Annotation 5 (65) 2021

Abdiev Murat Zhuratovich,

Doctor of Economic Sciences, Professor of the Department of Accounting and Auditing,

Osh Technological University named after MM Adyshev.

Kyrgyz Republic, Osh

E-mail: mabdiev1977@mail.ru

Mametova Gulnaz Abdikerimovna,

Candidate of Economic Sciences,

Associate Professor of the Department of Business Management and Social Work,

Osh Technological University named after M.M. Adyshev

Kyrgyz Republic, Osh

E-mail: gulnaz-mametova@mail.ru

Batyr uulu Altynbek,

Candidate of Economic Sciences,

Associate Professor of the Department of Economics and Finance,

Osh Technological University named after MM Adyshev

Kyrgyz Republic, Osh

`E-mail: alchynbekb@mail.ru

IMPROVEMENT OF INNOVATION AND INVESTMENT MECHANISM IN AGRICULTURE OF THE KYRGYZ REPUBLIC

The article discusses the foundations of the problem of the innovation and investment mechanism in agriculture of the Kyrgyz Republic in the context of the development of market relations, taking into account their features, gives practical recommendations and discloses the methodological foundations for their improvement on the example of the Osh region of the Kyrgyz Republic (KR). These include: development of conceptual approaches to improving the innovation and investment mechanism in agriculture of the Kyrgyz Republic; proposals for improving the material and technical base; creation of an innovation policy in the agrarian sector of the republic.

Key words: agriculture, agricultural products, agrarian reform, agrarian policy, innovation, investment, innovation and investment activity, innovation and investment mechanism, investment process, innovation process, innovation and investment program, innovation policy, agricultural productivity.

Avilova Vilora Vadimovna,

Professor, Doctor of Economic Sciences,

Department of Business Statistics and Economics,

FSBEI HE "Kazan National Research Technological University».

Russia, Kazan

E-mail: avilovavv@mail.ru

TRANSITION TO A CLOSED CYCLE ECONOMY AS A LEADING TREND OF INNOVATIVE DEVELOPMENT AND FORMATION OF A NEW TECHNOLOGICAL MODE

The innovative development of the economy means an increase in the scale and change in the content of technological changes. In the new economy, innovative development is associated with the requirement to achieve social and environmental sustainability, the need for which is due to a serious deterioration of the natural and climatic situation. The transition to a closed-cycle economy science and world practice have put forward as the leading vector of innovative development, capable of compensating for the challenges of economic growth by increasing the volume of non-renewable resources involved in industrial turnover. In this regard, the strategy for the transition to a circular economy involves the development of consistent and balanced stages of innovative development. In parallel, it is important to analyze the performance of those Russian companies that implement innovations aimed at building a circular economy.

Key words: circular economy, innovative business models, digitalization of production, renewable sources of raw materials, alternative energy.

Antonov Vladimir Nikolaevich,

Candidate of Economic Sciences,

Deputy Chairman of the Government of the Donetsk People's Republic,

DPR, Donetsk

E-mail: importapk2020@gmail.com

INNOVATIVE PRIORITIES OF THE MODERN DEVELOPMENT OF DIGITAL TECHNOLOGIES BASED ON THE MARKETING OF TERRITORIES

The main purpose of the article is the formation of innovative priorities for the modern development of digital technologies based on the marketing of territories, based on the current experience of the development of smart cities abroad, in the Russian Federation. Based on the studied material, a review of scientific articles, foreign projects and projects of the Russian Federation, a reference IT architecture of a smart city is presented, the implementation of which is aimed at introducing into the practical activities of enterprises and organizations the basic principles of territory marketing development, namely, involving customers or citizens in the development of territories; optimization of operations and business processes; large-scale transformation of the market of goods and services based on domestic production according to import substitution programs.

Key words: innovation, smart city, digital technologies, territory marketing, neural technologies, augmented reality technologies, cybersecurity, IT architecture, digital transformation, startups, global innovation index.

