CONTENTS
Aliev B. Kh. Opening remarks
ECONOMIC POLICY
Aliev B. Kh., Kazimagomedova Z. A. The role of the resource base of credit organizations in stabilizing the monetary system of the Russian Federation
Tagi-Zade G. G. Prospects for financial support of social obligations in Russia using foreign experience
Shamkhalova Kh. M. Tax methods of regulation of the economy of the Russian Federation
Ramaldanova L. B. Organization of cash circulation at the present stage of the Russian Federation
PROBLEMS OF MANAGEMENT
Musaeva P. S. Tax regulation of small businesses and performance evaluation
Idrisova S.K., Kurbanov A.M. Methods of managing problem loans: advantages and disadvantages
Isaeva Sh. M., Mukhudadayeva P. I. Taxes as a factor of the country's economic security
Yahyaeva B.N., Kazimagomedova Z. A. Banking sector and regional economy
Dibiyaeva M. E. Formation and development of the resource base of commercial banks in the Russian Federation
Radjabova Z. K. Problems of tourism development and ways to attract tourists in the region
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Aliev B. Kh., Salamova Z. A. Investments as a factor in the socio-economic development of the Russian Federation
Fatullaev A., Aliev B. Kh. The current mechanism for calculating and collecting VAT and its improvement in the Russian Federation
Aliev G. Kh., Nurmagomedova L. A. Assessment of the state of problem loan debt of the banking sector of the Russian Federation and ways to reduce it
Aliev G. Kh., Nurmagomedova L. A. Development of regional banking services markets
Amiralieva D. M., Alieva S. Sh. Development of cashless payments in Russia
Giravova N. G. Excise taxation in the Russian Federation: evolutionary development and ways to strengthen the fiscal function
Amiralieva D. M., Ilyasova U. N. Monetary policy analysis of the Central Bank of the Russian Federation based on changes in the key rate
Magomedov M. M. The Development of Indirect Taxation in Russia: Formation, Current State and Ways of Improvement
Huseynova A. N. Tax on profit of organizations: the current mechanism of calculation and ways of improvement at the present stage
Kostyukov O. A. Problems of taxation of small and medium enterprises in the region
THE ROLE OF RESOURCE BASIS OF CREDIT ORGANIZATIONS IN STABILIZATION OF THE MONETARY-CREDIT SYSTEM OF THE RUSSIAN FEDERATION
author
B. Kh. ALIYEV, Z. A. KAZIMAGOMEDOVA
abstract
The article analyzes the problems of forming the resources of credit organizations in the current Russian economy. The concept of “bank resources” is clarified and the question arises of the need to determine the optimal value of these resources. The author substantiates the need to improve the process of formation and management of the resource base of commercial banks.
keywords
resource base, resource structure, population savings, passive operations, deposits, financial stability.
PROSPECTS FOR FINANCIAL SOCIAL OBLIGATIONS IN RUSSIA USING FOREIGN EXPERIENCE
author
G. G. TAGI-ZADE, B. Kh. ALIYEV
abstract
The most ambitious task of the state in a market economy is the social protection of the population and the development of an effective social policy strategy. The article discusses the foreign experience in the formation of a social protection system and gives recommendations for its use in Russian practice. The pension system is designed to provide older and disabled people with decent living conditions. The experience of Western European states is interesting in this direction. The existence of a well-thought-out system of social protection covering all citizens not only leads to an improvement in life, but also contributes to economic growth and stabilization of the political and social situation in the country.
keywords
compulsory pension insurance, state pension provision, insurance pensions, extrabudgetary social funds, social protection.
TAX METHODS FOR REGULATING THE ECONOMY OF THE RUSSIAN FEDERATION
author
Kh. M. SHAMKHALOVA, Z. A. KAZIMAGOMEDOVA
abstract
The article examines the need for the application of tax incentive methods in the Russian economy. Possible mechanisms of tax regulation are reflected, their essence, the main role and problems of application in the conditions of a modern market economy are disclosed. Possible causes of inefficiency and non-viability of tax preferences are considered.
keywords
tax regulation, methods of tax incentives, state support mechanisms, investment tax credit, tax amnesty.
ORGANIZATION OF CASH AND MONEY TREATMENT AT THE MODERN STAGE OF THE RUSSIAN FEDERATION
author
L. B. RAMALDANOVA, H. M. MUSAEVA
abstract
The key problems and prospects for the development of cash circulation in the Russian Federation are examined, the special role of cash in the domestic economy of the country is emphasized. The tendencies and contradictions in the development of cash circulation are analyzed, and the dynamics of changes in the amount of money in circulation at the present stage of the Russian Federation is also shown.
keywords
cash circulation, Central Bank of the Russian Federation, cash circulation, cash.
