English
РусскийBoboshko Volodymyr Ivanovych
Doctor of Economic Sciences, Professor
Department of Economics and Accounting, Moscow University of the
Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.
Russia, Moscow;
Professor of the Department of Accounting, taxes and economic security
Volga State University of Technology.
Russia, Yoshkar-Ola.
E-mail: v.boboshko@mail.ru
Revin Evgeny Alexandrovich,
Competitor of the Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola.
E- mail: kbua@inbox.ru
DEVELOPMENT OF SMALL AND MEDIUM ENTREPRENEURSHIP AS A FACTOR OF ENSURING ECONOMIC SECURITY AND SOCIAL STABILITY OF RUSSIA
The article considers the target settings and legal foundations for the development of small and medium-sized businesses in Russia, implemented within the framework of national projects. The special role of the SME Digital Platform project, which contributes to the effective solution of the problems of technological growth, ensuring innovative and safe development, was emphasized.
Keywords: national priorities, national projects, initiatives, small and medium enterprises, digital platform.
Vozyanova Natalya Yurievna,
Doctor of Economic Sciences,
Professor of the Department of Marketing and Trade
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky
DPR, Donetsk
E-mail: nagasadoo@narod.ru
Deshchenko Alexandra Yurievna,
Candidate of Economic Sciences,
Doctoral Candidate of the Department of Marketing and Trade
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: sandra_des@mail.ru
"KNOWLEDGE ECONOMY" AND SERVICES: ECOSYSTEM INSTITUTIONAL AND MARKETING CONCEPT OF DEVELOPMENT
The article explores the degree of interest in the "knowledge economy", as well as the essence of "knowledge" and the mechanism of working with it. A model-scheme of the process of formation and implementation of knowledge is proposed; the criteria components of the term "intelligence" are systematized and its logical analysis is carried out, as well as the active role of the scientist and the significance of the research language. A new role of services in the "knowledge economy" has been established, the concept of managing the development of the institution of services has been substantiated. An ecosystem institutional and marketing concept for the development of services in the "knowledge economy" is proposed. The essence of knowledge services is defined.
Keywords: economy, services, knowledge, system, ecosystem, institution, marketing approach, globalization, economic challenges, model, concept.
Ivanchenko Alexander Valerievich,
Candidate of Technical Sciences, Associate Professor,
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky
DPR, Donetsk
E-mail: av_ivanchenko@mail.ru
VALUE ASPECTS OF THE DEVELOPMENT OF SOCIAL AND ETHICAL MARKETING IN THE SPHERE OF EDUCATION
To form a designated program of value aspects of the development of social and ethical marketing in the education economy, a set of measures is proposed that will allow the implementation of targeted activities and achieve the goals in shaping the consciousness and behavior of students. Socio-ethical marketing in the education system is aimed at shaping the value aspects of the development of the younger generation. Given this circumstance, higher education organizations need to form an ethically sound plan and integrate it into all aspects of their marketing mix.
Key words: social and ethical marketing, value aspects, education, innovative technologies, thinking design, behavior style, lifestyle, young generation, higher education organizations, youth projects, value criteria of nepotism, moral norms of behavior in the family.
Krylova Ludmila Vyacheslavovna,
Doctor of Economic Sciences, Associate Professor,
Vice-Rector for Academic Affairs,
Head of the Department of Service and Hospitality
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: koteika2205@mail.ru
Chubuchnaya Galina Evgenievna,
Postgraduate of the Department of Service and Hotel Business,
Senior Lecturer at the Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: chybychnay2908@mail.ru
BARISTA-MARKETING IN MODERN MARKETS OF GOODS AND SERVICES
The article explores the formation and development of barista marketing in modern markets for goods and services. The content was investigated and the essence of barista marketing in the modern environment was determined. Classification of barista marketing in the context of nine classification features is proposed. A conceptual approach to the development of barista marketing is justified. Based on the results of marketing research of barista marketing in the markets of goods and services, the principle of management organization in barista marketing is justified; a map of franchises of self-service coffee shops has been drawn up; a model of a comprehensive strategy for integrated barista marketing has been developed; a block diagram of marketing discount solutions in the barista marketing complex has been compiled.
Keywords: marketing, barista marketing, market, marketing management, system, strategy, marketing complex, discount solutions, technology.
Baranova Inna Petrovna,
Candidate of Sociological Sciences, Associate Professor
Department of "Human Resource Management",
Dean of the Faculty of Management
Moscow Financial and Industrial University "Synergy".
