Annotation 4 (46) 2018

Maiburov Igor Anatolievich,

Doctor of Economic Sciences, Professor,

Head of the Department of Financial and Tax Management

Ural Federal University,

Chief Researcher of the Department of Finance and Credit

Far Eastern Federal University.

Russia, Ekaterinburg, Vladivostok

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

Ivanov Yuri Borisovich,

Doctor of Economic Sciences, Professor,

Deputy Director for Research

Research Center for Industrial Development Problems of the

National Academy of Sciences of Ukraine.

Ukraine, Kharkov

E-mail: ivn77@bk.ru

Lyalina Zhanna Ivanovna,

Candidate of Economic Sciences,

Head of the Department of Finance and Credit

Far Eastern Federal University.

Russia, Vladivostok

E-mail: lyalina61@mail.ru

PERSPECTIVES OF IMPROVING ENVIRONMENTAL TAXATION

The article refers to the holding of the tenth international symposium "Theory and practice of tax reforms". Covered the main activities of the symposium. Analyzed the results of the symposium work, given the bibliography of the best publishing projects. The key ideas of the reports are given, practical recommendations are formulated following the discussion of these reports, reported the place and time of the next symposium.

Key words: tax symposium, participants, tax reforms, ecological taxation, taxation, existing problems, monograph.

Alia Zelal Zein,

Postgraduate of Economics and Management Department

Volgograd State Technical University/

Russia, Volgograd

E-mail: zelalaly84@gmail.com

STATE SUPPORT OF INFRASTRUCTURE SUPPORT

FOR ENTREPRENEURIAL ACTIVITY IN RUSSIA:

MODERN CONDITION AND PROBLEMS

The article examines the state support for the infrastructure support of entrepreneurial activities in Russia: the current state and problems. Support is based on the role of public organizations in the development of infrastructure support for entrepreneurial activities, taking into account the interests of small and medium-sized businesses, their ideas and innovations.

Keywords: small and medium-sized business, entrepreneurship support, activity regulation, infrastructure, infrastructure support, innovation market, innovative products market, services market, investment capital market, business incubator, business park, industrial park, research and production complex, Chamber of Commerce and Industry.

Alia Zelal Zein,

Postgraduate of Economics and Management Department

Volgograd State Technical University/

Russia, Volgograd

E-mail: zelalaly84@gmail.com

PROBLEMS OF FORMATION OF THE SYSTEM OF INFRASTRUCTURE SUPPORT FOR ENTERPRISE ACTIVITY

In the article considered actual problems of development of the system of infrastructural support of entrepreneurial activity, and its barriers; problems of supporting small and medium-sized businesses in the Volgograd region. Grounded the necessity of development of infrastructure support as the basic condition of progressive growth of regional and national economy.

Key words: small and medium-sized business, regional economy, infrastructure, infrastructure facilities, industrial infrastructure, production branches, production support, scientific and technological complex.

Babushkin Vitaly Mikhailovich,

Candidate of Economic Sciences,

Associate Professor, Department of Economics and Enterprise Management

Kazan National Technical University named after A.N. Tupolev - KAI.

Russia, Kazan

E-mail: vmbabushkin@kai.ru

RISK ASSESSMENT OF THE PROJECT OF DIGITAL TRANSFORMATION OF DESIGN AND TECHNOLOGICAL PREPARATION OF INDUSTRIAL ENTERPRISE PRODUCTION

The article discusses the risks of implementing a project for the digital transformation of an industrial enterprise. The morphological matrix was built and the investment plan was formed without taking into account risk management measures, the project risks and the reasons for their occurrence were determined by the project phases. Based on the expert assessment of the probability of occurrence of risks for various project options, the amount of maximum damage in case of occurrence of risks is determined, a risk map is constructed and areas are identified that contain project risks.

Keywords: full life cycle management system, risks, morphological analysis, project life cycle.

Berezyuk Maria Viktorovna,

Candidate of Economic Sciences,

Associate Professor, Department of Environmental Economics

Ural Federal University named after the first President of Russia B.N. Yeltsin.

Russia, Ekaterinburg

E-mail: m.v.berezyuk@urfu.ru

Rumyantseva Alena Vladimirovna,

Candidate of Economic Sciences,

Associate Professor, Department of Environmental Economics

Ural Federal University named after the first President of Russia B.N. Yeltsin.

Russia, Ekaterinburg

E-mail: alenarum@mail.ru

Rumyantseva Elizaveta Igorevna,

Student of the Department of Financial and Tax Management,

Ural Federal University named after the first President of Russia B.N. Yeltsin.

Russia, Ekaterinburg

E-mail: lizarum09@gmail.com

MODERNIZATION OF WATER TREATMENT AS AN ECOLOGICAL AND ECONOMIC ASPECT OF INNOVATION MANAGEMENT OF ENVIRONMENTAL QUALITY

The problem of finding resource-saving and cost-effective technologies for cleaning washing water on the filter structures of waterworks stations remains relevant for many years. The largest amount of contaminated sewage of the Sverdlovsk region enters surface water bodies from housing and communal services enterprises, primarily water utilities. The article deals with the project of the organization of a site for the treatment of washing waters of the filtration plant of the water treatment plant of Municipal Unitary Enterprise Vodokanal in the city of Ekaterinburg and its environmental and economic efficiency is determined.

Key words: water treatment, water use, sludge dewatering, project economic feasibility, environmental quality.

Voitko Petr Filippovich,

Doctor of Technical Sciences,

Professor of the Department of timber and chemical technologies

Volga State University of Technology.

Russia, Yoshkar-Ola

Е-mail: baranovaleks@yandex.ru

Petrova Lyudmila Vladimirovna,

  Candidate of Physical and Mathematical Sciences,

Associate Professor of the Department of Information Systems in Economics

Volga State University of Technology.

Russia, Yoshkar-Ola

Е-mail: baranovaleks@yandex.ru

Baranov Alexey Vladimirovich,

Candidate of Economic Sciences,

Associate Professor, Department of Applied Statistics and Informatics

Mari State University.

