CONTENTS
ECONOMIC THEORY
Kazimagomedova Z. A., Mamaev Z. M. The role of taxes in the formation of state budget revenues
Zverev D.N., Kuankanov D.O. Innovative activity of an enterprise as a basis for sustainable development of business entities
ECONOMIC POLICY
Amiralieva D. M., Gurueva A. M. Improvement of the Russian tax system
Gyulmagomedova G. A., Abdulatipov D. A. Problems of lending to small and medium-sized businesses in the Republic of Dagestan
Gazimagomedova T. G., Magomedova R. M. Land tax: collection problems and ways to improve
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Allakhverdiev A.I., Sultanov G.S., Gasanova A.D. Import substitution as a factor in stimulating production growth in the agricultural sector of the Republic of Dagestan
Kazikhanov A. M. Export-oriented model of import substitution in the agricultural sector of the region: problems and scientific research
Sultanov G. S., Aliyeva Z. M., Alieva H. R. Analysis of development trends in the agro-industrial complex of the Republic of Dagestan in the framework of ensuring food security
Aliev B. Kh., Bilalova A. R. Credit risk analysis of a commercial bank using the example of PJSC Russian Agricultural Bank
PROBLEMS OF MANAGEMENT
Amiralieva D. M., Suleimanova P. G. Formation and development of the mortgage lending market in the Russian Federation
Magomedova R. R., Radjabova Z. K. Development of mechanical engineering - the basis of a successful economy of the Republic of Dagestan
Omarova G.Z., Aliev B. Kh. The effectiveness of state regulation of innovation
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Alikhanova K., Aliev B. Kh. Property taxes from individuals: replenishment of the budget and tax burden
Abdurazakov A. S., Aliev B. Kh. Analysis of the deposit policy of a commercial bank
Aliev B. Kh., Shakhaeva A. A. Financial policy of Russia in the new economic conditions: problems and development prospects
Bozhedomov A. I., Musaeva Kh. M. Trends in the development of the system of tax and non-tax revenues of the Russian Federation
Musaeva Kh. M., Gaziev S. M. The mechanism of administration of regional taxes in the subjects of the Federation: status and possible ways to improve
Musaeva Kh. M., Dzhabrailov MZ. Problems of development of the banking sector and banking services and possible ways to address them
Rabadanova D. A., Jamaludinova D. D. Evaluation of the effectiveness of state financial control and ways to improve it
Rabadanova D.A., Magomedova M.M. Financial security of budgets of municipalities of the Republic of Dagestan
Rabadanova Zh. B., Gabibov Sh. D. Issues of accounting and valuation of fixed assets according to Russian and international accounting standards
Ryabicheva O. I. Current trends in the development of private pension provision in the Russian Federation
ROLE OF TAXES IN FORMING STATE BUDGET INCOME
author
Z. A. KAZIMAGOMEDOVA, Z. M. MAMAEV
abstract
The article discusses the theoretical aspects of taxes and the tax system, their role in the formation of the state budget. The main indicators of the tax policy of the Russian Federation, its structure and the role of tax revenues in replenishing the revenue side, and ways of reforming are examined. The article suggests various ways to improve the efficiency of the tax system in the context of a budget deficit.
keywords
tax revenues, tax system, budget, tax policy, oil and gas and non-oil and gas revenues.
INNOVATIVE ACTIVITY OF THE ENTERPRISE AS THE BASIS OF SUSTAINABLE DEVELOPMENT OF ECONOMIC SUBJECTS
author
D.N. ZVEREV, D.O. KUANKANOV
abstract
The essence of the concept of innovation is revealed and the main classification features of innovations are systematized. Theoretical approaches to the determination of the essence and evaluation of innovative activity of an enterprise are investigated. Methodological approaches to determining the effectiveness of innovation have been developed. Theoretical studies of the criteria and system of indicators of the effectiveness of innovation are carried out.
keywords
innovation, classification features of innovation, analysis of the economic efficiency of innovative projects.