Russia, Moscow
E-mail: ipbaranova@synergy.ru
Sakovich Alexey Alekseevich,
Postgraduate of the Faculty of Management
Moscow Financial and Industrial University "Synergy".
Russia, Moscow
E-mail: alex.sa2009@mail.ru
INNOVATIVE MECHANISMS OF PERSONNEL MANAGEMENT IN THE QUALITY MANAGEMENT SYSTEM OF THE ENTERPRISE
Systematic improvement of quality and competitiveness, application of modern approaches and best practices in organizations is possible and successfully carried out thanks to the development of a quality management system (QMS). To date, the QMS has been implemented and maintained at most Russian enterprises and is both an effective tool for ensuring and improving the quality of products and services, and the main way to confirm their compliance for the customer. In accordance with GOST R ISO 9001–2015, knowledge and competence management of personnel is becoming an extremely urgent task. The standard emphasizes that the overall level of effectiveness of the QMS depends on the level of training of employees, the quality of the corporate knowledge base and communication channels.
Keywords: personnel management, quality management, quality, enterprise competitiveness, standardization.
Purynycheva Galina Mikhailovna,
Doctor of Philosophy, Professor,
Head of the Department of Philosophy,
Head of Joint Research Laboratory
"Philosophical problems of technology and technical knowledge" of the Institute of Philosophy of the Russian Academy of Sciences and
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: mrphilosoph86@gmail.com
Zagainova Valentina Ilyinichna,
Candidate of Philosophical Sciences, Associate Professor of the Department of Philosophy
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: zagainova-vl@mail.ru
Egorova Olga Georgievna,
Candidate of Philosophical Sciences, Associate Professor of the Department of Philosophy
Volga State University of Technology.
Russia, Yoshkar-Ola
Е-mail: EgorovaOG.yo@yandex.ru
INNOVATIONS IN EDUCATIONAL AND RESEARCH WORK OF THE DEPARTMENT OF PHILOSOPHY VSUT
The article is devoted to the development of educational and research methods, innovative approaches to the organization and conduct of scientific events, conducted by the Department of Philosophy of the Volga State Technological University, are considered. The innovative concept providing spiritual and moral development and education of the student is presented.
Keywords: research work, scientific events, innovative approaches, spiritual and moral development and education.
Khinkanina Natalya Evgenievna,
Candidate of Economic Sciences,
Assistant of the Department of Accounting and Finance
MacEwan University.
Canada, Edmonton
E-mail: khinkaninan@macewan.ca
STRATEGIES PROMOTING THE PSYCHOLOGICAL WELL-BEING OF STUDENTS, ON THE EXAMPLE OF TEACHING THE COURSE "ACCOUNTING"
The article provides a substantiation of the significance of the psychological well-being of students in the process of obtaining knowledge and the role of teachers in its formation. Practical recommendations are offered for successful and entertaining study of the material at different stages of the accounting course.
Keywords: psychological well-being, strategies, recommendations, games, case studies.
Pozdeev Valery Leonidovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola Е-mail: Pozdeev6@yandex.ru
Alieva Kheda Aslambekovna,
Student
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: alieva_kheda@mail.ru
METHODS FOR ASSESSING FINANCIAL STABILITY AS A FACTOR OF ECONOMIC SECURITY OF AN ENTERPRISE
The article discusses quantitative and qualitative methods for assessing financial stability, which allow determining the level of financial condition and financial security of an enterprise both in the current and in the forecast periods.
Keywords: financial stability, assessment methods, forecast, factor, financial security.
Aloyan David Kamoevich,
Postgraduate
Department of World Economy of Samara State University of Economics.
Russia, Sаmara
E-mail: h89379999901@yandex.ru
FINANCIAL ASSESSMENT OF THE CURRENT STATE OF THE WORLD
TECHNOLOGY TRADING
The article is devoted to the assessment of the state, structure, and dynamics of the international market of machinery, equipment, and technologies on the example of the Russian Federation and other countries. Identification of current trends in global technology trade. The possibilities of using state measures to support and stimulate the activities of these sectors of the Russian economy in the world market.
Keywords: international machinery, equipment, and technology market, global technology trade market, innovation, global instability, economic uncertainty.Babakova Ekaterina Viktorovna,
Candidate of Economic Sciences, Associate Professor
Department of Accounting and Audit
Petersburg State University of Communications of Emperor Alexander I.
Russia, St. Petersburg
Udalova Daria Viktorovna,
Candidate of Economic Sciences, Senior Lecturer
Department of Accounting and Audit
Petersburg State University of Communications of Emperor Alexander I.