TAX REGULATION OF SUBJECTS OF SMALL BUSINESS AND ASSESSMENT OF EFFICIENCY
author
P.S. MUSAEVA, M.G. ALIMIRZOEVA
abstract
This article studies the features of taxation of small organizations, taking into account the latest legislative changes. The main conclusions formulated as a result of the study are certain issues related to the harmonization of the legislation of the Russian Federation governing the taxation of small businesses. The article discusses the problems and ways of developing small business.
keywords
tax policy, government regulation, tax regulation, tax incentives, small business.
PROBLEMS OF LOAN MANAGEMENT: ADVANTAGES AND DISADVANTAGES
author
S.K. IDRISOVA, A.M. KURBANOV
abstract
The article explores methods of working with troubled debts of commercial banks, presents their advantages and disadvantages, assesses the state of the market of troubled debts by selling loan portfolios to collection and factoring companies.
keywords
bank, methods, bad debts, restructuring, assignment of claims, factoring.
TAXES AS A FACTOR OF ECONOMIC SECURITY OF THE COUNTRY
author
Sh. M. ISAEVA, P. I. MUKHUDADAEV
abstract
This article is devoted to the study of taxation as one of the main tools for regulating the economy and ensuring economic security, identifies problematic aspects of modern Russian state tax policy and offers recommendations for its improvement.
keywords
taxes, economic security, tax regulation.
BANKING SECTOR AND ECONOMY OF THE REGION
author
B. N. YAKHYAEVA, Z. A. KAZIMAGOMEDOV
abstract
Modern conditions for the functioning of the banking system and enterprises of the real sector have radically changed the approach to the formation of adequate needs of the real economy and resource bases of banks. This problem is especially significant within the regions. Based on the statistical material, the article studies the influence of the functioning of the banking system of the Republic of Dagestan on the development of the real sector of the region. The analysis of trends in the studied area is carried out, more vulnerable points of economic growth associated with the non-fulfillment by the banking sector of its role in the development of the economy are identified.
keywords
banking system, the real sector of the economy, strategic goal, economic growth, investment potential, financial capital.
FORMATION AND DEVELOPMENT OF THE RESOURCE BASE OF COMMERCIAL BANKS IN THE RUSSIAN FEDERATION
author
M. E. DIBIYAEVA, H. M. MUSAEVA
abstract
The most important components of the banking system — the formation mechanism and the development process of the resource base of commercial banks — are investigated. As a result of the study, the main goals and directions of forming the resource base of a commercial bank are identified. The paper reveals the current problems of the formation of the resource base of commercial banks in the Russian Federation, identifies the features of certain difficulties arising in connection with the introduction and continuation of financial and economic sanctions. The article substantiates and formulates the key directions for improving the mechanism of forming the resources of commercial banks at the present stage of the Russian Federation.
keywords
bank, bank resources, commercial bank, resource structure, liabilities, loans, deposits, economy, economic situation.
PROBLEMS OF TOURISM DEVELOPMENT AND WAYS TO ATTRACT TOURISTS IN THE CONDITIONS OF THE REGION
author
Z. K. RADZHABOVA
abstract
The article reveals a specific feature of the tourist and recreational potential of the Republic of Dagestan, its advantageous geopolitical position and direct access to international seaports. Is stability in the region one of the most important factors in attracting tourists and inbound traffic? tourists to the republic.
keywords
tourism, cluster, tourism infrastructure, target program, tourism services, tourism and recreation potential, terrorism.
INVESTMENT AS A FACTOR OF SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION
author
B. Kh. ALIYEV, Z. A. SALAMOV
abstract
The article analyzes the role of investments in the economic development of the Russian Federation, as well as the causes and problems of the uneven distribution of investments in Russia. It is noted that at present, the investment climate in our country has significantly worsened. It is worth noting that the reasons for this negative phenomenon are not only economic in nature, but also political.
keywords
investments, intensification of economic growth, rating, investment attractiveness, economic growth, competitive positions, investment resources, portfolio investments.
THE ACTING MECHANISM OF CALCULATION AND CHARGE OF VAT AND ITS IMPROVEMENT IN THE RUSSIAN FEDERATION
author
A. FATULLAEV, B. Kh. ALIYEV
abstract
This article reveals the mechanism for levying value added tax in the Russian Federation, namely: basic rates, who exactly is the VAT taxpayer, what documents are generated when presented to the tax authorities, as well as shortcomings and recommendations for their elimination. The problems of tax administration, a possible increase in VAT and ways of its development in the near future are analyzed.
keywords
value added tax, calculation and collection of VAT, tax rates and agents.
