CONTENTS

ECONOMIC POLICY

Adamaitis L. A., Agapitova E. A. The relationship of tax potential and investment activity in modern conditions
Bachurinskaya I.N., Pupyreva A. L. Tax incentives for the development of small businesses
Klimentyeva S. V. Public-private partnership as an instrument of socio-economic development of the Samara region
Kryuchkova L. V. The system of state support for rural producers
Meshcheryakova T. S. Features of the development of high-tech and high-tech enterprises in Russia
Tsen O. A., Barmina E. A. Tax landscape - an indicator of spatial development of the territory (for example, the Kirov region)

PROBLEMS OF MANAGEMENT

Burtseva T. A., Porokhnenko A. S. Use of digital technologies in bringing innovative products to the market
Galimova A. Sh., Kagarmanov R. F. The system of stimulation and motivation of public civil servants as an instrument of personnel policy of the state in modern conditions
Goryachikh S. P., Pechenkin K. A. Types and content of tax benefits at the regional and local levels (on the example of the Kirov region)
Davletgareeva A. R. A Comfortable Institutional Environment of Innovation in the Development of a Regional Innovation System
Astrakhantseva E.A., Kargina P.D. Accounting and analytical support for managing labor costs as an element of economic security
Kolomyts O. N., Muradkhanova A. R., Kuznetsov S. M. Innovative activity of enterprises as a factor in the formation of a favorable business environment at the meso level
Leontyev N. Ya. Increasing the competitiveness of the engineering division of Rosatom State Corporation by creating a cluster
Nogovitsyna O.S., Tokareva P.V., Korsenyuk A.I. Hybrid and network mechanisms of inter-municipal cooperation as a basis for spatial development of territories
Astrakhantseva E. A., Xie Syujiao The PRC experience in building an economic security system and its impact on the formation of a comfortable enterprise environment
Solntseva O. G., Tsunaeva Yu. O., Kryuchkova A. Yu. Loyalty program as a tool for creating a comfortable environment for international level hotels

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Borisov S. A., Plekhanova A. F., Kolesov K. I., Kovylkin D. Yu., Ivanov A. A., Ivanova N. D. Software development for the formation of a rating assessment of industries
Marficina M.S., Khalevinskaya A. B., Yuryeva L. V. Problems of assessing the effectiveness of an enterprise in the conditions of spatial development of territories
Petukhova A. A. Methods for determining threshold values ​​of the economic security of a region
Rozhentsova I. A., Soldatenkova M. G. The strategic importance of profit of industrial organizations to increase the tax potential of the Kirov region
Sabrekova A. Sh., Kryuchkova L. V. Problems of liquidity of an enterprise and their solution ... 106
Kholkin A. V. The relationship of the spatial development of a region with a change in its tax potential


RELATIONSHIP OF TAX POTENTIAL AND INVESTMENT ACTIVITY IN MODERN CONDITIONS

author

L. A. ADAMAITIS, E. A. AGAPITOVA

abstract

Ensuring sustainable economic growth, and especially in the real sector of the economy, should be the basis for the development of the tax potential and the development of budget-free budgets at various levels. The article focuses on the close relationship between investment activities and tax revenues in the context of the presence of an investment lag.

keywords

tax potential, investment, economic effect, tax benefits, investment lag.


TAX STIMULATION OF DEVELOPMENT OF SUBJECTS OF SMALL BUSINESS

author

I. N. BACHURINSKAYA, A. L. PUPYREVA

abstract

The main idea of ​​the article is the study of tax incentive measures for the development of small and medium-sized enterprises in Russia. During the writing of the article, the definition of small business entities was investigated and analyzed, the result of the analysis of statistical data on the development of small business entities in Russia and the Kirov region was presented, as well as specific measures provided for by tax legislation that are an incentive for the development of small business in Russia and the Kirov region are presented.

keywords

tax incentives, small businesses, small and medium-sized enterprises, simplified tax system, tax holidays.


