurement plan, schedule, protocol, notice of procurement, draft contract, contract).

In more detail, the main causes of violations identified during the control in relation to contracts are considered, since the share of the formation of protocols on the discrepancy of information on this type of document is the highest. The authors take into account the changes in the field of procurement, coming into force in the near future, and offer options for improving the contract system, contributing to a decrease in the share of the formation of protocols on the inconsistency of information.

Keywords: control in public procurement, public procurement, unified information system, contract system, violations in public procurement, Federal Treasury.