CONTENTS
ECONOMIC POLICY
Getman VG. Maturing issues of improving tax legislation
Chaldaeva L. A. Digital economy: present and future in the light of the teachings of Karl Marx
Dubik E. A., Pavlova I. A. Human capital development in Russia without discrimination
Pavlov A. O. Forecast estimates of the economic and technological picture of the world in the context of the formation of a new way
Shurkalin A. K. On the role of the external economic factor in socio-economic development
Gordienko D.V., Gordienko Yu.D.
Sokolov E.V., Kostyrin E.V. Justification of the need and effectiveness of the implementation of medical savings accounts for all subjects of the Russian Federation and Russia as a whole
Gushchina I. A., Kondratovich D. L. On the social aspects of national Arctic exploration programs
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Eminova E. M., Kombarova S. R. Planning the production activities of food and processing enterprises of the agro-industrial complex using a process-oriented approach
Zyryanova T. V., Zagursky A. O. Economic aspects of tax policy management in the agricultural sector in modern conditions
Shamsutdinov R. F. Poultry factory management efficiency
PROBLEMS OF MANAGEMENT
Kiryushin S. A. Transformation of the development of retail trade logistics under the influence of factors of the fourth industrial revolution
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Zimin I.V., Gurova Yu.A., Ibragimova R. M. Estimation of the rigidity of financial covenants of a loan agreement by simulation
Pronina L. I. Pension reform and tax benefits: socio-economic efficiency and provision control
Galantseva I.V., Gusarova L.V., Safiullina R. T. Key aspects of financial planning in the corporate governance system in a competitive environment
Palash S. V. Methodology for assessing the effectiveness of the implementation of state programs for the development of industry and the dysfunctionality of strategic planning
Zubarev I. S. Analysis of foreign direct investment and their dependence on sanctions
PERFORMED QUESTIONS OF IMPROVEMENT OF TAX LEGISLATION
author
V. G. Getman
abstract
The article analyzes the main directions of tax policy for the near future proposed by the Ministry of Finance of Russia. It is concluded that the measures outlined by this department in the field of mobilizing additional sources of financial resources are clearly not enough to achieve a breakthrough, which is extremely necessary for our country, in the development of its economy. The necessity of making fundamental changes to the tax policy of the state is substantiated, and specific proposals are given for expanding the tax base.
keywords
PIT, income tax, insurance premiums, capital of dubious origin ..
DIGITAL ECONOMY: PRESENT AND FUTURE IN THE LIGHT OF KARL MARX'S TEACHING
author
Yu. M. Makhdieva
abstract
The article considers the concepts of the digital economy in the light of the teachings of Karl Marx in connection with the 200th anniversary of the classic economist. According to the theory developed by him, the driving force of social progress is the economy and the practical implementation of its orientation in social production. The problems associated with the modern productive forces of society are identified. The proposals on their development based on the capabilities of the digital economy are formulated.
keywords
digital economy, labor (production) relations, innovative resource, social protection, rationing of labor costs.
HUMAN CAPITAL DEVELOPMENT IN RUSSIA WITHOUT DISCRIMINATION
author
E. A. DUBIK, I. A. PAVLOVA
abstract
The strategic direction of the development of human capital in the innovative economy of Russia is to create favorable conditions for the development of the abilities of each citizen. The urgent issue is the practical creation of a universal safe environment in educational institutions for people with disabilities. In the socio-economic environment today there are factors that impede the process of obtaining a quality education for people with disabilities.
keywords
human capital, development, innovation, education, economics.
FORECAST EVALUATIONS OF THE ECONOMIC AND TECHNOLOGICAL PICTURE OF THE WORLD IN THE CONTEXT OF FORMING A NEW WAY
author
A. O. PAVLOV
abstract
The article gives the logic of the introduction, deployment and change of technical and economic structures. The modern period has been identified with respect to the place in the wave process, as well as the main, but not complete, range of principles of the future world order, as far as it allows viewing the current horizon. It is shown that the definition of the development logic, identification of the period and principles represents the “fairway”, in which you can grasp the direction of the technical and economic development of the global economy and its locations, as well as objectively forming obstacles to this development. A forecast is given, based on which one can understand the principles and essence of the need to form a new technical and economic structure.
keywords
scientific and technological progress, global economy, innovative development, economic and technological paradigm.
TO THE QUESTION OF THE ROLE OF THE FOREIGN ECONOMIC FACTOR IN THE SOCIAL AND ECONOMIC DEVELOPMENT OF RUSSIA
author
A.K. ShURKALIN
abstract
The article reveals the main theoretical approaches, showing the role and importance of the external economic factor at different stages of the country's development. The position on the excessive role of the external economic factor is proved, which makes Russia extremely dependent on the external market. To overcome this dependence, it was proposed to more widely use the results of production for the country's internal development, to use the policy of healthy protectionism more.
foreign economic factor, steady growth, export quota, open economic policy, protectionism, import dependence, import substitution.