Russia, St. Petersburg
E-mail: udalova@pgups.ru
CLIMATE RISKS AND THEIR IMPACT ON THE FINANCIAL SUSTAINABILITY OF COMPANIES IN THE RUSSIAN FEDERATION
The article considers the exposure of the Russian Federation to the risk of facing problems arising from the high susceptibility to climate change. Climate risks refer to the hazards that may result from climate change (physical risks) or the practices used to mitigate its impacts (transitional risks).
Keywords: climate risks, financial stability, low-carbon economy, environment.
Baklykov Evgeny Yurievich,
Postgraduate
Department of World Economy
Samara State Economic University.
Russia, Samara
E-mail: bestevg@mail.ru
ECONOMIC SANCTIONS AS A FINANCIAL IMPACT FACTOR ON THE ACTIVITIES OF BUSINESS SUBJECTS
The article deals with issues related to approaches to the definition and study of economic sanctions. Emphasis is placed on the systematization of the historical aspects of the use of sanctions mechanisms. Modern ideas about the nature and retrospective of the application of economic sanctions are analyzed.
Keywords: definition, research, sanctions mechanism, economics, economic sanctions.
Baranova Larisa Guryevna,
Candidate of Economic Sciences, Associate Professor
Department of Accounting and Audit
Petersburg State University of Communications of Emperor Alexander I.
Russia, St. Petersburg
E-mail: lg-baranova@yandex.ru
Geyser Alla Alfredovna,
Candidate of Economic Sciences, Associate Professor
Department of Accounting and Audit
Petersburg State University of Communications of Emperor Alexander I.
Russia, St. Petersburg
E-mail: geizer@pgups.ru
TAX REGULATION IN THE SYSTEM OF LEVERAGES FOR SUSTAINABLE DEVELOPMENT OF THE ECONOMY
Sustainable development of the economy is a trend of new economic thinking, which is based on the postulate of the rational use of natural resources in the course of human activity due to the irreplaceability of these resources in a natural way. The environmental theme is not the only issue in this context. Equally important is the social and economic components of the concept of sustainable development. But the implementation of all of the United Nations Sustainable Development Goals (SDGs) requires financial resources, which are formed mainly from tax revenues. It is fair to say that both environmental and socio-economic problems are ultimately limited to taxation issues. However, taxes are not only a source of financing of budget expenditures, including expenditures for the implementation of the SDGs. Taxes perform another important task - by virtue of their inherent regulatory function, they are the regulator of interaction between economic entities and the state in the process of mobilizing taxes. Therefore, the issues of tax regulation can be safely called one of the levers for the sustainable development of the economy, both at the macro and micro levels.
Keywords: sustainable development of the economy, sustainable development goals, taxation, tax regulation.
Boboshko Volodymyr Ivanovych
Doctor of Economic Sciences, Professor
Department of Economics and Accounting
Moscow University of the Ministry of Internal Affairs of Russia
named after V.Ya. Kikotya.
Russia, Moscow
E-mail: v.boboshko@mail.ru
Boboshko Natalya 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. Kikotya.
Russia, Moscow
E-mail: natmb@list.ru
STATE FINANCIAL CONTROL IN RUSSIA UNDER THE NEW REALITY
The article considers the role of state financial control in modern conditions, reveals its organizational and methodological support, goals and functions. The advantages of developing an audit of the effectiveness of budget expenditures as the most important tool of financial control used in the conditions of an innovative economy and digitalization of information are substantiated.
Keywords: innovative development of the economy, efficiency audit, state financial control.
Boboshko Diana Yurievna,
Candidate of Economic Sciences, Associate Professor
Department of Economics
University of Science and Technology MISIS
Russia, Moscow
E-mail: boboshko.dy@misis.ru
Treistar Dmitrii Mikhailovich,
Student
Department of Economics
University of Science and Technology MISIS
Russia, Moscow
E-mail: dmitry@treistar.ru
ANALYSIS OF THE FORMATION AND PROSPECTS OF DEVELOPMENT OF BANKING ECOSYSTEMS IN THE RUSSIAN FEDERATION
The article presents an analysis of current trends in the development of banking ecosystems in the Russian Federation. Given a classification of banking ecosystems in terms of the degree of satisfaction of customer needs and the principles of formation of ecosystem participants that meet these needs. Identified the trends of further development of banking ecosystems in the Russian Federation in the new economic conditions.
Keywords: banking ecosystem, digital platform, remote banking services, convergence of the financial and real sectors of the economy.
Vakhrushev Dmitry Stanislavovich,
Doctor of Economic Sciences, Professor
Department of Finance and Credit
Yaroslavl State University named after P.G. Demidov.