Russia, Yoshkar-Ola

Е-mail: baranovaleks@yandex.ru

The research is supported by a grant

RNF-16-18-10017 "Complex of programs for forecasting the economic development of the region"

ABOUT INNOVATIVE SOLUTIONS OF FORECASTING STABILITY OF FOREST TRANSPORT SYSTEMS OF REGION

The article reviews the methodological aspects of innovative solutions of forecasting of stability of forest transport systems of region. It’s proved that the simulation is necessary and connected with the innovative development of the economy. Specific results obtained using innovative modern IT (method of agent technologies) are provided in the Any Logic environment.

Keywords: forest transport systems of the region, raids of floatation of timber enterprises, simulation modeling, forecasting of sustainable development, Any Logic, Pilgrim, Arena Basic, innovative methods.

Zuntova Irina Sergeevna

Post-graduate student of the Department of Economy,

Head of department of youth science development

«University of Technology».

Russia, Korolev

E-mail: irina.zuntova@gmail.com

METHODICAL PROVIDING ASSESSMENT OF INTELLECTUAL POTENTIAL OF INSTITUTION OF HIGHER EDUCATION

The article outlines the main methodological provisions on the definition of the intellectual capital of higher education institutions. Offered the method of intellectual potential estimation with the use of the indicator method including the system of quantitative indicators. Given the results of the assessment of the level of intellectual potential of State Budgetary Higher Educational Institution Moscow Region University of Technology on the basis of the proposed methodology.

Keywords: intellectual potential, indicators of assessment of intellectual potential of higher education institutions, level of intellectual potential.

Ibragimkhalilova Tatyana Vladimirovna,

Candidate of Economic Sciences,

Associate Professor,

Acting Head of the Department of Marketing and Logistics

Donetsk National University.

DNR, Donetsk

E-mail: itv2106@mail.ru

FORECASTING THE INFLUENCE OF THE ECONOMIC GROWTH ON THE FORMATION OF THE COMPETITIVENESS OF THE TERRITORY

The text of the abstract. The article considers the role of forecasting as an important tool for the regulation of socio-economic development of territories. The scientific study synthesized a rating approach to assessing the attractiveness of territories with a quantitative approach to forecasting macroeconomic indicators. Given the estimation of weight coefficients of indicators of basic requirements from the point of view of investment and tourist attractiveness. Made the analysis of the stability of the equilibrium growth of the economy of the analyzed countries.

Key words: forecasting, territories, economic growth, the competitiveness of the territories, the attractiveness of territories, the global competitiveness index, analytic hierarchy process, investment attraction, tourist attraction.

Petrov Sergey Valerievich,

Candidate of Economic Sciences, Associate Professor,

Vladimir State University.

Russia, Vladimir

E-mail: psv01@yandex.ru

TEAM-BUILDING IN THE ENTERPRISE STRUCTURES OF THE SERVICE SPHERE

The article deals with the theoretical basis of team building and the stages of its formation. Outlined the basic principles of teamwork. Listed the most effective methods of teambuilding and their goals. Analyzed the key advantages of formation of command formation for service organizations. In conclusion, considered the expediency of teambuilding for domestic enterprises.

Key words: teambuilding, team, entrepreneurial structures, social and economic field, service sector, team building, working personnel, personnel management.

Polukhina Anna Nikolaevna,

Doctor of Economic Sciences,

Professor of the Department of Service and Tourism,

Volga State University of Technology,

Russia, Yoshkar-Ola

E-mail: PoluhinaAN@volgatech.net

Arnaberdiev Avdykerim Rozyzumayevich,

Postgraduate of the Department of Service and Tourism

Volga State University of Technology,

Russia, Yoshkar-Ola

E-mail: PoluhinaAN@volgatech.net

INNOVATIVE METHODS OF NEW PERSONNEL ADAPTATION

ON ENTERPRISES OF TOURISM-RECREATIONAL SPHERE

The article considers innovative methods and methods aimed at solving the problem of adaptation of new personnel at the enterprises of the tourist and recreational sphere. Reduction and proper organization of the adaptation period will allow the new employee to join the team more quickly. The main errors of the adaptation period that are allowed by managers are identified, the interactive simulator is presented as a tool to prevent a number of errors, and the advantages of e-learning are described. Attention is focused on the consideration of innovative effects that can be obtained after the introduction of interactive simulators.

Key words: personnel management, employee adaptation, distance learning, interactive simulators.

Ryzhakov Vitaly Vladimirovich,

Candidate of Physical and Mathematical Sciences,

Head of the Department of Electronics and Energetics

Surgut State University.

Russia, Surgut

E-mail: v.ryzhakov@gmail.com

Levitsky Viktor Vladislavovich,

Deputy Head of Cluster Development Centre,

Autonomous institution of Khanty-Mansiysk Autonomous Okrug –

Yugra «High Technology Park»

Russia, Khanty-Mansiysk

E-mail: v.levitskiy@tp86.ru

Rodionova Alena Vladimirovna,

Candidate of Economic Sciences,

Head of Cluster Development Centre,

Autonomous institution of Khanty-Mansiysk Autonomous Okrug –

Yugra «High Technology Park»

Russia, Khanty-Mansiysk

E-mail: a_rodionova@tp86.ru

DEVELOPMENT OF THE SYSTEM OF LOGGING AND PROCESSING OF FOREST AND BOG BERRIES IN KHANTY-MANSIYSK

AUTONOMOUS OKRUG – YUGRA

Harvesting and processing of wild plants are currently considered as one of the component of sustainable development of Yugra economy. Objective backgrounds are the industrial volume of bioresource potential, the renewability of natural resources, the constantly growing demand for natural environmentally friendly food and medicinal products. The aim of this work is to determine the most effective ways of development of the system of wild berries harvesting and processing by small business entities of Yugra.