Ermakova Marina Nikolaevna,

Candidate of Economic Sciences, Associate Professor

Financial University under the government

of the Russian Federaion,

Russia, Moscow

E-mail: Ermakova-fa@yandex.ru

INTELLECTUAL CAPITAL AS A FACTOR OF INNOVATIVE DEVELOPMENT

In an innovative economy, intellectual capital is of particular importance, thanks to which it is possible to explain such a phenomenon that the shares of some companies are significantly higher on the stock market than their book value. Measuring the impact of the value of intellectual capital on the market value of shares through a number of indicators allows investors to identify those companies that have a powerful future intellectual potential. The article presents a rating of intellectual companies according to Baker Tilly International, which later formed the basis for the study of intellectual capital. In this article, the authors share the positions of those scientists who imagine intellectual capital as a complex of three inseparable components, the loss of at least one of which devalues the entire intellectual capital. These components ensure the growth of the economy, its innovative development, and therefore require an adequate assessment. The study found that the current accounting system makes it possible to assess individual components of intellectual capital, such as organizational and client capital. Using the same defining component as human capital, it is quite difficult to quantify the experience and knowledge of the staff. The article suggests methods for assessing human capital, as well as a system of indicators that can be used to evaluate and compare human capital in different organizations. An integral indicator is derived that includes various aspects of human capital: the level of education and qualifications, physical health and creative activity. The general trends in the change of indicators characterizing each of these aspects of human capital are analyzed.

Key words: intellectual capital, human (labor) capital, organizational capital, client capital, integral indicator of human capital, Tobin coefficient, reporting on intellectual capital

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

Buimov Artem Andreevich,

Master’s degree student

Novosibirsk State University of Economics and Management.

Russia, Novosibirsk

E-mail: aabuymov@gmail.com

INSTITUTIONAL APPROACH TO CREATING A STARTUP: INTERNATIONAL ASPECT

The article discusses the institutions of creation, support, and development of startups. Accelerators and business incubators, the state support system, investors, innovators-the founders of startups are considered as institutions. The statistics of the main indicators of the work of startups in the world are considered. The conditions for the development of startups in Russia and in the world are compared. The results of a survey of Russian and foreign startups are presented. The questionnaires showed the key factors contributing to the process of successful incubation of startups. The role of business angels as venture investors is shown. The place of Russia in the rating of the development of this institute in the world is shown, the main characteristics of business angels in the world and Russia are shown. The directions of state support and state regulation of the activities of startups are considered. The relationship between the development of national economies and the level of entrepreneurial activity is shown.

Key words: startup, business incubators, accelerators, business angels, venture funds, state support, international rating, state regulation, entrepreneurial activity.

Krasina Elena Nikolaevna,

Postgraduate Student

V.A. Trapeznikov Institute of Control Sciences RAS

Russia, Moscow

E-mail: elena_krasina@list.ru

ANALYSIS OF THE IMPACT OF THE RESOURCE PROVISION OF THE R&D SPHERE ON THE RESULTS OF INNOVATION ACTIVITY

Today, the increasing role of innovation encourages enterprises to create a favorable environment for the implementation of unique ideas and the intensification of the production of modernized goods, contributing to the provision of knowledge-intensive units with a set of necessary resources (personnel, financial, information, material, technical) and the organization of competent management. The purpose of this study is to assess the development of innovative activities and determine the impact of resource provision indicators with the identification of interdependencies on the total output of innovative products. Regression analysis was adopted as a methodological basis, as a result of which adequate models with significant parameters were constructed, inverse correlations of the components under consideration were determined and explained, and recommendations were given for stimulating the staff of advanced research and development sectors.

Key words: innovation, R&D, resource provision, investments, correlation coefficient, regression analysis, model, relationship of indicators.

Litvin Irina Yurievna,

Candidate of Economic Sciences, Associate Professor,

Department of management and innovation

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: IYLitvin@fa.ru

THE IMPACT OF INNOVATIVE TECHNOLOGIES ON THE BUSINESS CLIMATE

As firms and researchers grasped the magnitude of the challenges they faced, they invariably sought to identify the success factors and respond accordingly. Entrepreneurial actions are considered in the article from the perspective of the strategic growth of firms in the context of the influence of innovative technologies on the business environment. It is concluded that the development of the small and medium-sized business segment is one of the key elements of sustainable growth and innovative development.

Key words: innovative technology, scale, entrepreneur's success, growth of firms, entrepreneurial climate.