Russia, Yaroslavl
E-mail: vds204@mail.ru
Parfyonova Ludmila Borisovna,
Doctor of Economic Sciences, Professor,
Head of the Department of Finance and Credit
Yaroslavl State University named after P.G. Demidov.
Russia, Yaroslavl
E-mail: mila.pparfenova.2020@mail.ru
Shalaeva Daria Evgenievna,
Student
Yaroslavl State University named after P.G. Demidov.
Russia, Yaroslavl
E-mail: shalaevadasha2001@gmail.com
MARKETING COMMUNICATIONS IN A COMMERCIAL BANK
IN CONDITIONS OF DIGITALIZATION
The relevance of the article is due to the significant impact of digitalization on all aspects of the functioning of banks, including communication with customers. In this regard, it is particularly important to study the content and current trends in the development of marketing communications in a commercial bank in order to substantiate the direction of their improvement. The article discusses the main directions of marketing communications used by commercial banks at the present stage. The main problems of interaction between banks and customers in the conditions of digitalization are identified and directions for their improvement are proposed. The concepts of «framing» and «misseling» are considered, the risks of their use in building relationships with customers in the banking sector are substantiated.
Keywords: marketing communications, commercial bank, digitalization, framing, misselling.
Davidchuk Nadezhda Nikolaevna,
Doctor of Economic Sciences, Professor
Department of Information Systems and Management Technologies
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: nndavidchuk7@gmail.com
Shershneva Anna Viktorovna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Information Systems and Management Technologies
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: avsher@bk.ru
Palchikova Natalya Sergeevna,
Senior Lecturer, Postgraduate
Department of Information Systems and Management Technologies
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: tashalybennikova@mail.ru
THE IMPACT OF DIGITAL TECHNOLOGIES ON BRANDING
The article presents a developed roadmap for the branding concept development within the marketing theory framework, examines branding features and functions built on digital platforms, highlights the brand promotion key components using digital platforms, and calculates the dynamics of active Internet users. To calculate the dynamics indicators on a constant basis, indicators characterizing the change in time of the series levels were used. The analysis showed that WhatsApp remains the most widely used social media platform in the Russian Federation and can be recommended to marketers for brand promotion.
Keywords: brand, branding, digital technologies, social networks, digital marketing, branding concept, digital platforms.
Zhutyaeva Svetlana Alexandrovna,
Associate Professor, Candidate of Economic Sciences
St. Petersburg University of Management Technologies and Economics.
Russia, St. Petersburg
E-mail: zhutjaeva@rambler.ru
Kiseleva Elena Nikolaevna,
Candidate of Economic Sciences, Associate Professor
Synergy University.
Russia, Moscow
E-mail: kafedra.kim@mail.ru
Usanov Alexander Yurievich,
Candidate of Economic Sciences, Associate Professor
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: alexus261279@mail.ru
FAIR TAX SYSTEM IN ACHIEVING THE OBJECTIVE OF ECONOMIC GROWTH
The article presents the characteristics of a fair tax system, which is an important element of a well-functioning business environment that supports investment and innovation. The plan for the implementation of the state program of the Russian Federation "Public Financial Management and Regulation of Financial Markets", aimed at improving the efficiency and effectiveness of tax authorities, is analyzed, the expected results from the implementation of measures to improve tax administration are disclosed. Approaches and principles are outlined in building a fair tax system in order to achieve economic growth and the goal of strategic development of the tax service. A fair structure of the tax system involves considering trade-offs and prioritizing goals in accordance with national circumstances and political decisions. Public support is critical to the "legitimacy" of tax reforms. The studied fair tax system will stimulate investment, eliminate positive and negative externalities, support employment, mitigate inequality and ensure fair conditions for all taxpayers.
Keywords: public policy, tax system, tax administration, fraud, tax certainty, welfare.
Karataeva Galina Evgenievna,
Doctor of Economic Sciences, Professor
Department of Finance, Money Circulation and Credit
Surgut State University.
Russia, Surgut
E-mail: karataeva_ge@surgu.ru
Knyazeva Angela Eduardovna,
Lecturer
Department of Finance, Money Circulation and Credit
Surgut State University.
Russia, Surgut
E-mail: gordeeva_ae@surgu.ru
IDENTIFICATION OF TAX EXPENSES
Among the main methods of the impact of tax regulation on the stimulation of certain types of economic activity, it is possible to single out tax incentives that provide relief to certain categories of taxpayers. This preferential measure has a noticeable effect on the budget revenues of the budget system of the Russian Federation in the form of "falling income", otherwise referred to as tax expenses. In order to improve the efficiency of the tax system, the identification of features inherent in tax expenditures remains an urgent issue. The article examines the relationship between tax benefits and tax expenses, clarifies their author's definition. In addition, the signs of tax expenditures are determined by which they can be identified.