Key words: plantation cultivation, harvesters of wild plants, processors of wild plants, wild berries, berries harvesting, berries processing, berry plantation

Telyatnikova Victoria Sergeevna,

Candidate of Economic Sciences,

Associate Professor of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

Е-mail: vika.t@list.ru

The article was prepared with the financial support of the RFBR grant "Cognitive approach to the theoretical and methodological foundations of strategic development of small business in the digital economy system taking into account the risks of drift"

18-010-01210 – А

THE DIGITAL ECONOMY: CURRENT STATUS AND FEATURES OF DEVELOPMENT OF ELECTRONIC BUSINESS

In the article considered the general definition of the concept "digital economy". The thesis is grounded that the digital economy is determined by two principal areas of importance: e-commerce and e-business. Processes of virtualization of workplaces are characterized; Analytically, the positive and destructive consequences of the development of the concept of the digital economy in the e-business system.

Keywords: digital economy, e-commerce, e-business, virtualization.

Trukhina Olga Anatolievna,

Candidate of Economic Sciences,

Senior Lecturer, Department of Finance, Money and Credit

Surgut State University.

Russia, Surgut

Е-mail: olgatrukhina29@gmail.com

Smirnova Irina Valeryevna,

Assistant, Department of Finance, Money and Credit

Surgut State University.

Russia, Surgut

Е-mail: Smir321@surgu.ru

THE FORMATION OF THE DIGITAL ECONOMY IN RUSSIA:

THE ESSENCE, FEATURES, PROBLEMS OF DEVELOPMENT

The article discusses the features of the formation and development of the digital economy in Russia. The topic of the article is relevant due to the fact that the digital economy in our world is developing incredibly fast: around the world, laws are signed, projects are approved, and proposals for improvement are considered.

Keywords: digital economy, electronic management, IT-products, information technology, information environment.

Khristolyubov Sergey Nikolaevich,

Competitor of the Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

INFLUENCE OF INNOVATIONS ON SUSTAINABLE DEVELOPMENT OF CONSUMER COOPERATION ORGANIZATIONS

In the article considered theoretical bases and features of innovations in a combination with a problem of a sustainable development of the organizations of consumers' co-operative society. Proposed an author's approach to monitoring sustainable development based on the requirements of the GRI Guidelines and its latest version of G4 on the reporting of organizations in the field of sustainable development. Presented the conceptual chain of the innovative trajectory of sustainable development of consumer cooperation organizations.

Key words: sustainable development, innovations, consumer cooperative organizations.

Shokhneh Anna Vladimirovna,

Doctor of Economic Sciences,

Professor of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: shokhnekh@yandex.ru

Nasonova Ludmila Ivanovna,

Candidate of Economic Sciences,

Associate Professor of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: naumelena@list.ru

Kolyshev Oleg Yurievich,

Senior Lecturer

of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: tango7412@gmail.com

THE ROLE OF EDUCATIONAL INNOVATION TECHNOLOGIES IN THE SYSTEM OF PERSONNEL POLICY OF DIGITAL BUSINESS STRUCTURES

The article reveals the role of educational innovative technologies in the system of personnel policy of digital business structures; outlined the directions and reasons for the need to introduce innovative training for the formation of individual and general competences of labor resources.

Keywords: educational innovative technologies; personnel policy; digital business structure; innovative learning; individual competences; general competencies; labor resources.

Yushkova Lyudmila Valeryevna,

Candidate of Economic Sciences, Associate Professor,

Trade and Economic Institute,

Siberian Federal University.

Russia, Krasnoyarsk

E-mail: Luda210173@mail.ru

The article was prepared in the framework of the RFBR grant # 18-010-00192 / 18 "Cooperation-network interactions as a resource of self-organization and achievement of qualitative results in the economy"

COMPETITIVE RELATIONS OF ECONOMIC AGENTS IN INNOVATIVE DEVELOPMENT OF THE FOOD MARKET OF THE KRASNOYARSK TERRITORY

The article is devoted to the actualization of the problematics of competitive relations research in local markets of food products, operating in the current conditions. The article proposes and justifies the model of competitive relations of economic agents in the market of food products, taking into account the behavior of economic entities in a competitive environment, to strengthen the competitiveness of the market and its impact on the functioning of entrepreneurs, to achieve an effective competitive position with the resulting category of these categories - the competitive market status. In this article discloses the content of integration effects of interactions of economic agents is revealed to ensure innovative food market development.

Key words: food market, competitive relations, co-competition, competitive environment, competitiveness, competitive position, competitive status, cooperation-network interactions, economic agents.

Bisultanov Amir Nazhmudievich,

Postgraduate, Taxes and Taxation department, Institute of Economics and Finance,

FSBEI HE «Chechen State University»

Russia, Grozny

E-mail: amir.bisultanov@bk.ru

REGIMES OF TAX ADMINISTRATION

At all times taxes were the main sources of countries’ financial resources, used for satisfaction of both the states’ public interests and the taxpayers’ private interests. Nowadays in the conditions of the global financial crisis and budget deficit the stability of tax and non-tax flows to the budget is particular important. This goal can be reached by creation the effective tax administration system. In article author considers the existing approaches to the organization of the relationship in the tax sphere and defines special approach taking into account the features of the Russian mentality. Author reveals the advantages and shortcomings of the tax relationship from a position of force, low and interests at the present stage of the tax administration development. The compulsory and partner modes of tax administration are characterized. Classification of tax administration is carried out.

Keywords: tax culture, tax administration, tax law, tax relationship, tax mentality, regime of tax administration.

Boboshko Ivan Vladimirovich,

Postgraduate

Russian State Social University.

Russia, Moscow

E-mail: v.boboshko@mail.ru

THE ANALYSIS OF THE FACTORS’ OF SOCIO-ECONOMIC

DEVELOPMENT REGIONS EFFECT ON THE SYSTEM OF PROPERTY

TAXATION OF ORGANIZATIONS

The article analyzes the influence of factors of socio-economic development of regions on the system of property taxation of organizations.

Keywords: tax, budget, tax on property of organizations, budget revenues, consolidated budget, regional budget, economic security.

Evstafieva Alsu Khusainovna,

Candidate of Economic Sciences,

Associate Professor,

Department of Economics and Entrepreneurship in Construction

Kazan State University of Architecture and Civil Engineering.