IMPROVEMENT OF THE RUSSIAN TAX SYSTEM
author
D.M. AMIRALIEVA, A.M. GURUYEVA
abstract
This article discusses ways to improve the tax system of the Russian Federation, ways to strengthen the fiscal function of taxes. Examples of foreign taxation experiences are considered.
keywords
tax system of the Russian Federation, investment potential, regional potential, fiscal function of taxes, tax legislation.
PROBLEMS OF CREDITING SMALL AND MEDIUM BUSINESSES IN THE REPUBLIC OF DAGESTAN
author
G. A. GYULMAGOMEDOV, D. A. ABDULATIPOV
abstract
This article discusses the problems that arise when lending to small and medium-sized businesses of the Republic of Dagestan. The main problems of lending to small and medium-sized businesses from the point of view of borrowers are high interest rates on loans, tight loan terms, and high collateral for loans. From the point of view of banks, the main problems are the bankruptcy risks of enterprises starting a business from scratch, the lack of transparency in doing business in this market segment, high transaction costs, and low profitability.
keywords
small and medium business, bank lending, borrower, lender, credit.
LAND TAX: CHALLENGES OF IMPROVEMENT AND WAYS TO IMPROVE
author
T. G. GAZIMAGOMEDOVA, R. M. MAGOMEDOVA
abstract
The article is devoted to the problematic issues of land tax collection in Russia. Changes in the rules for calculating the tax base in accordance with the law, the possibility of obtaining benefits and their impact on the formation of the municipal budget are analyzed. Directions for improving land tax collection at the present stage are proposed.
keywords
land tax, cadastral value, penalty, preference, municipal budget.
IMPORT SUBSTITUTION AS A FACTOR OF STIMULATION OF GROWTH OF PRODUCTION OF THE INDUSTRY AGRICULTURE IN THE REPUBLIC OF DAGESTAN
author
A. I. ALLAHVERDIEV, G. S. SULTANOV, A. D. HASANOVA
abstract
The article assesses the implementation of the import substitution policy in the region as a stimulating factor in increasing the productivity of the agro-industrial complex of the Republic of Dagestan. The analysis of benchmarks for the implementation of the action plan to promote import substitution in the agricultural sector of the republic is carried out. Directions of ensuring sustainable development of agricultural production in the republic are proposed.
keywords
import substitution, agribusiness, factor, stimulation, region.
EXPORT-ORIENTED MODEL OF IMPORT SUBSTITUTION IN THE REGIONAL AGRICULTURE: PROBLEMS AND SCIENTIFIC SEARCH
author
A. M. KAZIKHANOV
abstract
The article discusses the objective basis for the transition to a new model of the economy, adequate to modern conditions, based on a more efficient use of the natural and climatic potential of the republic. In the framework of the concept of import substitution and the rationale for entering the foreign market, a SWOT analysis of the industry is presented and the main approaches to improving the competitiveness of the agricultural sector are identified.
keywords
export-oriented model, import substitution, competitiveness, potential.
ANALYSIS OF DEVELOPMENT TRENDS IN THE REPUBLIC OF DAGESTAN WITHIN THE FRAMEWORK OF FOOD SECURITY
author
G.S. SULTANOV, Z. M. ALIEVA, H.R. ALIEVA
abstract
The article analyzes and identifies trends in the development of the agro-industrial complex of the Republic of Dagestan as part of the implementation of the food security strategy and the import substitution policy. The importance and importance of the development of the agro-industrial complex of the Republic of Dagestan and the great opportunities for further improving the socio-economic situation in the region are emphasized.
keywords
AIC, food security, import substitution, agriculture, efficiency, strategy, region.
ANALYSIS OF CREDIT RISK OF A COMMERCIAL BANK ON THE EXAMPLE OF PJSC ROSSELHOZBANK
author
B. Kh. ALIYEV, A.R. BILALOVA
abstract
Non-repayment of a loan may lead banks and related economic entities to bankruptcy. Because of this, credit risks are the main problem of banks, and their management is a prerequisite for the functioning and development of banks. The analysis of the loan portfolio of Rosselkhozbank PJSC in terms of the level of credit risk based on the coefficients showed that the coefficients of coverage and non-repayment of the principal amount of the debt are insignificant, which positively characterizes the bank's lending activity in terms of risk management.
keywords
lending activities, diversification of the loan portfolio, coverage ratio, loan default, bankruptcy, risk management, credit risk analysis.