Keywords: tax expenses, tax benefits, identification of tax expenses.
Kasaeva Tamara Vasilievna,
Candidate of Technical Sciences, Associate Professor
Vitebsk State Technological University.
Belarus, Vitebsk
E-mail: kasaevatv@mail.ru
Svanidze Natalia Nikolaevna,
Chief Accountant of OJSC "Vityaz"
Belarus, Vitebsk
E-mail: NataSwan75@yandex.by
CLASSIFICATION OF INVESTMENT BUDGETS: SIGNS, TYPES, SCOPE OF APPLICATION
The construction of a company's budgeting system involves the development of a detailed list of budgets to manage its current activities. However, issues related to investment budgeting are often overlooked, or investment and current activities are not separated in budgets. Such a budget structure cannot contribute to the effective management of investment projects. Consequently, the possibility of effective management of the development of the company as a whole is limited, since in the course of investment budgeting, not only the directions of business development are determined, but also sources of financing, plans for development work, research, etc. On the other hand, investment planning is not only strategic, but also one of the most difficult management tasks, since it involves taking into account all aspects of the company's activities: economic, social, environmental. In this regard, the issues of developing theoretical and methodological aspects of investment budgeting are of particular relevance, allowing not only to determine the role of investment budgeting in the general system of budget planning of the activities of a commercial organization, but also contributing to a more successful application in practice of the fundamentals of investment projecting. The purpose of this study, in particular, was to develop classification features of investment budgets and to determine the place and role of certain types of investment budgets allocated in accordance with the developed classification.
Keywords: budgeting, investment budget, classification feature, classification of investment budgets.
Kireeva Elena Fedorovna,
Doctor of Economic Sciences,
Professor of the Department of Taxes and Taxation;
First Vice-Rector of the Belarusian State Economic University.
Republic of Belarus, Minsk
E-mail: kireeva-e@yndex.ru
Yangol Elena Sergeevna,
Postgraduate
Department of Taxes and Taxation, Assistant of the Department of Taxes and Taxation
Belarusian State Economic University.
Republic of Belarus, Minsk
E-mail: alenayangol@yndex.by
TAXATION OF EDUCATION: WORLD AND DOMESTIC TRENDS
The article is devoted to the study of the application of tax instruments to stimulate education. The sources of fiscal regulation used by modern states are considered: budgetary and tax expenditures, characteristic trends of their use in national tax systems are revealed. An analysis of the taxation of educational institutions in large integration entities of the EU and the EAEU was carried out, tax instruments for stimulating investments in education were studied. Based on the analysis of world and domestic experience, the article concludes that it is necessary to harmonize approaches to tax incentives for the educational environment as the basis for the formation of a single labor market on the territory of integration associations.
Keywords: taxation of education, human capital, fiscal instruments, tax incentives, tax incentive mechanism.
Konkov Maxim Nikolaevich,
Postgraduate
Department of World Economy
Samara State Economic University.
Russia, Samara
E-mail: m.n.konkov@gmail.com
FINANCIAL STABILITY AND RISKS OF THE METALLURGICAL INDUSTRY IN THE CONDITIONS OF GLOBAL ECONOMIC UNCERTAINTY
The article reveals the main risks and opportunities faced by the iron and steel industry as a whole, and its individual enterprises under the influence of uncertainty and modern trends in technology development, regulatory requirements, geopolitical restrictions and digitalization. The purpose of this article is to describe the landscape of risks and opportunities as fully as possible, to form and establish general concepts without a deep dive into rice minimization and management methods, as well as measures to develop conditions for realizing opportunities.
Keywords: iron and steel industry, global economic uncertainty, price volatility, production capacity, demand, supply chains, environmental regulations, geopolitics, infrastructure, circular economy, consumer preferences, sustainable production.
Krivoruchko Svetlana Vitalievna,
Doctor of Economic Sciences, Professor
Department of Banking and Monetary Regulation
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: skrivoruchko@fa.ru
Rizvanova Irina Azatovna,
Candidate of Economic Sciences, Senior Lecturer
Department of Banking and Monetary Regulation
Financial University under the Government of the Russian Federation.
