English
РусскийKhairullin Ramil Kamilevich,
Doctor of Economic Sciences,
Deputy Minister of Education and Science of the Republic of Tatarstan
Russia, Kazan
E-mail: hrk69@mail.ru
INNOVATIVE FACTOR OF DEVELOPMENT IN THE SYSTEM OF MACROECONOMIC GENERATIONS: A THEORETICAL CONCEPT
The article considers the development goals and the nature of technological structures. The author does not focus on determining the time limits of each technological mode due to their “blurring” and dependence on the factor that determines the completion of one and the beginning of the transition to the next mode. The nature of modes under the influence of rapidly developing innovations in the information and digital sphere, which allow a number of economic sectors to be considered within the framework of the sixth technological mode, is emphasized.
Keywords: economic development, goals, technological order, the core of the technological order, macro generation, information and digital sphere.
Rastamkhanova Lyubov Nikolaevna,
Doctor of Economic Sciences,
Scientific Consultant of
LLC "Research Institute of Ecology and Rational Use of Natural Resources".
Russia, Moscow
Rastamkhanov Ruslan Rifovich,
Candidate of Economic Sciences,
General Director of
LLC "Research Institute of Ecology and Rational Use of Natural Resources"
Russia, Moscow
E-mail: Rln@rastam.ru
INNOVATIVE DEVELOPMENT OF RUSSIAN REGIONS IN THE LIGHT OF ENVIRONMENTAL SAFETY PROBLEMS
The article considers the essence and classification of innovations and innovative activities of ecological orientation. The characteristic of statistical indicators of an estimation of ecological activity of the Russian organizations is resulted. The main directions of development of ecological innovations that are significant for the economy of the regions are shown.
Keywords: ecological innovations, ecological safety, classification of indicators, adjustment of national development goals, regional systems, spatial development.
Azaryan Elena Mikhailovna,
Doctor of Economic Sciences, Professor,
Vice-Rector for Research, Head of the Department of Marketing and Trade,
Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky
Russia, DPR, Donetsk
Е-mail: azaryan.yelenamikhaylovna@bk.ru
Voziyanov Dmitry Eduardovich,
Candidate of Economic Sciences, associate professor,
Doctoral Student of the Department of Marketing and Trade
Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky
Russia, DPR, Donetsk
Е-mail: nagasadoo@gmail.com
DIGITAL MARKETING IN RETAIL NETWORK FORMAT: CONSUMER BEHAVIOR AND FORMATION OF MODELS OF INFLUENCE ON IT
The article investigated the impact on the consumer of digital aggressive-negative marketing technology as a tool to stimulate sales in retail; issues of developing marketing of locations as a tool for digital marketing and managing consumer behavior. The definition of «digital marketing of a retailer», «aggressively negative digital marketing» and «marketing of retailer locations» is given. A model-diagram of the functioning of digital aggressive-negative marketing and a model of marketing locations has been formed.
Keywords: digital marketing, retail, forum market, location marketing, aggressive-negative marketing, model, digital footprint, consumer behavior.
Azaryan Elena Mikhailovna,
Doctor of Economic Sciences, Professor,
Vice-Rector for Research, Head of the Department of Marketing and Trade,
Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky
Russia, DPR, Donetsk
Е-mail: azaryan.yelenamikhaylovna@bk.ru
Voziyanov Dmitry Eduardovich,
Candidate of Economic Sciences, associate professor,
Doctoral Student of the Department of Marketing and Trade
Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky
Russia, DPR, Donetsk
Е-mail: nagasadoo@gmail.com
ONLINE DIGITAL RETAIL MARKETING: CO-OPTING OF CUSTOMER COMPETENCIES AND CONSUMER DIGITAL FOOTPRINT
The article explores issues related to co-opting customer competencies as a tool for digital marketing and managing consumer behavior, spreading collective knowledge of customers; with the study of the "digital footprint" and the definition of vectors for the formation of personalization algorithms for customers and consumers in digital marketing. Disclosed is the essence of the client's competencies as the basis of collective knowledge about the marketing object and the importance of their co-opting for the marketing entity. The definition of "digital footprint" and "forum market" is given. A new type of market has been identified - the market as a forum. The fundamental tasks of enterprises are defined when using customer competencies. A model has been developed for the formation of a digital footprint and its use for marketing purposes.