STATE-PRIVATE PARTNERSHIP AS AN INSTRUMENT OF SOCIAL AND ECONOMIC DEVELOPMENT OF THE SAMARA REGION

author

S. V. KLIMENTYEVA

abstract

The article discusses how, in the face of the observed external and internal challenges to the sustainable development of regions and the transformation of the paradigm of socio-economic regional development, it is necessary to find and use acceptable tools to achieve regional strategic goals.

keywords

socio-economic development, regional development, spatial economy, public-private partnership.


SYSTEM OF STATE SUPPORT OF AGRICULTURAL PRODUCERS

author

L. V. KRYUCHKOVA

abstract

To solve the problem in the field of food security of the state, the transition to import substitution and the protection of domestic producers it is necessary to use a system of state support for sectors of strategic importance.

keywords

government regulation, agriculture, government programs, subsidizing production, import substitution, national project, tax benefits.


DEVELOPMENT FEATURES OF HIGH-TECH AND SCIENTIFIC ENTERPRISES IN RUSSIA

author

T. S. MESCHERYAKOVA

abstract

The global trend of socio-economic development is associated with the increasing role of high-tech, high-tech, competitive industries and their growth in the structure of manufacturing industries. The article discusses the concepts of high-tech and high-tech industries, which are not standardized for the classification of enterprises according to these criteria. The analysis reflecting the general dynamics of the development of high-tech and high-tech types of economic activity in Russia by the following indicators: the share of high-tech and high-tech industries in GDP; the share of high-tech and knowledge-intensive industries in GRP. Based on the information presented, a general tendency is revealed characterizing the low level of development of Russian high-tech and high-tech industries, as well as key problems that impede import substitution are identified. The national economy needs to develop a conceptual approach that defines new opportunities for realizing innovative potential.

keywords

high-tech enterprises, high-tech enterprises, innovative potential, innovative activity, import substitution.


TAX LANDSCAPE - INDICATOR OF SPATIAL DEVELOPMENT OF THE TERRITORY (ON THE EXAMPLE OF KIROV REGION)

author

O. A. PRICE, E. A. BARMINA

abstract

The historically developed heterogeneity and differentiation of the economic space of Russia have a significant impact on the structure and efficiency of the economy, strategy and tactics of socio-economic policy. This situation gives rise to a plurality of regional problems and situations that are formed under the influence of a large number of multidirectional factors. Orientation of regional development imperatives toward the implementation of budgetary self-sufficiency is becoming increasingly important, which is characterized by the possibility of mobilizing tax revenues in volumes that will ensure the growing need for financing public goods. The concept of the tax landscape is considered as a set of indicators characterizing the tax potential of the territory, which is the starting point for determining strategic priorities for the development of the regional economy.

keywords

tax potential, tax landscape, tax revenues by type of economic activity.


USE OF DIGITAL TECHNOLOGIES IN THE INITIATION OF INNOVATIVE PRODUCTS IN THE MARKET

author

T. A. BURTSEVA, A. S. POROKHNENKO

abstract

The introduction of innovative products on the market in modern conditions requires the active use of digital technology. New products require additional user training at the beginning of operation and constant maintenance of the level of service. The use of digital communications can accelerate the process of launching to the market, increase the number of consumers and increase loyalty to an innovative product.

keywords

bringing innovative products to the market, digital communications, digitalization, methods of non-price competition in the pharmaceutical market.


SYSTEM OF STIMULATION AND MOTIVATION OF STATE CIVIL SERVANTS AS AN INSTRUMENT OF STAFF PERSONNEL POLICY IN MODERN CONDITIONS

author

A. Sh. Galimova, R. F. Kagarmanov

abstract

The article analyzes the modern system of stimulation and motivation of public servants in the Russian Federation. The main problems in this area that need to be addressed in the framework of public service reform have been identified and identified.

keywords

civil servants, motivation, stimulation.


TYPES AND CONTENTS OF TAX BENEFITS AT THE REGIONAL AND LOCAL LEVELS (ON THE EXAMPLE OF KIROV REGION)

author

S. P. Goryachikh, K. A. Pechenko

abstract

The article systematizes tax incentives provided at the regional and local levels.

keywords

tax benefits, regional and local level.