Lyulyuchenko Mikhail Vladimirovich,

Senior Lecturer

Departments of Economics and Production Organization

Belgorod State Technological University named after V. G. Shukhov

Russia, Belgorod

Email: lylychenko.mv@bstu.ru

DIGITAL PLATFORM AS A TOOL FOR THE DEVELOPMENT OF INNOVATIVE MESO-LEVEL ECOSYSTEMS

The current trend towards digital transformation has a significant impact on many areas, in particular innovation. Effective innovative development of the system is not possible without the active use of digital technologies. This leads to a high degree of relevance of research aimed at identifying the role of digital solutions in the field of innovative development of economic systems. The paper explores the role of digital platforms as an effective tool in the framework of ecosystem transformation of existing innovation systems at the meso-level. The special attention paid to the meso-level of the innovation system is associated with a high degree of differentiation of regional systems, a weak level of involvement of industry entities in innovation activities, which acts as one of the key barriers to the advanced economic development of the state. A theoretical analysis is carried out to clarify the concept of the meso-level innovation ecosystem and identify the role of the digital platform. In the course of the study of international and domestic ratings, the importance of the digital economy in the process of innovative development of the state is confirmed, the stages of the formation of the meso-level innovation ecosystem are formed. A model of a meso-level innovation ecosystem with an integrated digital platform is presented. The results reflect the key effects obtained from the ecosystem transformation of the innovation system.

Key words: digital economy, innovation ecosystem, innovative development, meso-level economy, meso-level innovation system.

Polukhina Anna Nikolaevna,

Doctor of Economic Sciences, Professor

Service and Tourism Department

Volga State University of Technology

Russia, Yoshkar-Ola,

E-mail: Poluhinaan@volgatech.net

Zykova Nadezhda Nikolaevna,

Candidate of Sociology, Associate Professor

Social Science and Technology Department

Volga State University of Technology

Russia, Yoshkar-Ola,

E-mail: Zykovann@volgatech.net

Safronova Maria Vladimirovna,

Deputy Head of the Department for Work with the Republic of Mari El ANO

for the Development of Digital Projects in the Field

of Public Relations and Communications "Dialogue Regions"

Russia, Yoshkar-Ola,

E-mail: masha5584@mail.ru

Dozhdikov Sergey Vladimirovich,

Head of the Resource Center for Support of NGOs in the Mari El Republic

Russia, Yoshkar-Ola,

E-mail: opora1@mail.ru

NETWORKING IN THE PROVISION OF SOCIAL SERVICES AS AN INNOVATIVE MODEL OF PUBLIC-PRIVATE PARTNERSHIP

The presented work addresses the problem of the provision of social services to the population by non-profit organizations. In 2019, a sociological study was conducted in the Republic of Mari El, the purpose of which was to study the modern state of the provision of social services by socially oriented non-profit organizations (CO NPOs). The obtained results were further analyzed and compared with the results of a number of studies of social entrepreneurship, which were conducted by the NAFI Analytical Center in 2017 and 2021. According to the results of a sociological study in the Republic of Mari El, problems were identified that inhibited the development of the process of deregulation of the provision of social services. The main problem of respondents is the insufficient funding of this activity by the state. The authors of the work proposed an innovative model of network interaction of social agents - social service providers as a model of public-private partnership.

Key words: innovation model, public-private partnership, socially oriented non-profit organizations, networking.

Usmanova Taliya Khaidarovna,

Chief researcher

Institute of economic forecasting of the Russian Academy of Sciences

Russia, Moscow,

Е-mail: Utx.60@mail.ru

Кhayrullina Liliуa Irekovna,

Assistant of the Department of Management Accounting and Controlling

Kazan (Volga Region) Federal University,

Department of Management Accounting and Controlling

Russia, Kazan,

Е-mail: lixa@bk.ru

TRENDS IN INNOVATIVE DEVELOPMENT IN THE CONDITIONS OF MODERN RESTRICTIONS

Innovative development in Russia under restrictions due to COVID-19 has shown its significant reduction. Restrictions due to the CORONAVIRUS COVID-19 have made serious adjustments to the development of economic systems. The existing problems of socio-economic development bordered on serious threats in terms of innovative development of economic systems. New challenges have arisen due to restrictions in the fight against COVID-19 cows. The shock of restrictions due to the coronavirus in economic policy has further brought imbalance in the development of sectors of the national economy. Restrictions due to the coronavirus have shown the existing serious problems that need to be addressed at the state level.