Keywords: digital marketing, retail, customer competencies, co-opting, forum market, location marketing, model, digital footprint.
Varfolomeeva Vera Alexandrovna,
Candidate of Economic Sciences, Associate Professor
Department of Economics of high-tech industries
St. Petersburg State University of Aerospace Instrumentation.
Russia, St. Petersburg
E-mail: varfvera@yandex.ru
Rukhmaleva Anastasia Evgenievna,
Ыtudent of the Department of Economics of high-tech industries
St. Petersburg State University of Aerospace Instrumentation.
Russia, St. Petersburg
E-mail: aruhmaleva@mail.ru
STRATEGIC PLANNING AS AN IMPORTANT ASPECT OF THE INNOVATIVE ACTIVITY OF AN ENTERPRISE
The article considers the innovative strategy at the enterprise, the features of innovative activity; the components of strategic planning of innovative activity of the enterprise are indicated; theoretical aspects and concepts of innovation activity are presented. Strategic planning scientific direction of strategic management allows you to analyze the market and predict trends in the innovative development of the enterprise. The authors provide statistical data on the innovative activity of enterprises in the Russian Federation. To implement an innovative strategy, it is necessary to take into account the financial burden, the high qualification of the administrative and managerial staff of the company, the presence of positive forecasts for the development of the country and the industry as a whole. In conclusion, the authors point out that the presence of a strategy guarantees the consistency of all shorter-term plans of the organization, which also contributes to its systematic and purposeful development.
Keywords: innovation strategy, strategic planning, management, competitiveness, iteration.
Goncharenko Lyubov Ivanovna,
Doctor of Economic Sciences, Professor
Department of Taxes and Tax Administration
Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: goncharenko@yandex.ru
Advocatova Alena Stanislavovna,
Candidate of Economic Sciences, Associate Professor
Department of Taxes and Tax Administration
Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: ASAdvokatova@fa.ru
Zavorykin Alexey Alekseevich,
Candidate of Economic Sciences, Junior Researcher
Center for Scientific Research and Strategic Consulting
Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: AAZavorykin@fa.ru
ABOUT FORMATION OF SPECIFIC TAX INSTRUMENTS DURING THE EPOCH OF THE FOURTH INDUSTRIAL REVOLUTION AND THEIR IMPACT ON ECONOMIC GROWTH
The question of the impact of the mass introduction of cyber-physical systems in the production process on the global processes of changing income inequality is acute for the world community. According to various estimates of researchers, the growth of used automation technologies and elements of artificial intelligence will significantly reduce the number of available jobs in the future and increase the requirements for personnel. In the context of global changes, the role of state tools to influence the economy can become decisive. Relevant is the adaptation of tax systems to new business models and employment formats. The article discusses solutions to this problem, including in the field of creating jobs, developing the skills and potential of workers, and redistributing state revenues to social protection. A comparison is made of the experience of various states in the field of using fiscal instruments to adjust and stimulate the introduction of robotics in production processes.
Keywords: tax regulation, tax instruments, robotics, fourth industrial revolution, tax incentives, correction of externalities, economic growth.
Ivanov Oleg Evgenievich,
Candidate of Economic Sciences, Associate Professor
Department of Information Systems in Economics
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: ivanovoe@volgatech.net
Meshihina Elena Dmitrievna,
Candidate of Economic Sciences, Associate Professor
Department of Information Systems in Economics
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: meshhihinaed@volgatech.net
FINANCIAL ANALYSIS OF THE STATE OF THE INFORMATION AND COMMUNICATION TECHNOLOGIES INDUSTRY AND ITS ROLE IN ENSURING THE ECONOMIC SECURITY OF RUSSIA
The article discusses the strategy for the development of the ICT industry in the Russian Federation, including as part of the digital transformation of the state, import substitution and ensuring the economic security of the country. The state and prospects of the ICT industry in modern conditions are analyzed. Measures are proposed to ensure the economic security of the Russian ICT market.