A COMFORTABLE INSTITUTIONAL ENVIRONMENT INNOVATIVE ACTIVITY IN THE CONDITIONS OF DEVELOPMENT OF A REGIONAL INNOVATIVE SYSTEM

author

A. R. DAVLETGAREYEVA

abstract

This article presents the results of a study of the features of the process of creating a favorable institutional environment for innovation. Particular attention is paid to the study of types of support, activation and stimulation of innovative activity at the regional level. The study showed that within the framework of this approach, strengthening and improving the quality of the institutional infrastructure of innovation in the region can lead to the development of a regional innovation system. Directions for improving the institutional infrastructure of innovation in the region were developed and proposed.

keywords

innovation, regional innovation system, innovation infrastructure, institutions, tax window, regions.


ACCOUNTING AND ANALYTICAL PROVISION OF MANAGEMENT OF COSTS FOR PAYMENT OF LABOR AS AN ELEMENT OF ECONOMIC SECURITY

author

E. A. ASTRAKHANTSEVA, P. D. KARGINA

abstract

The central component of the system of information support and economic security of labor costs management is accounting. Accounting for remuneration of labor should be based on the principle of chronology of collecting, processing data and generating reporting documents, from operational information to accounting balances and their annexes. The article describes the methods of accounting and analytical support. Their characteristic features are analyzed, including from the standpoint of economic security. The specific features of accounting and analytical support methods are revealed.

keywords

concept, remuneration, expenses, accounting and analytical support, accounting, economic security.


INNOVATIVE ACTIVITY OF ENTERPRISES AS A FACTOR OF FORMATION OF A FAVORABLE BUSINESS ENVIRONMENT AT THE MESO-LEVEL

author

O. N. KOLOMYTS, A. R. MURADKHANOVA, S. M. KUZNETSOV

abstract

The article considers the innovative activity of enterprises, which is the main goal of innovative development of both each region separately and the country as a whole, contributing to an increase in GDP, increasing the competitiveness and efficiency of the manufacturing sector.

keywords

innovation, effective management, innovation process, mechanism of innovative development, innovative activity of enterprises.


INCREASING COMPETITIVENESS OF ENGINEERING DIVISION OF GC “ROSATOM” BY CREATING A CLUSTER

author

N. Ya. LEONTIEV

abstract

This article discusses the tasks of increasing the competitiveness of the engineering division of Rosatom State Corporation. The paper describes the characteristic advantages that cluster members may have; the relevance of cluster formation as applied to nuclear engineering companies is shown. The indicators of the competitiveness of organizations in the nuclear industry, factors of increasing competitiveness by creating a cluster are determined.

keywords

engineering division, cluster, competitiveness, nuclear industry, cluster policy.


HYBRID AND NETWORK MECHANISMS OF INTERMUNICIPAL COOPERATION AS THE BASIS OF SPATIAL DEVELOPMENT OF TERRITORIES

author

O.S. NOGOVITSYNA, P.V. TOKAREVA, A. I. KORSENYUK

abstract

At the present stage of socio-economic development of the country, the question of finding domestic resources to ensure long-term growth, including through the involvement of reserves previously unused or not used efficiently, is an acute issue. In the context of increasing the autonomy of regional and municipal governance, this means the development of integration mechanisms and forms of interaction between various factors involved in governance. One of the ways to intensify horizontal ties is the formation of network structures for interaction between municipalities, a particular form of which is inter-municipal cooperation.

keywords

network management, development of horizontal connections, inter-municipal cooperation, spatial development.


PRC EXPERIENCE ON CONSTRUCTION OF ECONOMIC SECURITY SYSTEM AND ITS INFLUENCE ON FORMATION OF A COMFORTABLE ENVIRONMENT

author

E.A. ASTRAKHANTSEVA, CE XUJIAO

abstract

The article is devoted to the issues of ensuring the economic security of enterprises based on the experience of the People’s Republic of China with the aim of creating a comfortable environment for break-even activity of the enterprise. Elements of building a system of economic security are considered. Possible indicators of financial and economic security are given.

keywords

economic and financial security, risk, crisis, dilemma, accounting, analysis, information, losses.