Key words: innovative development, COVID-19 cows, economic entities, scientific and technological development, imbalance.

Boboshko Vladimir Ivanovich,

Doctor of Economic Sciences, Professor

Department of Economics and Accounting

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot.

Russia, Moscow

E-mail: V.boboshko@mail.ru

ASSESSMENT OF THE EFFICIENCY OF USE OF THE RESOURCE POTENTIAL OF THE ENTERPRISE

Modern conditions of economic development dictate new rules to entrepreneurs in the struggle for leading positions in the competitive market. At the same time, an important factor in increasing the efficiency of any economic entity is the preservation of available resources, their investment in developed industries. The choice of the most rational and effective options for using the resource potential directly depends on the ability of the enterprise not only to maintain an uninterrupted process of activity, but also to increase profits. Thus, as the most important strategic task of enterprise management, one should highlight the assessment of its resource potential, the development of directions for improving its use and management.

Key words: economic potential, production potential, resource approach, fixed assets, working capital, labor resources.

Germanchuk Alla Nikolaevna,

Doctor of Economics, Associate Professor

Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky.

DPR, Donetsk

E-mail: allagerm@rambler.ru

Tkhor Sergey Alekseevich,

Candidate of Economic Sciences, Associate Professor

Lugansk State University named after Vladimir Dahl.

LPR, Lugansk

E-mail: razvitiye87@bk.ru

FORMATION OF THE OPTIMAL STRATEGY OF THE BEHAVIOR OF BUSINESS STRUCTURES BASED ON THE THEORY OF GAMES IN CRISIS CONDITIONS

The theoretical and practical foundations for the development of an optimal strategy for the behavior of entrepreneurial structures in crisis conditions, which can be carried out using the methods of game theory, are considered, and, in accordance with the division of factors into two parts, the modeling is carried out as according to the classical principles of the competition of two reasonable players (competitive struggle), and on principles when the enemy is "unreasonable". As a result of scientific research, the payment matrix in anti-crisis management games, the payment matrix of the game with competitors in the market in crisis conditions, the payment matrix of the game with nature in crisis conditions, which will make it possible to find the best recommendations for the player in the activities of entrepreneurial structures when solving statistical games, have been constructed as a result of scientific research. Optimal strategies for the behavior of entrepreneurial structures have been developed on the basis of game theory in crisis conditions, which differ from the existing ones in that finding the optimal mixed strategies and saddle point is possible within the framework of optimization linear programming.

Key words: optimal behavior strategy, business structures, crisis conditions, anti-crisis management, anti-crisis development strategy, game theory, payment matrix, modeling.

Kurmanova Lilia Rashidovna,

Doctor of Economics,

Professor of the Department of Finance and Taxation

Institute of Finance and Business Economics,

Bashkir State University;

Russian Federation, Ufa.

E-mail: kurmanova_ugaes@mail.ru

Sadykova Aigul Ildusovna,

Lecturer of the Subject-cycle Commission of Banking and Insurance,

Ufa branch of the Financial University under the Government of the Russian Federation

Russian Federation, Ufa.

E-mail: aigul-211159@mail.ru

Khabibullin Rinat Galievich,

Candidate of Economic Sciences,

Associate Professor of the Department "Project Management and Marketing"

Institute of Economics of Finance and Business of Bashkir State University;

Russian Federation, Ufa.

E-mail: rinigal@mail.ru

DEVELOPMENT TRENDS OF THE HOUSING CONSTRUCTION

IN MODERN CONDITIONS

The development of housing construction plays an important role in the country's economy. On the one hand, this affects the quality of life of the population, on the other, it is a driver for the development of related industries. According to the "Strategy for the development of the construction industry until 2030", the volume of housing construction should be 120 million square meters. in year. Achievement of such an indicator is impossible without the participation of the state, attraction of additional sources of financing for housing construction. Traditionally, mortgage lending has been one of the main locomotives of the industry's development, but against the background of a decrease in real incomes of the population, it turned out to be insufficient.

Key words: housing construction, mortgage lending, project financing, the level of real incomes of the population, the cost of construction.

Streblyanskaya Irina Anatolyevna,

Candidate of Economic Sciences, Associate Professor

Department of Marketing and Trade

Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky.