Keywords: ICT market, digital transformation, import substitution, economic security, economic criteria for assessing the security of the ICT market, ensuring the economic security of the ICT market.
Ilkevich Sergey Viktorovich,
Candidate of Economic Sciences, Associate Professor
Department of Management and Innovation
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: svilkevich@fa.ru
SCENARIO MODEL FOR SCALING THE EFFECTS OF REVENUE GROWTH AND COST REDUCTION FROM THE INTRODUCTION OF SMART MANUFACTURING TECHNOLOGIES IN THE RUSSIAN INDUSTRY
The article presents a quantitative assessment of the effects of revenue growth and cost reduction from the introduction of smart production for the Russian industry across a wide range of industries and activities of industrial enterprises. For the period 2022-2027 a scenario model for scaling the effects of revenue growth and cost reduction from the introduction of smart manufacturing technologies in the Russian industry is presented in the form of a matrix with nine scenarios depending on the probabilistic combinations of two parameters - the rate of age-related effects from the introduction of smart manufacturing and the breadth of coverage of industrial companies in terms of the completeness of the implementation of modern and promising components of a complex of smart manufacturing technologies.
Keywords: smart manufacturing, industrial enterprises, industry, digital technologies, digital economy, digital transformation, Industry 4.0, fourth industrial revolution.
Isaeva Ekaterina Anatolievna,
Candidate of Economic Sciences, Associate Professor
Department of Banking and Monetary Regulation
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: EAIsaeva@fa.ru
Karpacheva Victoria Stanislavovna,
Master's degree student
Financial University under the Government of the Russian Federation;
Credit Analyst of the Infrastructure Bonds Division of JSC DOM.RF.
Russia, Moscow
E-mail: vskarpacheva@gmail.com
Roitman Mikhail Alexandrovich,
Master's degree student
Financial University under the Government of the Russian Federation;
Financial Reporting Analyst at Saint-Gobain Construction Products Rus LLC.
Russia, Moscow
E-mail: roytman2000@yandex.ru
PRUDENTIAL POLICY IN RUSSIA: INSTRUMENTS AND INSTITUTIONAL FEATURES
The article considers the directions of prudential regulation in the current conditions. An analysis of the interaction of regulation tools at the micro and macro levels was carried out. Approaches to the definition of macroprudential regulation and macroprudential policy are given. The macro- and microprudential approaches to the regulation of the financial sector are divided. Existing macroprudential instruments are considered in the framework of their classification by areas of instability. The strengths and weaknesses of the tools for the effective implementation of the goals of macroprudential regulation are identified. The measures of macroprudential regulation of the Bank of Russia for unsecured consumer loans in 2023 are systematized.
Keywords: prudential regulation, macroprudential policy, bank-oriented financial system, microprudential approach to regulation, countercyclical premium, premiums on risk ratios, macroprudential limits.
Krylova Anna Alexandrovna,
Senior Lecturer
Department of Economics and Marketing
Mari State University.
Russia, Yoshkar-Ola
E-mail: KrylovaAnnaA19@gmail.com
ASSESSMENT OF THE EFFICIENCY OF STATE SUPPORT OF THE AGRO-INDUSTRIAL COMPLEX OF THE REGION
The relevance of the topic is due to the fact that the development of the technical and technological base of agriculture is financially very difficult for enterprises - producers of agricultural products. In this connection, state support is provided for various areas of subsidies, in particular for the technical and technological modernization of agricultural production. The purpose of the study is to find evidence of the effectiveness of the use of state support in the technical and technological modernization of agricultural production and further development of work in this direction.
Keywords: agriculture, modernization, state support for the agro-industrial complex, economic efficiency of investments, subsidizing.
Lvova Marina Vyacheslavovna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Accounting and E-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 named after S.F. Saikin
Chuvash State University named after I.N. Ulyanov.