IMPLEMENTATION OF THE SILK ROAD ECONOMIC BELT STRATEGY: CHANGE OF THE SECURITY LEVEL OF THE NATIONAL ECONOMY OF THE CHINESE PEOPLE'S REPUBLIC WITHIN THE FRAMEWORK OF ITS CHANIS MEMBERS
author
D.V. GORDIENKO, Yu. D. GORDIENKO
abstract
The article discusses the prospects for changing the level of economic security of China in the implementation of the Silk Road Economic Belt Strategy (SREB). It is concluded that the SREB is a reflection of the regionalization process in Eurasia and can ensure the sustainable development of the national economy of the PRC and other countries - members of the Shanghai Cooperation Organization.
keywords
economy, China, Shanghai Cooperation Organization, Silk Road Economic Belt strategy, economic cooperation, economic security.
SUBSTANTIATION OF THE NEED AND EFFICIENCY OF THE IMPLEMENTATION OF MEDICAL ACCOUNT ACCOUNTS FOR ALL SUBJECTS OF THE RUSSIAN FEDERATION AND RUSSIA IN GENERAL
author
E.V. SOKOLOV, E.V. KOSTYRIN
abstract
The article presents an analysis of income and expenses for medical care for non-working, working citizens and the lowest paid category of working citizens in all subjects of the Russian Federation and Russia as a whole. The technical feasibility and feasibility of introducing a new breakthrough system of financing domestic health care on the basis of medical savings accounts (MHC) by the criterion of not reducing the amount of financing of medical services per one resident of the Russian Federation is justified and proved. It has been analyzed and shown that the funds accumulated at the Ministry of Taxes and Health in accordance with the new scheme for financing Russian health care are sufficient to cover the average costs of medical care for citizens in all regions of the Russian Federation. The results of a questionnaire conducted by employees of the Department of Finance of N.E. Bauman Moscow State Technical University are presented, proving the validity of the assumption about the most likely option for 35% of working-age citizens to leave the “shadow” in five years.
keywords
medical savings account, system, financing, healthcare, breakthrough technology, economy, sources, replenishment, budget.
ON SOCIAL ASPECTS OF NATIONAL ARCTIC DEVELOPMENT PROGRAMS
author
I. A. GUSHCHINA, D. L. KONDRATOVICH
abstract
The article explores individual social aspects of national Arctic exploration programs, their role, and features of social perception. The experience of several states and their plans for the implementation of Arctic projects over the past few years is investigated. The features of the implementation of social projects aimed at the development of the Arctic as a whole are determined. Reasons that impede the implementation of large projects in the Arctic zone of the Russian Federation are identified. Are the conclusions about the effectiveness of the implementation of the state Arctic strategy of Russia and countries? members of the Arctic Council and the need to develop international partnership between them.
keywords
The Arctic zone of the Russian Federation, the Arctic strategy, social Arctic project, sociological research, international cooperation, state policy, the Arctic Council, the indigenous people of the North.
PLANNING OF PRODUCTION ACTIVITIES OF FOOD AND PROCESSING AGRICULTURAL ENTERPRISES USING A PROCESS-ORIENTED APPROACH
author
E. M. Eminova, S. R. Kombarova
abstract
The article substantiates that in the conditions of fierce competition, the most effective approaches to improving the competitiveness of food and processing enterprises of the agro-industrial complex (AIC) are the use of a process-oriented planning concept in work. The main stages of the methodology of work planning in food and processing enterprises and the structure of the consolidated budget of the agricultural enterprise are presented.
keywords
agro-industrial complex, enterprise, process-oriented, planning.
ECONOMIC ASPECTS OF THE MANAGEMENT OF TAX POLICY IN THE AGRICULTURAL INDUSTRY IN MODERN CONDITIONS
author
T.V. ZYRYANOVA, A.O. ZAGURSKY
abstract
The article analyzes and identifies the economic consequences of changing the basic rate of value added tax (VAT) from 18 to 20%, giving single agricultural tax payers the obligation to pay VAT and other innovations that will directly affect the financial and economic activities of the agro-industrial complex. According to the results of the study, it was established that the emerging changes in the structure of the tax burden will positively affect the activities of agricultural producers.
keywords
single agricultural tax, value added tax, agricultural producer, tax burden, special tax regime.