Russia, Kazan

E-mail: evalsu@yandex.ru

TERRITORIES WITH PREFERENTIAL CONDITIONS OF ENTERPRISE ACTIVITY AS A FACTOR OF ECONOMIC GROWTH OF THE REGION (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)

The article shows the development of territories with preferential conditions of doing business on the example of the Republic of Tatarstan. Current tax privileges for these territories are presented. The necessity of revealing the reasons for sustainable development of territories with preferential conditions of doing business is grounded.

Key words: region, entrepreneurial activity, preferential policy, special economic zone, territories of advanced social and economic development, industrial parks, business incubators.

Zhuckovskaya Irina Feodosievna,

Candidate of Economic Sciences, Associate Professor,

Department of Commerce and Hospitality of the

Vladimir State University named after Alexander and Nikolay Stoletovs

Russia, Vladimir

E-mail: ateya33@mail.ru

Krasnova Marina Viktorovna,

Candidate of Pedagogical Sciences,

Associate Professor, Department of Commerce and Hospitality of the

Vladimir State University named after Alexander and Nikolay Stoletovs

Russia, Vladimir

E-mail: mkrasnova @vlsu.ru

Income of the population of Russia: dynamics, transformation of structure and differentiation

The article is devoted to the analysis of dynamics of nominal and real income of the population of Russia for the last quarter of the century, their structures, to a research of differentiation of income and compensations in various directions: on social groups, in a regional and branch section, considered problems of poverty and offered the directions of fight against poverty and social differentiation.

Keywords: nominal and real income of the population, their structure, differentiation of income, poverty

Zvereva Tatyana Vladimirovna,

Doctor of Sociological Sciences, Professor of

Department of Tax Policy and Customs Tariff Regulation,

Financial university under the Government

Russian Federation.

Russia, Moscow

E-mail: tatzvevlad@mail.ru

EVALUATION OF THE PROPOSED MODEL OF INCOME TAX IN THE

RUSSIAN FEDERATION

Considered the issues of fairness of taxation, the problem of introducing a progressive scale for calculating the personal income tax, as well as scenarios proposed by various political parties of the Russian Federation. On the basis of the sociological survey, empirically justified the proposed size of a non-taxable minimum; was developed an optimal scenario for introducing a progressive scale for personal income tax, taking into account the views of taxpayers; analyzed the respondents' opinion on the possibility of implementing a version of the revision of the flat scale of personal income tax from the current 13% to 15%.

Key words: Jeanie's coefficient, personal income tax, tax policy, progressive scale of taxation, fair taxation, social justice, social equality, sociological survey.

Zotikov Nikolay Zotikovich,

Candidate of Economic Sciences, Associate Professor

Department of Finance, Credit and Economic Security,

Chuvash State University named after I.N. Ulyanov.

Russia, Cheboksary

E-mail: Zotikovcontrol@yandex.ru

The work was carried out within the framework of RFBR grant No. 18-010-00357/18 on "Improving the fiscal mechanism and its impact on the economy of the region" for 2018-2021.

Tax violations and crimes, responsibility for their Commission

The article presents the types of responsibility for violations of tax legislation, the General conditions for bringing taxpayers to responsibility under the tax code, the administrative Code, the criminal code, common forms of tax evasion. The article deals with the cases and grounds for bringing to subsidiary responsibility the managers and owners of the company – bankrupt, managers, including the former, on the debts of the company. The data characterizing the state of affairs in the fight against tax crimes. Tax offenses and crimes are considered as one of the components of the economic security of the state.

Keywords: participants of tax relations, tax offenses, tax crimes, tax liability, administrative liability, criminal liability, subsidiary liability, tax optimization, tax security, economic security

Kiiashchenko Tatyana Petrovna,

Candidate of Economic Sciences, Associate Professor

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

Surgut State University.

Russia, Surgut

E-mail: yatanya-87@yandex.ru

The METHODOLOGY of quality evaluation of municipality program budget planning

The article deals with the most urgent problems of the budget sphere in the Russian Federation for today - the lack of methodological elaboration of effectiveness evaluation of state (municipal) programs realization. Has been developed a methodology for assessing the quality of municipal budget planning, including an assessment of the quality of program expenditure planning, which is especially relevant in the context of the implementation of the program-target budgeting model in recent years.

Key words: program budgeting; state (municipal) program; budget planning; effectiveness evaluation of state (municipal) programs realization; quality evaluation of budget planning.

Makarova Nadezhda Nikolaevna,

Doctor of Economic Sciences,

Professor of the Department of the Department of Economic Security

and Information Technology

Volgograd Cooperative Institute (branch)

Russia, Volgograd

E-mail: shokhnekh@yandex

Shokhneh Anna Vladimirovna,

Doctor of Economic Sciences,

Professor of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: shokhnekh@yandex.ru

Naumova Elena Yurevna,

Candidate of Economic Sciences,

Associate Professor of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: naumelena@list.ru

Kolyshev Oleg Yurievich,

Senior Lecturer

of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: tango7412@gmail.com

The article was prepared with the financial support of the Russian Foundation for Basic Research "Cognitive approach to the theoretical and methodological foundations of the strategic development of small business in the system of digital economy taking into account the risks of drift" No. 18-010-01210 – A

INDICATIVE INDICATORS OF THE LEVEL OF INFLUENCE OF THE TAX RISKS OF SMALL BUSINESS FOR THE LEVEL OF STRATEGIC DRIFT

The article presents a logical ten-step methodology for studying the tax risk for leveling strategic drift, which is based on indicators of problems of small businesses. A description of economic relations is given where the term "strategic drift risk" is present, which in some respects is synonymous with the notion of "turbulence", which corresponds to the uncertainty in achieving the set goals.

Key words: analysis; tax risks; small business; leveling of risks; strategic drift; turbulence.

Mitin Dmitry Alekseevich,

Post-graduate student

of the Department of Tax Policy and Customs Tariff Regulation at the

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: mitin.fns@gmail.com

The article was prepared on the basis of the results of studies carried out at the expense of budgetary funds on the state task of the Financial University in 2018.