Russia, Cheboksary
E-mail: vkras1956@mail.ru
STUDY OF THE IMPACT ON THE ECONOMIC SECURITY OF THE RUSSIAN FEDERATION OF INVESTMENTS IN FIXED CAPITAL
The issues of economic security and the identification of significant factors influencing it remain relevant in the modern economy of the Russian Federation. Existing methods of econometric analysis of statistical data make it possible to build mathematical models and find the determining factors - signs of the parameter under study. The results obtained in the work show the unconditional dependence of the gross regional product on the amount of direct investment in fixed assets.
Keywords: investments, fixed assets, gross regional product, business entity, determination coefficient, correlation.
Makrusev Victor Vladimirovich,
Doctor of Physical and Mathematical Sciences,
Professor of the Department of Management
Russian Customs Academy.
Russia, Moscow region, Lyubertsy
E-mail: makrusev@mail.ru
Nasibullin Amir Azgarovich,
Candidate of Economic Sciences,
Head of the Department for Application of the Risk Management System
Center for Operational Monitoring and Risk Management
Moscow Customs FCS of Russia.
Russia, Moscow region, Lyubertsy
E-mail: amir_71@bk.ru
DEVELOPMENT OF THE RISK MANAGEMENT SYSTEM IN THE CUSTOMS SPHERE: CONCEPTUAL AND MODEL TRANSFORMATION
As part of the study, an analysis of the risk management system used in the activities of Electronic Declaration Centers, its organization, the effectiveness and the risk management model implemented by it, as well as the development of proposals for improving the system in order to improve the effectiveness of customs control and the quality of services provided. The authors have revealed the basic provisions of object- and subject-oriented approaches to risk management. A methodology for assessing the effectiveness of the customs authorities' risk management activities is presented. Trends in the development of risk management based on digitalization and intellectualization tools are revealed.
Keywords: multi-profile risk management model, customs control, end-to-end customs control process, risk management system, risk-oriented approach in management, channel risks, channel risk profiles, digitalization and intellectualization of technological management platforms.
Noskov Vladimir Anatolyevich,
Doctor of Economic Sciences, Professor of the Department of World Economy Samara State University of Economics.
Russia, Samara
E-mail: noskov1962@inbox.ru
Kuchin Maxim Petrovich,
Postgraduate of the Department of World Economy
Samara State University of Economics.
Russia, Samara
E-mail: maxim99989@yandex.ru
ON THE CONCEPT OF PRESERVING INTERNATIONAL BANKING COMPETITIVENESS IN THE CONDITIONS OF GLOBAL ECONOMIC INSTABILITY
This article presents the relevance of the concept of formation and preservation of international banking competitiveness in modern economic conditions, describes the key micro- and macroeconomic factors affecting international banking competitiveness, and provides the author's classification of factors affecting the development of banking competition policy in the world community.
Keywords: international banking competitiveness, banking competition policy, factors, global community, concept, financial and banking system, competitive environment, banking products and services.
Orlova Valentina Alexandrovna,
Doctor of Economic Sciences, Professor of the Department of Banking
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: bank@kaf.donnuet.ru
MONITORING THE DEVELOPMENT OF BANKING ECOSYSTEMS IN THE CONDITIONS OF DIGITALIZATION
The article indicates that the development of the banking system based on an ecosystem approach using next generation technologies affects the financial services sector, whose participants are most actively implementing breakthrough innovations based on artificial intelligence. An important result of the development of banking ecosystems is the active use of modern concepts of Marketing 4.0 and Marketing 5.0 Based on next-generation digital technologies, banking services are dynamically promoted. Artificial intelligence, artificial language processing technologies, robotics, augmented reality, virtual reality, blockchain and the Internet of Things are the driving force behind Marketing 5.0, a modern marketing concept for the development of generation Z. The factors influencing the modern banking system are identified, the negative consequences of the development of banking ecosystems are noted which are already taking place and have an impact on bank customers.
Keywords: banking system, ecosystems, goods and services market, marketing, banking services, monitoring, digitalization, next generation technologies, artificial intelligence, digital technologies.