DPR, Donetsk

E-mail: i.a.streblyanskaya@mail.ru

RESEARCH OF THE EXTERNAL ECONOMIC POTENTIAL OF THE BUSINESS STRUCTURE

The work studies the external economic potential of an entrepreneurial structure with the allocation of all its elements. Each element is offered an author's definition. As part of the elements of the external economic potential of an entrepreneurial structure, it is necessary to distinguish – the external economic potential of the macroenvironment, the external economic potential of the microenvironment, market economic potential, competitive economic potential, supply economic potential, intermediary economic potential, economic potential of contact interaction

Key words: economic potential, entrepreneurial structure, research, analysis, elements, integrated approach.

Trifonov Ivan Vladimirovich,

Doctor of Technical Sciences, Professor

Department of Management and Innovation

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: IVTrifonov@fa.ru

Hasanov Ziyad Ziyafatovich,

Student

Faculty of Graduate School of Management

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: ziyad.gasanov.02@inbox.ru

Klikushin Daniil Alexandrovich,

Student

Faculty of Graduate School of Management

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: ddk2002303@mail.ru

"SURVIVAL" OF BRANDED CLOTHING MANUFACTURERS

IN THE POST-SHAPED PERIOD

The article examines the development of the Russian branded clothing market, examines the features of the "survival" of a clothing brand in the post-view period. There are five main ways that describe a set of actions for the development of branded clothing. The authors proposed the following “survival” strategies: you produce more - you sell more; study of fashion trends; domestic sales; online sales; provide what others cannot. These strategies show the common milestones and differences in business development for branded apparel manufacturers. The paper presents research on the trends of brand clothing manufacturers for the fall-winter 2021 season.

Key words: brand, clothing, strategy, strategic business development.

Boboshko Natalia Mikhailovna,

Doctor of Economic Sciences, Professor

Department of Economic Security, Finance and Economic Analysis

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot.

Russia, Moscow

E-mail: natmb@list.ru

Boboshko Ivan Vladimirovich,

Candidate of Economic Sciences,

Corporate Sales Organization Manager

SOGAZ JSC.

Russia, Moscow

E-mail: ivan_boboshko@mail.ru

METHODOLOGICAL APPROACHES TO TAX RISK ANALYSIS AND MANAGEMENT

Modern Russian reality more and more fills the financial and economic activities of companies with a multitude of risks, often hampering business development. Therefore, the desire of companies for effective sustainable economic growth necessitates effective management with an analysis and assessment of risks, especially tax risks, on the reduction of which the fulfillment of financial obligations to the budget and business creditors depends.

Key words: tax risks, tax management, management methods, tax optimization.

Zhuravleva Irina Aleksandrovna,

Doctor of Philosophy, Candidate of Economic Sciences, Associate Professor

Department of Taxes and Tax Administration

Financial University under the Government of the Russian Federation;

member of IFA (International Tax Association).

Russia, Moscow

E-mail: sia.mir67@mail.ru

Lysenkova Alena Igorevna,

Master’s degree student

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: lysenkovaal7@icloud.com

GLOBAL TAX REFORM: PILLAR I, PILLAR II

The article examines the main components of the global tax reform Pillar I, Pillar II and also determines the impact of the widespread introduction of the global tax reform on the member states.

Key words: global tax reform, digital services, multinational companies.

Zvereva Tatiana Vladimirovna,

Doctor of Sociological Sciences, Associate Professor.

Professor at the Department of Taxes and Tax Administration,

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: tatzvevlad@mail.ru

TAX MANEUVER IN THE IT INDUSTRY IN THE RUSSIAN FEDERATION

The article discusses topical issues of tax incentives for the IT industry. The author's analysis of changes in tax legislation regarding the provision of tax benefits to IT companies shows that in different conditions and for different companies, some benefits may not be available. As a result of the implementation of the tax maneuver, many IT companies will receive a significant reduction in the tax burden on insurance premiums and corporate income tax in exchange for the obligation to pay VAT. The existence in the law of a requirement not to provide a benefit to software developers, which allows one way or another to place "advertising products," allows many companies to be removed from the preferential category. This circumstance deprives Russian jurisdiction of a competitive advantage over other countries. The author believes that it is necessary to amend the adopted law, which will allow to benefit the activities of software manufacturers, in which advertising is not the main functional opportunity.