PECULIARITIES OF SOCIAL NETWORKS FOR TAX ADMINISTRATION OBJECTIVES

In modern economic conditions, the borders of states have an increasingly less influence on the implementation of commercial activities. Thanks to the development of information technology, as well as the wide dissemination of new digital business models, companies have gained additional opportunities for the development and implementation of economic activities. One of such sources of profit in the digital space is social networks. Within the framework of this article, the specifics of social networks, the business model of a social network, as well as the difficulties that the tax authorities will have when administering this sector of the economy will be considered. The conclusion of the article will highlight the author's suggestions for improving the tax administration of this sector of the economy.

Key words: E-commerce, Social networks, tax administration, tax on Google, digital economy, business model, the Federal Tax Service.

Ovseychik Sergey Eduardovich,

Postgraduate,

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: SEovsejchik2017@edu.fa.ru

EVALUATION OF INFLUENCE OF ECONOMIC AND BUDGET CRISES ON BUDGET POLICY

The paper analyzes on the example of OECD countries the changes of the budgetary policy that happened in the beginning of the XXI century on the back of economic and local budgetary crises. Influence of restrictive budgetary policy on budgetary system is analyzed. Possible solutions aimed at increasing resilience of budgetary system to shocks, which come from economic and budgetary system, include wider implementation of risk-oriented approach to preparation of budget forecast and to assessment of public projects, as well as greater focus on more thorough approach to initial design of budget rules and framework rules of their implementation.

Keywords: economic crisis, budget crisis, budgetary policy, budgetary rule, risk-oriented budgeting, OECD

Pomaskina Olga Vladimirovna,

Candidate of Economic Sciences,

Associate Professor of the Department of Financial Markets

Plekhanov Russian University of Economics.

Russia, Moscow

E-mail: pomaskina60@mail.ru

DEVELOPMENT TRENDS OF MUTUAL INVESTMENT FUNDS ON THE FINANCIAL MARKET OF THE RUSSIAN FEDERATION

 The article analyzes the competitiveness of mutual investment funds of various types and categories on the market of collective investments of the Russian Federation. A model for using PEST-analysis to evaluate the investment attractiveness of mutual funds is proposed. The development trends of mutual funds on the Russian financial market are investigated and formulated.

Keywords: mutual funds, open mutual funds, interval mutual funds, closed mutual funds, types of mutual funds, categories of mutual investment funds.

Berezyuk Maria Viktorovna,

Candidate of Economic Sciences,

Associate Professor, Department of Environmental Economics

Ural Federal University named after the first President of Russia B.N. Yeltsin,

Russia, Ekaterinburg

E-mail: m.v.berezyuk@urfu.ru

Rumyantseva Alena Vladimirovna,

Candidate of Economic Sciences,

Associate Professor, Department of Environmental Economics

Ural Federal University named after the first President of Russia B.N. Yeltsin,

Russia, Ekaterinburg

E-mail: alenarum@mail.ru

Barkin Igor Valerievich,

Postgraduate,

Department of Environmental Economics

Ural Federal University named after the first President of Russia B.N. Yeltsin,

Russia, Ekaterinburg

E-mail: i.barkin@inbox.ru

AUDIT AS THE EFFECTIVE INSTRUMENT TO ASSESS THE BUSINESS ACTIVITY FOR COMPLIANCE WITH ENVIRONMENTAL LEGISLATION IN THE FIELD OF WASTE MANAGEMENT

The organization of effective waste production and consumption management is one of the most important problems of ensuring environmental safety. The complexity of changes in environmental legislation in the field of waste management has determined the development of using the audit as the effective instrument to analyze the business activity for compliance with environmental legislation in the field of production and consumption waste management. The proposed audit program is universal, so it can also be effectively used in the development of the Project waste generation standards and limits on their placement.

Keywords: audit, waste production and consumption, waste management, environmental legislation, audit program.

Ganshin Alexander Vladimirovich,

Postgraduate,

Financial University under the Government of the Russian Federation.

Russia, Moscow

Е-mail: alexganshin@yandex.ru

IMPROVEMENT OF SAMPLE SELECTION METHODS

IN THE MONETARY SAMPLING

This article examines the ways to increase the effectiveness of the audit sample by proposing new ways of random selection in monetary unit sampling, which makes it possible to exclude the possibility of selecting the same elements more than once.

Key words: monetary sample, modified random selection.

Krasikova Anastasia Sergeevna,

Postgraduate, branch "World Economy"

All-Russia Academy of Foreign Trade.

Russia, Moscow

E-mail: krasikowa.berlin@gmail.com

ANALYSIS OF ECONOMIC ACTIVITY OF THE COMPANY

PANALPINA WORLD TRANSPORT AND DETERMINATION OF THE COMPANY'S PLACE IN THE CONTEMPORARY MARKET FOR TRANSPORTATION AND FORWARDING SERVICES

The article is devoted to the analysis of the company's economic activity and determination of its place in the market of freight forwarding services.

Key words: foreign economic activity, platform-aggregator, transport-forwarding services, SWOT-analysis.

Kurochkina Irina Petrovna,

Doctor of Economic Sciences, Professor,

P.G. Demidov Yaroslavl State University.

Russia, Yaroslavl

E-mail: ipkurochkina@yandex.ru

Parfenova Lyudmila Borisovna,

Doctor of Economic Sciences, Professor,

P.G. Demidov Yaroslavl State University.

Russia, Yaroslavl

E-mail: decan@uniyar.ac.ru

Motolyanets Marina Vladimirovna

Postgraduate, Department of Accounting, Analysis and Audit

P.G. Demidov Yaroslavl State University.