EFFICIENCY OF MANAGEMENT OF Poultry farms
author
R. F. SHAMSUTDINOV
abstract
The article proposes a methodology for assessing the effectiveness of poultry management, based on an assessment of the impact of material circulating assets, which differs in the sequence of reflection of business processes, includes criteria for balancing pre-production, production, marketing and management processes, an improved methodological toolkit for assessing the impact of material circulating assets on management efficiency poultry factories, as well as management strategies and performance indicators for poultry management.
keywords
efficiency, management, methodological, tools, management strategy, poultry farm.
TRANSFORMATION OF LOGISTICS DEVELOPMENT OF A RETAIL TRADING NETWORK UNDER INFLUENCE OF FACTORS OF THE FOURTH INDUSTRIAL REVOLUTION
author
S. A. KIRYUSHIN
abstract
The article discusses the theoretical foundations of the development of retail chain logistics, taking into account the influence of factors of the fourth industrial revolution. Systematized innovative and providing logistics technology transformation and development of retail chains. The main features of the functioning of retail trade networks in modern market conditions are highlighted. The main drivers of development, the dynamics of the turnover and inventory of retail are highlighted.
keywords
retail network, logistics, trade, the fourth industrial revolution.
EVALUATION OF THE RIGIDITY OF FINANCIAL COVENANTS OF A LOAN AGREEMENT BY THE METHOD OF SIMULATION SIMULATION
author
I.V. ZIMIN, Yu. A. GUROVA, R. M. IBRAGIMOVA
abstract
The article presents the concepts of covenants and their rigidity. A new honey is proposed for assessing the rigidity of financial covenants based on simulation. It allows you to assess the covenant stiffness as the probability of their violation through forecasting the values of the borrower's financial indicators.
keywords
financial covenant, simulation, ARIMA.
PENSION REFORM AND TAX BENEFITS: SOCIO-ECONOMIC EFFICIENCY AND CONTROL FOR GRANTING BENEFITS
author
L. I. PRONINA
abstract
The article considers the problem of the socio-economic effectiveness of tax benefits provided to public law entities, organizations and individuals, including property tax benefits for pensioners, in the process of the pension reform in 2018.The mechanism for evaluating benefits is analyzed and methods for improving it are proposed. As a new mechanism to systematize and control the volume and quality of benefits provided, actual "tax expenses" by type of tax and projected in relation to public law entities are evaluated.
keywords
state (municipal) program, socio-economic efficiency, pension reform, tax benefits, tax amnesty, property tax, tax control, local budget, federal budget, public law education.
KEY ASPECTS OF FINANCIAL PLANNING IN THE CORPORATE GOVERNANCE SYSTEM UNDER COMPETITION
author
I.V. GALANTSEVA, L.V. GUSAROVA, R.T. SAFIULLINA
abstract
The article analyzes the problems of financial planning as a special type of managerial activity of a business group, aimed at developing an effective system of financial plans for each individual area of activity, which in the future could contribute to the implementation of a financial strategy.
keywords
managerial, attitude, inter-regional (regional) institutional infrastructure, competition, corporation, transnationalization, production, global, market.
METHODOLOGY FOR EVALUATING THE EFFICIENCY OF IMPLEMENTING STATE INDUSTRIAL DEVELOPMENT PROGRAMS AND DISFUNCTIONALITY OF STRATEGIC PLANNING
author
S.V. PALASH
abstract
The relevance of the research topic is due to the formation of a strategic planning system in the Russian Federation and the need to improve methods for assessing the effectiveness of the implementation of state industry development programs. The author offers tools for assessing the formation and implementation of government programs. The innovation can be used to assess not only the effectiveness of project implementation in high-quality strategic planning, but also the dysfunctionality of strategic planning at the state program level, if the effectiveness of program implementation cannot be assessed due to the poor quality of forecasting and planning.
keywords
strategic planning, government, program, development, industry, performance evaluation, dysfunctionality assessment.
ANALYSIS OF DIRECT FOREIGN INVESTMENTS AND THEIR DEPENDENCE ON SANCTIONS
author
I. S. ZUBAREV
abstract
In modern conditions of aggravation of international economic relations, the problem of Russia's survival will largely depend on its economic development. Integrated into the global financial and political system, controlled by Western countries, the Russian economy was in a rather difficult situation. Foreign capital is controlled by Russian enterprises with the participation of foreign investment, which can manage production processes through restrictions on the duration of technological licenses, supply of components, and software. The current import substitution program does not yet produce the desired result, and in some cases exacerbates the problem, since direct copying of foreign equipment supplied by import leads to a programmed developmental lag. Therefore, the author considered additional financing options for the development of equipment, materials and technologies of new generations.
keywords
import substitution, sanctions, production, investments, financial indicators.