Rizvanova Irina Azatovna,
Candidate of Economic Sciences,
Senior Lecturer of the Department of Banking and Monetary Regulation,
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: IArizvanova@fa.ru
Kudinov Alexey Andreevich,
Student, Faculty of International Economic Relations,
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: 216129@edu.fa.ru
Sivodedov Artem Alexandrovich,
Student, Faculty of International Economic Relations,
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: 210488@edu.fa.ru
MEASURES OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION TO STABILIZE THE ECONOMY IN THE MODERN GEOPOLITICAL SITUATION
In the current geopolitical environment, Russia is experiencing a crisis and pressure from competitors. Economic sanctions have a negative impact on the Russian economy. The article considers the policy of one of the main economic regulators - the Central Bank of Russia, the methods of conducting monetary policy to stabilize inflation, the exchange rate and the level of demand. The sector of commercial banks and credit organizations was studied, the impact of the consequences of sanctions, the consequences of the actions of the Central Bank, the advantages and disadvantages of the economic regulation policy were assessed. A forecast of the general trend in the development of the Russian economy in the near future is presented.
Keywords: Central Bank of Russia, monetary policy, key rate, ruble exchange rate, sanctions, inflation, dollar exchange rate, foreign exchange reserves.
Rizvanova Irina Azatovna,
Candidate of Economic Sciences,
Senior Lecturer of the Department of Banking and Monetary Regulation,
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: IArizvanova@fa.ru
Alekseeva Elena Anatolievna,
Student
Financial University under the Government of the
Russia, Moscow
E-mail: alexeevа.len@gmail.com
THE DEVELOPMENT OF MODERN PRACTICE OF PROVIDING EDUCATIONAL LOANS
More and more citizens are actively striving for higher education, but at the same time, the rather high cost of education in a number of specialties and in reputable universities of the country does not contribute to its accessibility, while the possibility of obtaining it on a budgetary basis is quite limited. Increasing the availability of education is possible on the basis of the development of educational lending in the country with active state participation. The purpose of the article is to determine the prospects for the development of educational lending based on an analysis of the current practice of providing educational loans and publications of Russian scientists on this issue.
Keywords: educational loan, paid education, state-supported loans, development of lending programs, state participation, banking sector, student loans.
Romanova Faria Evgenievna,
Postgraduate student of the Russian Customs Academy,
Customs officer of the Main Directorate «Center for Monitoring and
Operational Control of the Federal Customs Service»
Russia, Moscow
E-mail: de.romanova@customs-academy.ru
CUSTOMS AUTHORITIES ASSESSMENT SYSTEM UNDER CONDITIONS OF IMPLEMENTING THE CONCEPT OF CUSTOMER-CENTRICITY
In this article, a comparative analysis of the Federal Customs Service orders, approving performance and efficiency indicators, is carried out in order to assess the services quality. The results of experiments conducted among customs officials and participants in foreign economic activity are presented. Based on expert assessments, a methodology for calculating the indicators of the customs services quality has been developed, and the level of customer-centricity of the customs services has been calculated.
Keywords: customs administration, service-oriented approach, client-oriented approach, client-centricity, quality assessment, quality indicators, performance indicators, efficiency indicators, Federal Customs Service
Siparo Konstantin Alekseevich,
Candidate of Economic Sciences,
Senior Research Fellow, Center for Post-Soviet Studies
Institute of Economics of the Russian Academy of Sciences.
Russia, Moscow
E-mail: redknight@bk.ru
PROSPECTS OF THE DEVELOPMENT OF FREE ECONOMIC ZONES OF THE FAR EAST AND A COMPARATIVE ANALYSIS OF THE DEVELOPMENT OF FREE ECONOMIC ZONES IN ASIA
The article highlights the dynamics of the development of free zones in Asia and Russia, relations with foreign investors and different models of development. The flow of investments in this area, support and interest from both the state and external partners are being studied. The influence of free zones on the development of regions is highlighted. The indicators of recent years, as well as the dynamics of development in general, are studied, strengths and weaknesses are identified. Based on the data obtained, conclusions were drawn about the prospects for the further development of free zones in the Far East.
Keywords: free zones, prospects, cooperation, development, economy, investments, trade turnover.