Russia, Yaroslavl

E-mail: am-am@inbox.ru

FEATURES OF THE METHODOLOGY OF FORENSIC ACCOUNTING COST ALLOCATION FOR RAIL PASSENGER COMPANIES BETWEEN SUBJECTS OF THE FEDERATION

Suburban passenger transportation (SPT) deservedly have the status of socially significant. Annual volume is more than 90% of all passenger traffic. At the same time, the revenues that the SPT receives from ticket sales cover no more than half of the actual expenses. When carrying out forensic accounting examination of costs for rendering services of railway passenger traffic it is important to define the size of economically reasonable costs and to allocate the part falling on the specific subject of the Russian Federation. Therefore, for this industry, it is necessary to develop a specific methodology that takes into account the fact that the amount of compensation from the budget significantly depends on the choice of distribution bases and the order of distribution of costs for inter-subject routes of railway suburban passenger companies. The paper proposes an approach to the choice of the cost allocation base of suburban passenger companies between the subjects of the Russian Federation, which provides the possibility of unification of the methodology of forensic accounting expertise of the cost allocation for inter-facility transportation of railway suburban passenger companies.

Key words: suburban passenger company (SPT), forensic accounting, tariff, economically justified costs, falling income, cost allocation bases, inter-subject routes.

Naumova Elena Yurevna,

Candidate of Economic Sciences,

Associate Professor of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: naumelena@list.ru

Latishev Denis Valentinovich,

Candidate of Economic Sciences,

Associate Professor of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: naumelena@list.ru

Tsybenko Viktoria Sergeevna,

Master’s degree student of

Economics and Information Technology Department

Volgograd Cooperative Institute (branch)

Russia, Volgograd

E-mail: naumelena@list.ru

The article was prepared with the financial support of the Russian Foundation for Basic Research "Cognitive approach to the theoretical and methodological foundations of strategic development of small business in the digital economy system taking into account the risks of drift"

18-010-01210 – А

STATISTICAL REVIEW OF THE SITUATION OF SMALL BUSINESS IN RUSSIA

The article discusses the ambiguous positive dynamics of the development of small businesses in Russia, which is not confirmed by the significant economic indicators achieved in the last decade.

Keywords: small business, criteria for assignment, the dynamics of the number of subjects, types of economic activity.

Nemtseva Julia Vladimirovna,

Candidate of Economic Sciences,

Associate Professor of the Corporate Management and

Finance Department

Novosibirsk state University of Economics and Management,

Russia, Novosibirsk

E-mail: nemtseva_july@mail.ru

Usoltseva Ludmila Aleksandrovna,

Senior Lecturer of the Economic theory Department

Novosibirsk state University of Economics and Management,

Russia, Novosibirsk

E-mail: usolzewa_@mail.ru

Klyueva Irina Sergeevna

Senior Lecturer of the Economic theory Department

Novosibirsk state University of Economics and Management

Russia, Novosibirsk

E-mail: celestial@ngs.ru

STRATEGIC RISK ANALYSIS OF THE COMPANY'S INVESTMENT ACTIVITIES

The article is devoted to the problems of risk management in the field of construction and reconstruction of oil and gas facilities. It is shown that the justification of investment decisions in the conditions of uncertainty needs certain tools and must be combined with the process of risk management. A dynamic model of the investment risk management process depending on the strategic position of the company is proposed.

Key words: risk management, functional strategy of the organization, financial strategy matrix, risk assessment, facilities as well as tank farms.

L'vova Marina Vyacheslavovna,

Candidate of Economic Sciences, Associate Professor

Department of Accounting and Electronic Business,

Chuvash State University

Russia, Cheboksary

E-mail: lvova-marina@mail.ru

Krasnova Galina Alexandrovna,

Associate Professor, Department of Accounting

Cheboksary Cooperative Institute (branch)

of the Russian University of Cooperation.

Russia, Cheboksary

E-mail: galakras@mail.ru

The work was carried out within the framework of RFBR grant No. 16-06-00450 on the topic "Transformation of Regulatory and Legal Regulation of Accounting and Reporting in Ensuring Economic Security of the State" for 2016-2018.

COMPARATIVE CHARACTERISTICS OF RUSSIAN ACCOUNTING STANDARDS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS

The approximation of Russian accounting standards ("RAS") and international financial reporting standards (hereinafter referred to as "IFRS") is an important direction of the reform of the accounting system in Russia for several years. Despite the long process of reforming domestic accounting, the problems of international unification of accounting are still significant. In this paper we analyze the composition and structure of RAS and IFRS. As a result, distinctive characteristics and similar positions were revealed.

Key words: international financial reporting standards; reforming; Russian Accounting Standards

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 the Russian Federation named after V.Y. Kikot

E-mail: natmb@list.ru

Vodyanyuk Evgeny Vadimovich,

3rd year student of the Faculty of Economics,

Moscow University of the Ministry of Internal Affairs

of the Russian Federation named after V.Y. Kikot

E-mail: ledzeppelin989@mail.ru

SPECIAL TAX REGIMES: ESSENCE AND IMPORTANCE

IN THE CONDITIONS OF ENSURING ECONOMIC SAFETY OF BUSINESS

The article deals with the problem of applying special tax regimes and conditions under which a small business can be protected against threats to economic security. The optimal taxation regime will allow the business entity to significantly reduce the tax burden and gain a competitive advantage in the market.

Key words: small business, patent system of taxation, simplified taxation system.

Denenberg Yuliya Mikhailovna,

Postgraduate, Department of Public Finance and Banking

FSAEI HE Crimean federal university V.I. Vernadsky,

Russia, Simferopol E-mail: denenbergjulija@mail.ru

ASPECTS OF FACTORS’ EFFICIENCY OF THE REGION’S

ECONOMIC SECURITY MONITORING

The article considers the essential characteristic of economic security and generalizes aspects of monitoring the factors of sustainable development of the region. Established a set of conditions for ensuring the protection of regional economic interests in the general system of state security. Defined the functional and structural aspects of the system of interconnected components of economic security at the regional level. Factors catering to the economic security of the region have been identified and classified. The necessity of a systematic assessment of the state of the regional branches of the system is substantiated and a selection of indicators for its conduct has been carried out. Proposed a system for monitoring the security of the region's economic system is formulated and an approach to assess its effectiveness.

Key-words: social, economic and sectoral system of the region, efficiency, national and regional security, threat, monitoring, interests of society and individual, resource-productivity.