FORMATION AND DEVELOPMENT OF THE MORTGAGE HOUSING LOAN MARKET IN THE RUSSIAN FEDERATION
author
D. M. AMIRALIEVA, P. G. SULEYMANOVA
abstract
This article discusses the formation and development of the mortgage lending market in the Russian Federation. Today, it can be stated without exaggeration that, despite certain difficulties, the domestic mortgage market is on the rise. Evidence of this is the increase in the number of mortgages issued.
keywords
mortgage lending, banks, interest rate, inflation, Central Bank of the Russian Federation.
DEVELOPMENT OF ENGINEERING - THE BASIS OF SUCCESSFUL ECONOMY OF THE REPUBLIC OF DAGESTAN
author
R. R. MAGOMEDOVA, Z. K. RADZHABOVA
abstract
The article is devoted to the engineering complex of the Republic of Dagestan as one of the most important and high-tech industries that make up industrial production. The article presents an approach to distinguish groups of engineering industries by the type of sales market for products, including domestic markets, new markets, investment demand markets, markets with a limited number of customers (defense orders, etc.)
keywords
industry, engineering, priority areas, government program, industrial parks.
EFFICIENCY OF STATE REGULATION OF INNOVATIVE ACTIVITY
author
G.Z. OMAROVA, B.KH. ALIYEV
abstract
This article is devoted to the effectiveness of state regulation of innovation. The essence of innovative activity, applied leverage are revealed. The relative dimensions of the innovation activity of Russian economic entities are analyzed, and the constituent entities of the Russian Federation are classified according to the level of innovative potential. Peculiarities of financing innovative activities are investigated and the main directions of movement used to enhance innovative activities are determined.
keywords
technological breakthrough, innovation, innovative activity, financing of innovative activity, innovative potential, economic system.
PROPERTY TAXES FROM INDIVIDUALS: FILLING UP THE BUDGET AND TAX LOAD
author
K. ALIKHANOVA, B. Kh. ALIYEV
abstract
This article analyzes the procedure for taxing property of individuals, focuses on tax revenues from property taxes in the consolidated budget of the country and the tax burden on taxpayers. After analyzing the available information, the authors draw conclusions about the commensurability of the size of the tax burden with the level of replenishment of the country's budget.
keywords
property taxation, tax burden, land tax, personal property tax, transport tax, tax burden, consolidated budget, budgets of municipalities.
ANALYSIS OF DEPOSIT POLICY OF A COMMERCIAL BANK
author
A. S. ABDURAZAKOV, B. Kh. ALIYEV
abstract
This article is devoted to the analysis of the deposit policy of a commercial bank. The dynamics of the total amount of funds raised from individuals and legal entities of Sberbank of Russia for 2014–2016, as well as the dynamics of bank deposits of individuals and legal entities in rubles and dollars for 2014–2016, are systematized and analyzed.
keywords
deposit policy, individuals and legal entities, deposits, assets, liabilities, deposits, interest rates.
FINANCIAL POLICY OF RUSSIA IN THE NEW ECONOMIC CONDITIONS: PROBLEMS AND PROSPECTS FOR DEVELOPMENT
author
B. Kh. ALIEV, A. A. SHAHAEVA
abstract
The article examines the financial policy of Russia at the present stage. A brief overview of the main problems and prospects for the development of Russia's financial policy in the medium term is given. The analysis of the negative and positive sides, as well as the forecast of economic development for next year.
keywords
budget, financial policy, financial mechanism, efficiency, budget funds.
DEVELOPMENT TRENDS IN THE SYSTEM OF TAX AND NON-TAX INCOMES OF THE RUSSIAN FEDERATION
author
A. I. BOZHEDOMOV, H. M. MUSAEVA
abstract
The article discusses various sources of revenue generation of the budget system of the Russian Federation. The analysis of the execution of the revenue of the federal budget of Russia is carried out, a set of recommendations is proposed and justified aimed at improving the administration of tax and non-tax revenues of the budget system of the Russian Federation.
keywords
federal budget, subjects of the Federation, budget tax revenues, non-tax revenues, revenue administration, efficiency.