Russia, Moscow
Е-mail: IARizvanova@fa.ru
TRENDS IN THE DEVELOPMENT OF TRANSACTIONAL BANKING BUSINESS
Over the past few years, the financial market has undergone incredible changes, and this will not slow down in the near future. At the same time, financial market participants faced the consequences of a global pandemic, economic problems caused by sanctions, as well as further digitalization of the economy and the development of financial technologies. All these challenges have greatly affected the banking sector, especially the transactional business of banks. The article analyzes the development of transactional banking business, reveals the features of Russian and international experience of transactional activity. The income of market leaders from transactional business is analyzed and the prospects for its development are shown.
Keywords: transactional business, transactional banks, sanctions, transactional income, digitalization, financial technologies, political risks.
Krupochkin Anatoly Vladimirovich,
Postgraduate
Moscow Financial and Industrial University "Synergy".
Russia, Moscow
E-mail: 9683601984@mail.ru
ANALYSIS OF KEY TRENDS IN THE DEVELOPMENT OF THE CRYPTOCURRENCY MARKET
This article analyzes the inclusion of cryptocurrencies in the global economy and their impact on payment issues for banks. The purpose of the study is to analyze the key trends in the development of the cryptocurrency market. To do this, the rate of development of cryptocurrencies is analyzed and their use is compared with traditional means of payment, based mainly on statistics, reports from banks and financial institutions, and research results from well-known research centers. The research used secondary data that is obtained only from press articles, books, newspapers, memoirs or other sources. The article uses strategic analysis tools such as PESTEL analysis and scenarios. The help of PESTEL analysis, possible elements that can influence the development of the cryptocurrency market are identified and measured.
Keywords: fintech, cryptocurrency, banks, cryptocurrency market, trends, result, cost.
Kuvshinova Yulia Alexandrovna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Finance and Banking
ANO VO "Russian New University"
Russia, Moscow
E-mail: jakuvshinova@mail.ru
INCREASING FINANCIAL LITERACY OF THE POPULATION AS A FACTOR OF ACCESSIBILITY OF DIGITAL FINANCIAL SERVICES
This article examines the relationship between financial literacy and the availability of digital financial services. An overview of the concept of financial literacy and its historical development as a field of research is presented, an analysis is made of the current state of financial literacy in various countries, their ratings. Financial literacy in Russia, its strengths and weaknesses, and improvement strategies are disclosed. The overall goal is to highlight the importance of financial literacy as a key factor in achieving greater access to digital financial services worldwide.
Keywords: concept of financial literacy, digital financial services, financial planning, budgeting, population, rating, financial behavior, financial decisions, accessibility, financial education.
Litvin Irina Yurievna,
Candidate of Economic Sciences, Associate Professor, Leading Researcher,
Department of management and innovation of the Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: IYLitvin@fa.ru
INTRODUCTION OF DIGITAL TECHNOLOGIES THAT HELP ACCELERATE THE DEVELOPMENT OF DIGITAL BUSINESS
The article is devoted to the study of the development of digital technologies in Russia, which contribute to technical progress in the digital sphere. Accelerating technological progress in the digital realm has led to the emergence of devices and applications that use cloud computing, big data analytics, blockchains or artificial intelligence. The technological revolution, combined with the changing strategies of companies at the forefront of the use of digital technologies, has significantly increased the role of global platforms. Digital transformation began before COVID-19, accelerated during it, and continues after it. By applying information and telecommunications infrastructure (hereinafter referred to as ICT) and introducing digital technologies and methods, digitalization will transform all industries and society. Transformation can include enabling contactless transactions, moving goods with autonomous vehicles, empowering professional opportunities with artificial intelligence, and introducing all sorts of new and improved products and services.
Keywords: digital technologies, big data analysis, digital business, digital economy, business flexibility.
Noskov Vladimir Anatolyevich,
Doctor of Economic Sciences, Professor
Department of World Economy of Samara State
University of Economics.
Russia, Samara
E-mail: noskov1962@inbox.ru
Zhigachev Viktor Sergeevich,
Postgraduate
Department of World Economy
Samara State University of Economics.
Russia, Sаmara
E-mail: vzhigachev@volgabalt.com
Noskova Maria Vladimirovna,
Postgraduate
Department of World Economy
Samara State University of Economics.
Russia, Sаmara
E-mail: maria13noskova@gmail.com
THE STATE OF THE TOURISM INDUSTRY IN RUSSIA AND THE WORLD IN THE CONTEXT OF GLOBAL ECONOMIC UNCERTAINTY
The article is devoted to assessing the financial condition of the tourism industry in Russia and the world in the current conditions of global economic and geopolitical uncertainty, analyzing the contribution of tourism to the GDP of different countries and comparing the dynamics of changes in the main economic indicators over the past few years. Statistical indicators of Russian organizations in the tourism industry are given, the author's understanding of the possibilities for developing further recommendations for the development of the tourism business is given.