LOYALTY PROGRAM AS A TOOL FOR FORMING A COMFORTABLE ENVIRONMENT OF HOTELS AT INTERNATIONAL LEVEL

author

O. G. SOLNTSEVA, Yu. O. TSUNAEVA, A. Yu. KRYUCHKOV

abstract

The main trends in the development of consumer loyalty in the hotel industry are considered. The factors of attracting new and existing loyal customers are analyzed. Particular attention is paid to the main characteristics of loyalty programs, as well as the competitive advantages of chain hotels. The authors conclude that loyalty programs are an effective tool for creating a comfortable environment and attracting clients of international-class hotels.

keywords

hotel services, loyalty, chain hotel, comfortable environment, competitive advantages, brand.


SOFTWARE DEVELOPMENT FOR FORMING A RATING ASSESSMENT OF ECONOMIC INDUSTRIES

author

S. A. BORISOV, A. F. PLEKHANOV, K. I. KOLESOV, D. Yu. KOVYLKIN, A. A. IVANOV, N. D. IVANOVA

abstract

The article presented by the authors presents the results of the work supported by a grant from the Russian State Humanitarian Foundation for the Development of a Methodology and an Information Model for the Formation of a Rating Assessment of the Development of an Economic Sector. The article presents the methodology for conducting a rating assessment and shows the main stages of development, as well as the mechanism of functioning of the information model developed by the authors based on MS EXCEL.

keywords

investment attractiveness, computer modeling, industry, rating, economics.


PROBLEMS OF ESTIMATING THE EFFICIENCY OF ENTERPRISE ACTIVITY IN THE CONDITIONS OF SPATIAL DEVELOPMENT OF TERRITORIES

author

M.S. MARFITSINA, A. B. KHALEVINSKAYA, L. V. YURYEVA

abstract

The study examined the terminology of the concept of "efficiency", approaches to achieving the effectiveness of the enterprise, as well as the results of a survey of more than 100 respondents-financiers who expressed their opinion on the most effective approaches to achieve the effectiveness of the enterprise. Conclusions are outlined that confirm the need for the formation of business performance using the reference approach.

keywords

effectiveness, organization activities, approaches to achieving effectiveness.


METHODS FOR DETERMINING THRESHOLD VALUES OF THE ECONOMIC SECURITY OF THE REGION

author

A. A. PETUKHOVA

abstract

The article considers various approaches to assessing the economic security of a region, analyzes a system of indicators and threshold values ​​of the economic security of a region.

keywords

economic security, expert assessment, region, economy, thresholds, indicators of economic security, methodology for assessing economic security.


STRATEGIC VALUE OF INDUSTRY ORGANIZATIONS FOR INCREASING TAX POTENTIAL OF KIROV REGION

author

I. A. ROZHENTSOV, M. G. SOLDATENKOV

abstract

The article discusses the income tax of organizations in the budget of a constituent entity of the Russian Federation in order to fulfill the state’s functions to ensure normal living standards. It justifies the need to maximize profits in order to achieve the highest occupancy of the regional budget.

keywords

tax potential, income tax, budget revenues and expenditures, budget balance, federal budget, budget of the subject of the Russian Federation, standard of living, tax obligations.


ENTERPRISE LIQUIDITY PROBLEMS AND THEIR SOLUTION

author

A. Sh. SABREKOVA, L.V. KRYUCHKOVA

abstract

The formation of a strategy for managing cash flows enables the company to constantly carry out current and investment activities in the absence of cash gaps caused by unbalanced cash flows.

keywords

cash flows, financial management, enterprise performance, financial strategy, business risks.


RELATIONSHIP OF SPATIAL DEVELOPMENT OF THE REGION WITH CHANGE OF ITS TAX POTENTIAL

author

A. V. KHOLKIN

abstract

This article is devoted to identifying the relationship between the spatial development of the region and its tax potential. As a result of the study, the relationship of these two phenomena is determined both at the level of concepts and mechanisms. An assessment of the existing mechanism of interaction is given and measures for its improvement are proposed.

keywords

spatial development of the region, the tax potential of the region, tax benefits and preferences, analysis.