Key words: databases, tax burden, value added tax, corporate income tax, tax incentives, software, advertising products, insurance premiums, IT companies.

Leonov Mikhail Vitalyevich,

Candidate of Economic Sciences, Associate Professor,

Chair of Economics and Finance

Kalashnikov Izhevsk State Technical University.

Russia, Izhevsk

E-mail: leonov@istu.ru

Zemtsova Nadezhda Vladislavna,

Candidate of Economic Sciences, Associate Professor,

Chair of Economics and Finance

Kalashnikov Izhevsk State Technical University.

Russia, Izhevsk

E-mail: zem.nad@mail.ru

FORMATION OF A MONEY UNITS IN THE DIGITAL ECONOMY

Monetary aggregates are used to measure a set of assets that can be used in settlements and for savings purposes. The analysis carried out in the article showed that the introduction of the central bank digital currency and private cryptocurrencies significantly transform the settlement processes, which raises the problem of inconsistency between the methods used to determine monetary aggregates and the needs of the economy. In the study, the authors summarize the main theoretical concepts of the formation of monetary aggregates, as well as provide an overview of the existing practice of their calculation. The article substantiates the introduction of a new monetary aggregate MB (base money), which, along with the traditional components in the form of highly liquid assets, includes the digital currency in circulation. Another potential indicator could be monetary aggregate MT (transactional money), which in addition to the components of the MB aggregate also includes the value of circulating cryptocurrencies, open credit limits of individuals, balances on term and similar accounts. The practical use of new monetary aggregates in the future will require the accumulation of lengthy data series for econometric analysis and informed monetary policy decisions.

Key words: monetary aggregates, central bank digital currency, cryptocurrency, monetary policy.

Gurdzhiyan Vladimir Lvovich,

Candidate of Economic Sciences, Associate Professor,

Management and Marketing Department,

Chuvash State University,

Russia, Cheboksary

E-mail: vladim_leo@mail.ru

Zhamkova Tatiana Gennadievna,

Senior Lecturer, Management and Marketing Department

Chuvash State University,

Russia, Cheboksary

E-mail: babeshkova@inbox.ru

Babeshkova Ekaterina Vladimirovna,

Senior Lecturer, Management and Marketing Department

Chuvash State University,

Russia, Cheboksary

E-mail: krysa941@mail.ru

ANALYSIS OF THE CONTROL EFFECTIVENESS FACTORS OF MANAGEMENT

The article considers the main factors of the effectiveness of the control function in the process of managing the activities of a business entity. The analysis of the main factors from the position of their implementation in organizations of various types is carried out. The overall contribution of effective control factors to the effectiveness of control is determined. In addition, the analysis of the attitude of managers to controlling in organizations, as well as the reasons for the slow implementation of the controlling system in the practice of Russian business, was carried out. Priority areas of control for managers are given, shortcomings are identified, recommendations are given.

Key words: control, controlling, control efficiency, resistance to the introduction of controlling, the effect of the introduction of controlling.

Kasaeva Tamara Vasilievna,

Candidate of Technical Sciences, Associate Professor

Head of Department

Vitebsk State Technological University

Belarus, Vitebsk

E-mail: kasaevatv@mail.ru

Vasyokha Olga Vladimirovna,

Economist of JLLC "Belvest"

Belarus, Vitebsk

E-mail: vasiokha@gmail.com

Kovalenko Zhanna Anatolyevna,

Senior Lecturer

Vitebsk State Technological University

Belarus, Vitebsk

E-mail: napsikov@mail.ru

NORMALIZED COSTS AND PROBLEMS OF THEIR ACCOUNTING,

ANALYSIS AND CONTROL

The Tax Code of the Republic of Belarus is undergoing a number of changes, which largely relate to income tax. For the most part, this happens by regulating the amount of costs taken into account when calculating the tax base for calculating the amount of income tax. The revision of the Tax Code, which came into force on January 1, 2019, contains a new article "standardized costs", and in addition to it, the concept of "other standardized costs" has been applied. This innovation has caused many questions and disagreements among theorists and practitioners of accounting, has revealed a number of inconsistencies in the Tax Code and the existing practice of rationing costs. Therefore, in 2021, a new edition was already presented, clarifying the list of standardized costs. In this regard, the issues of accounting, analysis and control of standardized costs have become particularly relevant. The authors propose such a variant of reflecting the standardized costs on accounting accounts, which will allow providing information not only tax accounting and control, but also analyzing their value, structure, dynamics. A methodology for estimating the amount of normalized costs for the amount of income tax is proposed.