Zotikov Nikolay Zotikovich,

Candidate of Economic Sciences, Associate Professor

Department of Finance, Credit and Economic Security,

Chuvash State University named after I.N. Ulyanov.

Russia, Cheboksary

E-mail: Zotikovcontrol@yandex.ru

The work was carried out within the framework of RFBR grant No. 18-010-00357/18 on "Improving the fiscal mechanism and its impact on the economy of the region" for 2018-2021.

INTER-BUDGET TRANSFERS AS A TOOL FOR ENSURING ECONOMIC

SECURITY OF REGIONS

In the article the author analyzes the currently used in Russia inter-budget transfers as the basis of the Federal financial policy towards the regions. The efficiency of the applied methods of budget regulation is considered at the level of the Federal budget, budgets of Federal districts, five subjects that are part of the Volga Federal district. The analysis of the current practice of inter-budgetary regulation does not allow to consider the existing mechanisms of inter-budgetary regulation with the use of such forms of inter-budgetary transfers as subsidies for equalization of budgetary security as an effective tool for equalizing the budgetary security of the regions, which allows to ensure their economic security. The relevance of the issue of improving inter-budgetary regulation is also due to the fact that recently there has been a tendency to reduce the share of inter-budgetary transfers in the total expenditures of the Federal budget.

Keywords: inter-budget transfers, budget security, budget deficit, gratuitous revenues, budget, Federal Fund for financial support of regions, subsidies, subventions, gross regional product, subsidies for equalization of budget security of the region, tax potential.

Ivanov Sergey Olegovich,

Senior Lecturer of the Department of Mathematical and

Hardware Support of Information Systems

The Ulianov Chuvash State University.

Russia, Cheboksary

E-mail: v101-11@mail.ru

Ilyina Larisa Alekseevna,

Associate Professor of the Department of Mathematical and

Hardware Support of Information Systems

The Ulianov Chuvash State University.

Russia, Cheboksary

E-mail: larisai2009@gmail.com

Ilyin Dmitry Vladimirovich,

Associate Professor of the Department of Mathematical and

Hardware Support of Information Systems

The Ulianov Chuvash State University

Russia, Cheboksary.

E-mail: destr@mail.ru

INNOVATIVE APPROACH TO THE ANALYSIS OF CONTINUITY OF WORK OF AUTOMATED SYSTEMS OF ENTERPRISE

The article is devoted to the application of the risk to business continuity. The considered features of the application of risk management in the field of economic security of the enterprise. Descriptions of sufficient conditions for ensuring sustainable operation of the enterprise in terms of business continuity. The technique of the analysis of the risks based on results of the analysis of business continuity is given. There are given recommendations from the field of economic security and risk management. In conclusion, the advantages that are provided by combining these approaches in the field of enterprise security are described.

Keywords: risk management, business continuity analysis, enterprise security system.

Kulkova Tatyana Alexandrovna,

Postgraduate

Samara State University of Economics.

Russia, Samara

E-mail: kulkova_87@mail.ru

PROBLEMS OF IDENTIFICATION AND ASSESSMENT OF TAX RISKS

IN THE CONDITIONS OF THE PROVISION OF TAX SECURITY OF THE REGION

The article considers the factors affecting on the formation of budgets at the regional level, which inevitably leads to risks and threats to economic and tax security. The question was raised about the need to formulate a mechanism to ensure tax security in the inadmissibility of increasing the tax burden on business.

Keywords: tax revenues, budgeting, tax control, risk management, threats to tax security, tax burden, ensuring tax security.

Makarova Tatyana Valeryevna,

Assistant of the Department of State and Municipal Management

Vyatka State University.

Russia, Kirov city

E-mail: taniam1977@yandex.ru

ESTIMATION OF THRESHOLD VALUES OF THE ECONOMIC SECURITY LEVEL OF THE REGION (ON THE EXAMPLE OF THE KIROV REGION)

The article makes an attempt to assess the indicators of economic security in the region, and compare them with the threshold values ​​of indicators of economic security. The study was conducted on the example of the Kirov region. When assessing economic security by available indicators, they were correlated with the thresholds for economic security developed and proposed in economic science. Such an assessment will allow us to analyze not only the level of economic security, but also to assess the risks and forecast possible threats to the region's economy.

Key words: economic security, regional economy, indicators of the level of economic security, threshold values of the level of economic security.

Malygina Valentina Dmitrievna,

Doctor of Economic Sciences, Professor,

Head of the Department of Commodity Research and Expertise of Food Products

Faculty of Marketing, Commerce and Customs

Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky.

DNR, Donetsk

E-mail: mvd-51@mail.ru

Pogosyan Kristina Armenovna,

Postgraduate of the Department of International Economics

Institute of Economics and Management

Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky.

DNR, Donetsk

E-mail: provision @bk.ru

RISK-FORMING FACTORS OF INFRASTRUCTURE OF THE FOOD SYSTEM

The article analyzes information on the occurrence of risks in the infrastructure elements of the food system; systematized risk-forming factors and identified two groups of factors - first and second order.

Keywords: infrastructure, food system, food complex, risks, risk factors, systematization of factors, multirisks, acmeology.

Mamaeva Virinia Evgenievna,

Candidate of Economic Sciences,

Associate Professor, Department of Economics

Institute of Economics, Management and Finance

  Mari State University.

  Russia, Yoshkar-Ola

E-mail: virinia@yandex.ru

COMPETITIVENESS OF INTEGRATED STRUCTURES IN THE AGRICULTURE AS A FOUNDATION OF FOOD PROVIDING THE COUNTRY AND THE REGION

The article deals with the current status and the trends of agribusiness. Revealed the position of the Volga Federal District, the Republic of Mari El on the main indicators of development of the agrarian sector of the country. Defined the role of agricultural enterprises in the development of the agrarian sector of the country and the region. An estimation of competitiveness of integrated structures in the agrarian and industrial sector is conducted on the example of the livestock sector of the direction of poultry in the Republic of Mari El. In this article the problem of increasing competitiveness of integrated structures in the agrarian and industrial sector for the purpose of achievement of dynamic of agribusiness development according to the available of agrarian potential of the country and the region.