MECHANISM OF ADMINISTRATION OF REGIONAL TAXES IN THE SUBJECTS OF THE FEDERATION: CONDITION AND POSSIBLE WAYS OF IMPROVEMENT
author
Kh. M. Musaeva, S. M. GAZIEV
abstract
The article considers and analyzes the problems of calculating and administering regional taxes in the constituent entities of the Russian Federation, including the Republic of Dagestan. The necessity is substantiated and the ways of eliminating the elements of double taxation in the mechanism for collecting regional taxes, as well as changes in the criteria for differentiating transport tax rates, ensuring their fairness and effectiveness, are shown. A set of recommendations is proposed aimed at improving the mechanism for administering regional taxes at the present stage.
keywords
regional taxes, corporate property tax, transport tax, calculation mechanism, administration, regional separatism, tax benefits, monitoring, efficiency.
PROBLEMS OF DEVELOPMENT OF THE BANKING SECTOR AND BANKING SERVICES AND POSSIBLE WAYS TO ELIMINATE THEM
author
Kh. M. Musaeva, M.Z. Dzhabrailov
abstract
The article analyzes current problems that impede the development of the banking sector of the Russian Federation. The reasons are investigated and the negative and positive consequences of the reduction in the number of banks in the Russian Federation are highlighted. Problems are identified and possible ways to eliminate the uneven distribution of banking infrastructure in the Republic of Dagestan as a key area of development of the banking sector in the region are identified.
keywords
banks, banking sector, stability, banking services, region, banking infrastructure, licenses, problems of reduction.
ASSESSMENT OF THE EFFICIENCY OF STATE FINANCIAL CONTROL AND WAYS OF ITS IMPROVEMENT
author
D. A. RABADANOV, D. D. JAMALUDINOV
abstract
Based on the analysis of the dynamics and structure of control activity indicators, the article assesses the effectiveness and efficiency of state financial control conducted by the Accounts Chamber of the Republic of Dagestan. The problems that impede the effectiveness of state financial control are substantiated, and proposals are made for its improvement in modern conditions.
keywords
control activity, revealed violations, measures of influence.
FINANCIAL SECURITY OF BUDGETS OF MUNICIPAL EDUCATIONS OF THE REPUBLIC OF DAGESTAN
author
D. A. Rabadanova, M. M. Magomedova
abstract
The article analyzes the state of the budgetary security of the budgets of municipal education of the Republic of Dagestan. The author made a reasonable conclusion about the low level of self-financing of municipalities of the republic and a high degree of subsidization of local budgets. The work identifies systemic problems in the formation of local budgets and offers to increase the level of own income of municipalities.
keywords
municipalities, local budget revenues, financial security.
ISSUES OF ACCOUNTING AND EVALUATION OF FIXED ASSETS FOR RUSSIAN AND INTERNATIONAL ACCOUNTING STANDARDS
author
Zh. B. RABADANOVA, Sh. D. GABIBOV
abstract
The article explores the ways of convergence of Russian fixed assets accounting with international financial reporting standards. Actual problems arising on the way of convergence of Russian fixed assets accounting with IFRS are considered. Effective mechanisms are proposed for introducing into the Russian practice of accounting the principles of accounting and reporting proclaimed in IFRS.
keywords
fixed assets, accounting, IFRS, convergence, RAS, standard, modernization, transformation.
MODERN TENDENCIES OF DEVELOPMENT OF NON-STATE PENSION SUPPORT IN THE RUSSIAN FEDERATION
author
O. I. RYABICHEVA
abstract
The article examines the current state of non-state pension provision in the Russian Federation. The state of the market of non-state pension services is assessed, the main indicators of non-state pension provision are given, the problems and directions of development of non-state pension insurance are identified.
keywords
pension insurance, non-state pension provision, non-state pension funds, pension payments, pension reserves.