Key words: standardized costs, other standardized costs, accounting, control, analysis.

Vyatkin Artem Andreevich,

Candidate of Economic Sciences,

Police Captain, Deputy Chief

Department of Office "K" of the Ministry of Internal Affairs of Russia.

Russia, Moscow

E-mail: a.vuatkin@gmail.com

FRAUD RISKS IN USING BANK CARDS AS A THREAT TO THE ECONOMIC SECURITY OF ELECTRONIC PAYMENT SYSTEMS

The article examines the historical prerequisites for the development of electronic payment systems and the risks of fraud that affect security in the use of EPS, defines the financial risk and threats to the security of electronic payment systems.

Key words: electronic payment systems, economic security, security threats, financial risk, risk of fraud.

Evstafieva Alsu Khusainovna,

Candidate of Economic Sciences, Associate Professor

of the Department of Economics and Entrepreneurship in Construction

Kazan State University of Architecture and Civil Engineering.

Russia, Kazan

E-mail: evalsu@yandex.ru

Frolychev Dmitry Andreevich,

Master of Kazan State University of Architecture and Civil Engineering.

Russia, Kazan

E-mail: frolychevda@gmail.com

SEZ DEVELOPMENT IN THE CONDITIONS OF ENSURING THE ECONOMIC SECURITY OF THE REGION (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)

Ensuring the economic security of any constituent entity of the Russian Federation is inextricably linked with its sustainable economic development. In the article, the authors assess the economic security of the Republic of Tatarstan on the basis of monitoring the key indicators of the socio-economic development of the region. Special attention is paid to the development of the industrial-production SEZ "Alabuga" and the SEZ of the technical-innovative type "Innopolis".

Key words: economic security, region, indicators, monitoring, SEZ.

Eremina Irina Vladimirovna,

Applicant for the Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

HUMAN CAPITAL AS AN INSTITUTIONAL ELEMENT OF SOCIO-ECONOMIC SECURITY

The article discusses issues of a socio-economic nature in ensuring the safety of human capital, as well as the need for the development of human capital in an innovative economy. The dependence of the growth of human capital depending on the level of human development is shown,

Key words: economic development, socio-economic security, HDI rating, innovative economy, state program, human development.

Koneva Olga Vasilyevna,

Candidate of Economic Sciences, Associate Professor,

Institute of Economics, Public Administration and Finance

Siberian Federal University

Russia, Krasnoyarsk

E-mail: smorodina77@list.ru

Dyagel Oksana Jurevna,

Candidate of Economic Sciences, Associate Professor,

Institute of Economics, Public Administration and Finance

Siberian Federal University

Russia, Krasnoyarsk

E-mail: dygel06@mail.ru

METHODOLOGICAL APPROACH TO ASSESSMENT AND MONITORING OF ECONOMIC SECURITY OF THE REGIONAL EDUCATION SPHERE IN THE CONDITIONS OF THE INFLUENCE OF LOCKDOWN AND THE PANDEMIC OF CORONAVIRUS INFECTION COVID-19

The article describes and summarizes the factors and relationships that determine the state of education of the region in the context of the pandemic caused by COVID-19 in the current and long periods. A system of private indicators for assessing economic security and their threshold values in terms of educational levels has been developed. Method of calculation of complex indicator of state of education sector of region and scale of estimation of calculated values is proposed. An algorithm for monitoring and forecasting the safety of the region's education in pandemic conditions has been formed.

Key words: economic security, education, methodological approach, assessment and monitoring, lockdown, pandemic, COVID-19, assessment indicators, thresholds of indicators, complex indicator of industry state, assessment scale.

Mironova Olga Alekseevna,

Doctor of Economic Sciences,

Professor of the Department of Accounting,

Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

Novoselov Konstantin Viktorovich,

Doctor of Economic Sciences,

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

State Counselor of the Russian Federation, 2nd class;

Associate Professor at the Department of Taxes and Tax Administration

Financial University under the Government of the Russian Federation.