Ternovskaya Elena Petrovna,
Candidate of Economic Sciences, Associate Professor,
Professor of the Department of Banking and Monetary Regulation
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: eptern@mail.ru
THE QUALITY OF THE RESOURCE BASE OF RUSSIAN BANKS AS A FACTOR IN THE FORMATION OF THE INVESTMENT POTENTIAL OF THE ECONOMY
The formation of the resource base of Russian banks is characterized by a number of shortcomings: insufficiently long terms, low profitability compared to inflation, a high level of monopolization of deposit resources in the largest banks, uneven distribution of deposits between different segments of the client base. These features limit the possibilities of its use to finance the investment needs of the economy, which requires the development of new types of investment-oriented deposit products. The article discusses some types of such products and the conditions for their provision to individuals and legal entities.
Keywords: contributions and deposits, investments, investment products, hybrid deposits, security deposits.
Tregub Ilona Vladimirovna,
Doctor of Economic Sciences, Professor of the Department of Mathematics
Financial University about the Government of the Russian Federation.
Russia, Moscow
E-mail: itregub@fa.ru
Pogosyan Eduard Akopovich,
Student
Faculty of International Economic Relations
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: eduard_pogosyan@icloud.com
ECONOMETRIC ANALYSIS OF FACTORS OF JUVENILE DELINQUENCY IN THE RUSSIAN FEDERATION
The article analyses the socio-economic factors that influence the level of juvenile delinquency (14-17 years old) in the Russian Federation. Socio-economic factors are presented as follows: average per capita income, number of single-parent families of adolescents, lack of education and employment among juveniles. The study is based on data from the Judicial Department of the Supreme Court of the Russian Federation. On the basis of the results of the econometric model we find the main causes and draw conclusions about the impact of the identified causes on the occurrence of juvenile delinquency in the Russian Federation.
Keywords: level of crime, juvenile delinquency, juvenile crime, crime rate in Russia, out-of-school and out-of-work adolescents, teenagers in single-parent families, econometric model.
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: ivan91169@mail.ru
ANALYSIS OF METHODS TO IMPROVE KPI IN THE ORGANIZATION
In the conditions of an unstable economic situation in the world, many entrepreneurs realize that the development / improvement of the system of key performance indicators of the organization helps the business to automate the business processes of the organization and improve the key performance indicators of the personnel. The article analyzes the methods for improving KPI in the organization. As a result of the analysis, 36 key performance indicators were proposed in 6 areas of business processes in the organization. The article is intended for specialists in the field of management, as well as teachers and graduate students of universities working in the field of improving the efficiency of personnel management in an organization.
Keywords: KPI system, strategic management, organization's performance indicators, organization's personnel.
Usmanova Taliya Haydarovna,
Doctor of Economic Sciences, Chief Researcher
Institute of Economic Forecasting
Russian Academy of Sciences.
Russia, Moscow
E-mail: Utx.60@mail.ru
Кhayrullina Liliуa Irekovna,
Assistant of the Department of Accounting, Analysis and Audit
Kazan (Privolzhsky) Federal University.
Russia, Kazan
E-mail: lixa@bk.ru
EFFICIENT MANAGEMENT OF CASH FLOWS OF TRANSNATIONAL CORPORATIONS TO ACHIEVE TECHNOLOGICAL SOVEREIGNTY
Economic potential is formed in companies that produce competitive products on international markets. Competitive products on world markets are provided by transnational corporations (TNCs). The article analyzes the activities of the country's TNCs with high ratings in the international market. The necessity of increasing the output of innovative products, increasing the share of innovative activity of the regions and industries of the country was noted.
Keywords: economic potential, transnational corporations, innovative scenario of economic development, technological sovereignty.
Fatyanova Irina Rudolfovna,
Candidate of Economic Sciences, Associate Professor
Russian Economic University named after G.V. Plekhanov.
Russia, Moscow
E-mail: fatyanova.ir@rea.ru
Sadykova Ksenia Valerievna,
Candidate of Economic Sciences, Associate Professor
Russian Economic University named after G.V. Plekhanov.