EVALUATION OF THE STATE OF THE PROBLEM LOAN DEBT OF THE BANKING SECTOR OF THE RUSSIAN FEDERATION AND WAYS OF ITS REDUCTION
author
G. Kh. ALIEV, L. A. NURMAGOMEDOVA
abstract
The article analyzes the condition of bad loans from the banking sector of the Russian Federation. It is noted that the growth of overdue loans depends not only on the general economic situation and the level of solvency of the bank's customers, but also on the choice of the direction of bank lending and investment activities. A set of measures is proposed to reduce the risk of non-payment of loans granted to individuals and legal entities.
keywords
Bank, loan debt, loans, credit risk.
DEVELOPMENT OF REGIONAL MARKETS OF BANK SERVICES
author
G. Kh. ALIEV, L. A. NURMAGOMEDOVA
abstract
The article explores the development trends of regional banking services markets. A high degree of concentration of the banking sector is noted, which impedes the expansion of banking services in the regions. Based on the assessment of the level of provision of banking services in the regions of Russia, it is concluded that it is necessary to improve the banking risk management system, as well as to ensure the attractiveness of bank deposits as sources of formation of the resource base of banks.
keywords
bank, banking services, concentration, equity, savings.
DEVELOPMENT OF CASHLESS ACCOUNTS IN RUSSIA
author
D. M. AMIRALIEVA, S. SH. ALIYEVA
abstract
The article discusses the development and analysis of the current state of cashless payments in the economy of the Russian Federation. The features, problems and prospects of the development of cashless payments in Russia are considered. The role of electronic payments as the dominant indicator in the positive dynamics of non-cash payments is noted.
keywords
cashless payments, cash payments, Central Bank, economy, cash flow.
Excise Taxation in the Russian Federation: Evolutionary Development and Ways to Strengthen the Fiscal Function
author
N. G. GIRAVOVA, D. M. AMIRALIEVA
abstract
The article discusses the evolutionary development and reform of excise taxation in Russia from the first stages of formation to the present day. The main task of state power has always been to search for sources of income to replenish the national treasury, therefore, the economic feasibility of further increasing excisable products is argued. The article also discusses the latest trends in the reform of excise taxation in Russia.
keywords
excise tax, taxation, indirect taxes, tax functions, fiscal policy.
ANALYSIS OF MONETARY POLICY OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION BASED ON CHANGING THE KEY RATE
author
D. M. AMIRALIEVA, U. N. ILYASOVA
abstract
This article is devoted to the study of the influence of the key rate and features of the manifestation of inflation in the Russian Federation. The article discusses the dynamics of changes in the key rate and inflation during 2014–2018.
keywords
The Central Bank of the Russian Federation, monetary policy, key rate, inflation, anti-inflationary policy.
DEVELOPMENT OF INDIRECT TAXATION IN RUSSIA: FORMATION, CURRENT STATE AND WAYS TO IMPROVE
author
M. M. MAGOMEDOV, D. S. AHMEDOV
abstract
The article discusses the evolutionary aspects of the formation and development of indirect taxation in Russia. The current problems of the mechanisms for calculating and levying indirect taxes are analyzed. The recommendations aimed at improving the efficiency of current practice of calculating and levying VAT are justified. Ways are proposed to improve mechanisms for controlling the production and trafficking of alcohol products in order to combat illegal products in the Russian Federation.
keywords
indirect taxes, VAT, deductions, trade tax, excise taxes, calculation mechanism, alcohol industry, regional separatism, improvement.
ORGANIZATION PROFIT TAX: THE EXISTING MECHANISM OF CALCULATION AND WAYS OF IMPROVEMENT AT THE MODERN STAGE
author
A. N. HUSEYNOVA, H. M. MUSAEVA
abstract
The relevance of the work is due to the need to continue the study of modern aspects of the mechanism for calculating corporate income tax. The basic elements of the current mechanism for calculating and levying corporate income tax in the Russian Federation are considered. The key problems of the mechanism for calculating and levying corporate income tax are analyzed and concrete proposals are substantiated for improving it and increasing the efficiency of administration at the present stage of the Russian Federation.
keywords
profit, corporate profit tax, loss, tax base, budget, tax administration.
PROBLEMS OF TAXATION OF SMALL AND MEDIUM-SIZED ENTREPRENEURSHIP IN THE REGION
author
O. A. KOSTIUKOV
abstract
The article emphasizes the importance of small and medium-sized businesses in the socio-economic development of the region, reveals the main problems of taxation of small and medium-sized enterprises, a comparative analysis of the taxation of small and medium-sized enterprises in economically developed countries, the basic indicators of the development of small enterprises in the Russian Federation in 2014–2017 years
keywords
taxation, small business, development, indicators, problems.