Russia Moscow

E-mail: const75@mail.ru

Khanafeev Farid Fayzrakhmanovich,

Doctor of Economic Sciences,

Professor of the Department of Accounting,

Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

FINANCIAL MECHANISMS TO ENSURE ECONOMIC SECURITY IN THE CONDITIONS OF THE CORONACRISIS

The article considers the problem of ensuring economic security in crisis conditions, substantiates the effectiveness of the use of monetary and fiscal mechanisms that ensure sustainable and safe development of the economy.

Key words: economic security, financial mechanisms, monetary mechanism, budgetary and tax mechanism, business entity, tax mechanism.

Pozdeev Valery Leonidovich

Doctor of Economic Sciences, Professor

Head of the Department of Accounting, Taxes

and economic security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

Tsaregorodtsev Ivan Sergeevich

Postgraduate

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Ivantsareg@yandex.ru

ON INVESTMENT STRATEGY FOR REGIONAL ECONOMIC SECURITY

The article deals with the formation of an investment strategy in the system of ensuring the economic security of the region. The possibilities of conducting a macroeconomic analysis of the development of the region and the analysis of indicators of the investment policy of the state and regions of Russia are considered. A network model of the region's investment strategy is presented, the optimization of which will make it possible to draw a conclusion about the timing of the strategy implementation.

Key words: region, investment, strategy, network model, optimization.

Polukhina Anna Nikolaevna,

Doctor of Economic Sciences,

Professor at the Department of Service and Tourism

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Poluhinaan@volgatech.net

Lezhnin Vladimir Vladimirovich,

Candidate of Economic Sciences,

Associate Professor of the Department of Service and Tourism

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: LezhninVV@volgatech.net

ECONOMIC SECURITY OF TOURISM AND RECREATIONAL SPHERE OF VOLGA FEDERAL DISTRICT REGIONS ECONOMY

The article presents an analysis of the functioning of economic entities in the tourist and recreational sphere of the regions of the Volga Federal District by key indicators. The results obtained allowed us to conclude that the economic security of the region is formed depending on the level of economic development and income of the region at the all-Russian level. Economic stability allows the residents of the region to make more use of the possibilities of the tourist and recreational sphere. It was concluded that economically stable regions (Tatarstan, Nizhegorodskaya oblast, Perm krai, Bashkortostan) attract more inbound tourists, providing a higher load of business entities in the tourism and recreation sector. The coronavirus epidemic is not a determining negative factor for the functioning of economic entities in the tourist and recreational sphere of the Volga Federal District. We believe that the reasons are deeper, based on the general level of economic development of the regions.

Key words: tourism and recreation, economic security, sustainable development of the region, business entities in the field of tourism.

Popov Alexey Yurievich,

Candidate of Economic Sciences, Associate Professor

Department of Accounting and Audit

Ural State University of Economics;

Doctoral Student

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: кbua@inbox.ru

ORGANIZATION AND SYSTEM ELEMENTS OF MONITORING: DEVELOPMENT IN THE MANAGEMENT SYSTEM OF INVESTMENT ACTIVITIES

The article discusses the features of the organization of monitoring in the investment management system, highlights the system elements that ensure its implementation.

Key words: monitoring, investment relations, economic security, organizational and management support, regulatory support, information support, methodological support.

Akulinin Fedor Vladimirovich,

Candidate of Economic Sciences, Associate Professor

Department of Organizational and Management Innovation

Russian Economic University named after G.V. Plekhanov.

Russia Moscow

E-mail: Akulinin.FV@rea.ru

Adamov Dmitry Valerievich,

VEY LLC

Russia, Moscow

E-mail: d.adamov19@yandex.ru

RISKS OF CHOOSING A FUTURE PROFESSION FOR AN UNIVERSITY ENTRANCE AND FOR THE STATE: PROBLEMS AND SOLUTION

The choice of a future profession is a task that faces every school graduate. It determines the future destiny, can bring rapid career growth and financial well-being, or dissatisfaction and lack of sufficient funds. Many different platforms and applications help determine the choice of a future profession, but they are not without drawbacks. The article identifies the main problems and offers solutions.

Key words: HR, labor market, unemployment, innovative solutions to unemployment, applicant, employer, employment, career guidance, online service, profession of the future, dying professions.