Keywords: tourism industry, contribution to GDP, volume of services provided by tourism organizations, investment in fixed assets, creation of new jobs, net financial result, domestic tourism market.
Pyanova Marina Vladimirovna,
Candidate of Economic Sciences, Associate Professor
Department of Taxes and Tax Administration
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: marinapyanova@mail.ru
Ivanova Olga Alekseevna,
Student
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: olgaivanova.04@mail.ru
TAX SOLUTION TO THE PROBLEM OF HOMELESS ANIMALS IN RUSSIA
The article is devoted to the study of the causes and current state of the problem of stray animals and the search for possible ways to solve them. The concept of homeless animals and their main types are characterized; analyzed the dynamics of population increase in natural conditions; the reasons why homeless animals can pose a threat to the health and safety of city residents are identified. Based on the analysis of the activities of shelters for homeless animals in the Russian Federation, the experience of foreign countries that have implemented successful programs to reduce the number of stray animals, the authors draw conclusions about the need to solve the problem through the joint efforts of society and the state. A model of financing the program of trapping and sterilization of homeless animals (SAVA) by introducing a pet tax as one of the directions for solving the stated problem is presented.
Keywords: responsible attitude to animals, the problem of homeless animals, pet tax.
Sinenko Olga Andreevna,
Candidate of Economic Sciences, Associate Professor,
Senior Research Fellow, School of Economics and Management
Far Eastern Federal University.
Russia, Vladivostok
E-mail: sinen-ko.oa@dvfu.ru
TAX INCENTIVES FOR SUSTAINABLE DEVELOPMENT OF THE REGION: MODELING BASED ON THE SYNTHESIS OF SYSTEM-DYNAMIC AND AGENCY APPROACHES
In order to form an attractive investment environment in a number of regions of Russia, including the Far Eastern Federal District, territories with a special economic status (TOES) have been created. Now the Far East is a territory with poorly developed infrastructure, low incomes of the population and environmental problems, which leads to an outflow of the population and is fraught with further deterioration of the socio-economic situation. Therefore, the task is to reverse this negative trend and ensure the transition of the region to the trajectory of sustainable development through the use of fiscal instruments of the state. The purpose of the study is to substantiate the possibility and necessity of synthesizing the system-dynamic (SD) and agent-based (AB) approaches to justify the policy of tax incentives for the sustainable development of the region (on the example of the Russian Far East). A schematic diagram of an economic-mathematical model of tax incentives for the sustainable development of the region as part of the economic-technological and socio-ecological subpopulations is proposed, the implementation of which will increase the effectiveness of national and regional tax policies. The theoretical significance of the study is to substantiate a new scientific and methodological approach based on the synthesis of the SD and AB methods, taking into account both systemic factors that guide the development of the ecological situation in the region, taking into account feedback, and behavioral factors that determine the characteristics of the response of economic agents to applied tax incentives. The practical significance of the work lies in the fact that using the proposed approach it will be possible to justify the parameters of the tax policy of targeted stimulation of growth points in regions that generate and replicate new technologies throughout its territory in order to ensure the growth of the human population and the sustainable development of the economy of the constituent entities of the Russian Federation.
Keywords: Sustainable development of the region, tax policy, tax incentives, economic and mathematical model, system dynamics, agent-based modeling.
Suvorova Alevtina Pavlovna,
Doctor of Economic Sciences, Professor
Department of Management and Business
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: saprof@mail.ru
Vasilyeva Natalya Vyacheslavovna,
Candidate of Economic Sciences, Associate Professor
Department of Management and Business
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: vasilyeva_n72@mail.ru
FINANCIAL MECHANISMS AND INSTRUMENTS TO ENSURE THE TECHNOLOGICAL SOVEREIGNTY OF THE RUSSIAN FEDERATION
The necessity of achieving the country's technological independence and sovereignty in the field of technological development as a factor in economic growth is substantiated. In the context of unprecedented external sanctions against Russia, the Government of the Russian Federation is betting on technological support for the restoration of production systems and the creation of a technoeconomy. The mechanisms and main tools for achieving technological sovereignty and indicators for achieving the goals of scientific and technological development are considered. It has been established that the system of end-to-end indicators reflecting the key areas of functioning of the country's scientific and technological complex in the context of a new model for the development of the national economic system to assess the level achieved in solving the problems of the country's technological sovereignty has not yet been formed.