Keywords: agrarian and industrial sector, integration, integrated structures, competitiveness, food security.

Mironova Olga Alekseevna,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes and Economic Security,

Volga State University of Technology,

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

Yakovleva Liliya Yakovlevna,

Candidate of Economic Sciences, Associate Professor

Department of Accounting, Taxes and Economic Security,

Volga State University of Technology,

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

ORGANIZATIONAL AND THEORETICAL BASES FOR ENSURING ECONOMIC SECURITY IN THE FINANCIAL BUDGETARY AREA: INDICATIVE APPROACH

The article analyzes the conceptual elements of ensuring economic security, reveals the features and problems of forming a system of indicators for analyzing and assessing the level of economic security in the financial and budgetary sphere, and raised the issue of the need to develop methodological tools of budgetary security.

Keywords: economic security, fiscal policy, financial and budgetary sphere, fiscal security, a system of indicators and their threshold values.

Satsuk Tatyana Pavlovna,

Doctor of Economic Sciences, Professor,

Department of Accounting and Auditing

Petersburg State University of Communications of Emperor Alexander I.

Russia, Saint-Petersburg

E-mail: stp13@mail.ru

Geyzer Alla Alfredovna,

Candidate of Economic Sciences, Associate Professor,

Department of Accounting and Auditing

Petersburg State University of Communications of Emperor Alexander I.

Russia, Saint-Petersburg

E-mail: stp13@mail.ru

Zhutiaeva Svetlana Aleksandrovna,

Candidate of Economic Sciences, Associate Professor,

Department of Accounting and Auditing

Petersburg State University of Communications of Emperor Alexander I.

Russia, Saint-Petersburg

E-mail: stp13@mail.ru

ASSESSMENT OF RISK OF MANIPULATION OF ACCOUNTING FINANCIAL REPORTING ON THE EXAMPLE OF RAILWAY COMPANIES

The article reveals the forms and consequences of economic crimes in Russia and the world, the prerequisites for their commission. To identify the interrelatedness of the indicators of the financial statements of certain economic entities of the railway transport: M.Benisha "Map of regulatory deviations of financial indicators" was used for the manipulation of certain economic entities of the railway transport: JSC "Russian Railways", JSC "FPK", JSC "High-Speed Railways", PJSC "Transcontainer". The results of the research showed that there are no signs of significant manipulation in the analyzed companies, at the same time, they are revaluing assets in order to manipulate profit indicators. In the article it is suggested to supplement the methodology of financial indicators with indicators: the index of the monetary content of revenue, the index of other incomes and expenses.

Key words: reporting distortion, economic crimes, revealing signs of manipulation, accounting policy, normative deviations of financial indicators.

Semagin Dmitry Alexandrovich,

Candidate of Economic Sciences, Associate Professor

Department of building technologies and highways

Volga State University of Technology,

Russia, Yoshkar-Ola

Email: semagin@rambler.ru

METHODOLOGICAL BASES OF EVALUATION AND THEIR APPLICATION IN THE CONDITIONS OF ENSURING THE ECONOMIC SECURITY OF REAL ESTATE OBJECTS

The article examines: the fundamentals of valuation based on classical economic theories, regulatory and organizational peculiarities of real estate valuation in Russia, foreign valuation practice using traditional approaches, as well as valuation principles, on the basis of which the valuation process is organized and its economic security is ensured.

Keywords: real estate object, the theory of supply and demand, traditional approaches, organizations of appraisers, assessment standards, assessment principles, assessment process, economic security.

Sofronov Yury Evgenevich,

Competitor of the Department of Accounting, Taxes and Economic Security,

Volga State University of Technology,

Russia, Yoshkar-Ola

E-mail: yes_s@mail.ru

ON THE METHODOLOGY OF TAX SECURITY

Formation of methodological bases of tax security is a new scientific direction, widely discussed by economists and lawyers. In the article, based on the analysis of the concepts of national security, information security, economic security, the author made an attempt to define the tax security.

Keywords: tax security, object of protection, target state of security, principle of indivisibility of security.

Tsvetkova Galina Sergeevna,

Candidate of Economic Sciences, Professor

Department of Management and Business

Volga State University of Technology,

Associate Professor of the Department of Intercultural Communication

Mari State University.

Russia, Yoshkar-Ola

E-mail: CvetkovaGS@volgatech.net

EXTERNAL AND INTERNAL THREATS OF ECONOMIC SECURITY

PERIPHERAL REGION

Suggested a classification of external and internal threats to the economic security of the peripheral region. Given the definition of economic security of the peripheral region. Made the analysis of general and particular threats to the economic security of the region on the example of the Republic of Mari El. In accordance with the proposed classification, summarized the directions for neutralizing threats to the economic security of the peripheral region.

Key words: economic security, interregional competition, innovations, investments.

Shokhneh Anna Vladimirovna,

Doctor of Economic Sciences,

Professor of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: shokhnekh@yandex.ru

Melnikova Julia Vasilievna,

Candidate of Economic Sciences,

Associate Professor of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: julmeln@gmail.com

Kolyshev Oleg Yurievich,

Senior Lecturer

of the Department of Technology, Economics of Education and Service

Volgograd State Social and Pedagogical University.

Russia, Volgograd

E-mail: tango7412@gmail.com

DIRECTIONS FOR THE DESIGN OF MPEP OF NEW GENERATION OF ECONOMIC AND TECHNOLOGICAL PROFILE IN TRANSITION CONDITIONS

TO INNOVATIVE TECHNOLOGICAL CLASSES OF RUSSIA

The article discusses alternative areas of design of basic professional educational programs (BPEP) in the context of the implementation of the requirements of the FSES HE 3 ++ and professional standards (PS), as well as the possibility and prospects for using a subject-modular approach to the development of BPEP for bachelors of the Pedagogical Education direction two profiles "Economy. Technology "in the transition to innovative technological structure of Russia.

Key words: basic professional educational programs (BPEP), federal state educational standard of higher education, professional standard, subject-modular approach, competencies, innovative technological structure.