Russia, Moscow
E-mail: sadykova.kv@rea.ru
CONCEPT OF NATIONAL INNOVATION SYSTEMS: CONCEPT, THEORETICAL BACKGROUND OF FORMATION AND DEVELOPMENT
The formation of the concept of national innovation systems as an independent area of research falls at the end of the last century, when the factors that indicated the need to search for new theoretical and practical approaches to socio-economic development were most clearly manifested in society. The increased role of scientific and technological progress in social dynamics and the high efficiency of innovative activity required the development of new methods and forms of socio-economic development. The article analyzes the prerequisites for the formation and development of the concept of national innovation systems as an independent direction of scientific research and a tool for managing the development of socio-economic systems. The necessity of taking into account the factors identified by the authors and assessing their impact on ideas about the essence of the implementation of innovation processes within national systems is substantiated.
Keywords: innovation system, post-industrial society, economic development, model, set of innovations, diffusion, cluster.
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 during the pandemic. The article analyzes the measures, the result of which should have been a reduction in the administrative burden on taxpayers. In particular, measures are considered that suspend and extend the terms of tax control. The method of analysis and synthesis made it possible to conclude that there was an increase in the administrative burden in terms of accruing penalties, as well as limiting the receipt of additionally assessed amounts of taxes, fines and penalties to the budget for the period 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 the 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 possibility of economic growth.
Keywords: economic security, tax security, administrative burden, tax sphere, procedural terms.
Shemyakina Marina Sergeevna,
Associate Professor of the Department
Accounting, tax and economic security,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: sh.marina.s@gmail.com
EVALUATION OF THE IMPACT OF THE INTRODUCTION OF THE SINGLE TAX PAYMENT ON THE ORGANIZATION OF SHORT-TERM PLANNING OF TAX INCOME OF THE BUDGET
The mechanism of payment of a single tax payment is considered. An assessment was made of the impact of changes in legislation on the period of reflection of tax payments in budget revenues. The risks of execution of the consolidated budget of the subsidized region are identified on the example of the Republic of Mari El. The necessity of improving a new instrument of tax administration - a single tax payment is substantiated.
Keywords: tax administration, single tax account, single tax payment.
Rastamkhanov Ruslan Rifovich,
Candidate of Economic Sciences,
General Director of the Research Institute of Ecology and
Rational Use of Natural Resources LLC.
Russia, Moscow
E-mail: Rln@rastam.ru
STRATEGIC AUDIT IN THE SYSTEM OF ENVIRONMENTAL SAFETY: FEATURES OF ORGANIZATION AND DEVELOPMENT
The article considers the features of the organization of strategic audit in the field of environmental activities. Information about challenges and threats in the environmental sphere is provided. The content of the audit in the context of the implementation of investment projects and the need for the formation of strategic management reporting and its audit are disclosed.
Keywords: strategy, environmental safety, challenges and threats, audit, strategic audit, investment projects, strategic management reporting.
Shemyakina Marina Sergeevna,
Candidate of Economic Sciences,
Associate Professor of the Department Accounting, tax and economic security,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: sh.marina.s@gmail.com
Pavlov Danila Alekseevich,
Student,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: p4v1offdan@yandex.ru
CONTROL AND SUPERVISION TOOLS TO ENSURE TAX SECURITY OF THE REGION
The role of tax authorities in ensuring the tax security of the region is determined. An analysis of the dynamics of control measures and their effectiveness was carried out. The regulatory legal acts regulating the activities of the Federal Tax Service are considered.
Keywords: tax administration, tax policy, economic security, fiscal security, tax authority.
Shemyakina Marina Sergeevna,
Candidate of Economic Sciences,
Associate Professor of the Department Accounting, tax and economic security,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: sh.marina.s@gmail.com
Pavlov Danila Alekseevich,
Student,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: p4v1offdan@yandex.ru
TAX SECURITY AND TOOLS TO ENSURE IT IN THE REGIONAL ECONOMIC SECURITY SYSTEM
The place of tax security in the system of economic security of the region is determined. The analysis of the ratio of the value of tax revenues of the Russian Federation to GDP was carried out. Tax risks are classified. The role of tax policy as a tool for ensuring tax security is defined.
Keywords: tax administration, tax policy, economic security, fiscal security.