Keywords: technological sovereignty, critical technologies, state technological order, scientific and educational centers, NTI Competence Centers, "lighthouse projects", "scientific special forces".
Suvorova Alevtina Pavlovna,
Doctor of Economic Sciences, Professor,
Department of Management and Business
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: saprof@mail.ru
Purtova Ekaterina Vladimirovna,
Head of the Service Department (for Medical Activities) of the Autonomous Institution "Management of Sports Facilities
in the Republic of Mari El";
Master's student
Department of Management and Business
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: ekaterina702104@gmail.com
Dvoeglazov Vladimir Viktorovich
Candidate of Technical Sciences, Associate Professor,
Head of the Department of Management and Business
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: dvoeglazovv@mail.ru
METHODOLOGICAL SUBSTANTIATION OF THE EVALUATION OF THE PERFORMANCE AND EFFICIENCY OF THE FINANCIAL POLICY OF ORGANIZATIONS IN THE FIELD OF PHYSICAL CULTURE AND SPORT ON THE BASIS OF THE LIFE CYCLE MODEL
The article substantiates the need to achieve the technological independence of the country and the national goal of "preserving and strengthening the health of the population" from the development of physical culture and sports. The necessity of increasing the economic attractiveness and efficiency of the functioning of the sphere of physical culture and sports in accordance with the Strategy for the development of physical culture and sports in the Russian Federation for the period up to 2030 from the standpoint of attracting private funding is substantiated. The authors prove the need to make timely adjustments to the current strategy and financial policy of an organization in the field of physical culture and sports, depending on the stage of its life cycle and the roles that management must provide in order to achieve their short- and long-term effectiveness and efficiency. A methodology for assessing the effectiveness and efficiency of the financial policy of an organization in the field of physical culture and sports was built on the basis of a life cycle model, the results of which allowed the authors to form the strategic perspectives of the organization.
Keywords: financial policy of the organization, the sphere of physical culture and sports, the model of the life cycle of the organization by I. Adizes, the management of the organization, the effectiveness and efficiency of the financial policy.
Tikhonova Anna Vitalievna,
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
Е-mail: AVTihonova@fa.ru
MODERN VIOLATIONS OF THE PARITY OF THE TAXATION SYSTEM FOR INDIVIDUALS
The article is devoted to the study of the system of taxation of citizens and its elements. The author gives the architectonics of such a system, based on the theory of Kleiner G.B. The levels of qualitative transformation of the system of taxation of individuals are substantiated. The parity property of the system is determined, as well as violations of this property, represented by imperfections in both the taxation system and the tax administration of individuals, are identified.
Keywords: personal income tax, property taxes, personal taxes, justice, economic system, systemic economy.
Udalova Daria Viktorovna,
Candidate of Economic Sciences, Senior Lecturer
Department of Accounting and Audit
Petersburg State University of Communications of Emperor Alexander I.
Russia, St. Petersburg
E-mail: udalova@pgups.ru
COMPARATIVE ANALYSIS OF INLAND WATER TRANSPORT COMPANIES OF THE PEOPLE'S REPUBLIC OF CHINA AND THE RUSSIAN FEDERATION AND THEIR SUSTAINABLE DEVELOPMENT PROSPECTS
The article considers the activities of inland water transport companies of the People's Republic of China and the Russian Federation. A review of the existing problems and prospects for the development of waterways is made, taking into account the prospects for sustainable development and the possible introduction of the benchmarking method in order to attract stakeholders and increase interest in companies in the sector from different sides.
Keywords: inland water transport companies, sustainability, risks.
Shipkova Olga Tarasovna
Candidate of Economic Sciences, Associate Professor
Associate Professor of the Department of Economics of NUST MISIS.
Russia, Moscow
E-mail: olship@inbox.ru
Shkolnik Kirill Sergeevich
Student of the Department of Economics of NUST MISIS.
Russia, Moscow
E-mail: kirill.shkolnik@bk.ru
FINANCIAL RISKS OF A DIGITAL ENTERPRISE: METHODOLOGICAL BASES FOR ANALYSIS AND ASSESSMENT
The article analyzes international standards and approaches that define the concept of financial risk and their classification within the digital economy. The process of risk identification has been studied and a comparative analysis of the most used in practice methods for assessing financial risks has been carried out. Their potential advantages, disadvantages, level of complexity in application are revealed. Strategies for influencing financial risks and features of their management by a digital enterprise are considered.
Keywords: financial risks, digital risks, risk assessment methods, risk management strategies.