CONTENTS
ECONOMIC POLICY
Aliev B. Kh., Alieva D. M., Oysungurova A. A. Problems of consolidated budget revenue generation in the Russian Federation
Aliev B. Kh., Alieva D. M., Magomedov G. S. Improving the tax system of the Russian Federation in modern conditions
Aliev P.R., Ibragimova. K.S. Comparative characteristics of Russian and foreign experience of personnel motivation
Mamurzaeva G.N., Kazimagomedova Z. A. Tax control bodies as a tool to combat the shadow economy
Yahyaeva B. N. Problems and prospects of introducing a new payment system in Russia
PROBLEMS OF MANAGEMENT
Aliev B. Kh., Amirbekov K. M. Tax monitoring as a new form of organization of relations between the taxpayer and the state
Omarova E. Sh., Gazieva M. D. Estimation of the resource potential of industrial enterprises and its use by modeling methods (based on materials from Deneb OJSC for 2010–2017)
Abakarova Z. G., Radjabova Z. K. Innovation potential: the content of the organizational form of its implementation by Russian and foreign companies
Alieva P. R. On the use of non-standard forms of employment in the Russian labor market
Suleymanov K. B., Rabadanova R. M. Evaluation of the effectiveness of the use of fixed assets in the enterprise by methods of mathematical and computer modeling
Filina M. A., Magomedova S. G. Current trends in the development of liability insurance
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Aliev B. Kh., Gaydarbekov Kh. K. Problems and prospects of the lending market in modern Russia
Aliev B. Kh., Suleymanov M. M., Guchukova Z. M. Taxation of property: Russian practice and foreign experience
Suleymanova P. G., Magomedgadzhiev Sh. M. Assessing the impact of innovation on the performance indicators of Russian regions
Filina M. A. Problems of interaction between the state and the insurance system of the Russian Federation in modern conditions
Magomedova N. Yu., Tsinpaeva F. S. Problems of the banking system in the modern economy of the Republic of Dagestan and prospects for its development
Yahyaeva B. N. Formation of the deposit policy of commercial banks in the Russian Federation
Omarova E. Sh., Rabadanova R. M., Magomedova M. A. Assessing the relationship between the main indicators of the Central Federal District and their dynamics using methods of mathematical and computer modeling (according to data for 2005–2017)
Filina M. A. The modern reinsurance market in the Russian Federation: problems and development paths
Aliev B. Kh., Idrisova S.K., Magomedov M. The Central Bank of the Russian Federation as a Regulator of the Russian Financial Market
Magomedov T. M., Rabadanova R. M. Evaluation of trends in performance indicators and the level of technical development of Russian regions using modeling
PROBLEMS OF FORMING INCOME OF THE CONSOLIDATED BUDGET IN THE RUSSIAN FEDERATION
author
B. Kh. ALIYEV, D. M. ALIYEVA, A. A. OYSUNGUROVA
abstract
The article discusses the main problems of the formation of the consolidated budget of the Russian Federation, which require careful consideration and study. The analysis of the revenues of the main budget-forming taxes, trends in the development of the tax base for 2016–2017 is carried out
keywords
consolidated budget, tax payments, tax administration, federal budget, budget system.
IMPROVEMENT OF THE TAX SYSTEM OF THE RUSSIAN FEDERATION IN MODERN CONDITIONS
author
B. Kh. ALIYEV, D. M. ALIYEVA, G. S. MAGOMEDOV
abstract
From the first days of its existence, the Russian tax system has been operating in the context of the financial and economic crisis. In a difficult situation, the growth of the budget deficit is restrained, the functioning of the entire national economy of the country is ensured, thereby financing urgent state needs is allowed. The article discusses the problems and presents possible directions for improving the tax system. The main taxes that form the budgets of all levels of the Russian Federation are determined: federal, consolidated and local budgets. The shortcomings of the modern taxation system are identified, the need for its further improvement is justified.
keywords
tax system, growing budget deficit, structure of the tax system, tax policy, budget message, tax administration.
COMPARATIVE CHARACTERISTICS OF RUSSIAN AND FOREIGN EXPERIENCE OF LABOR MOTIVATION
author
P. R. ALIEVA, K. S. IBRAGIMOVA
abstract
The article attempts to characterize various systems of labor motivation of modern world practice, including approaches common in Japan, the USA, Germany, France, Sweden and the UK. The main factors of each of the considered models are highlighted, and the most characteristic distinctive features of staff motivation inherent in different countries are described. The possibility of using foreign experience of personnel motivation in Russian organizations is analyzed.
keywords
labor motivation, personnel, material incentives, intangible incentives.
BODIES OF TAX CONTROL AS AN INSTRUMENT OF THE FIGHT AGAINST THE SHADOW ECONOMY
author
G.N. MAMURZAEV, Z. A. KAZIMAGOMEDOV
abstract
Tax administration is one of the determining factors in controlling the activities of taxpayers. The article attempts to study the influence of the tax burden and some other elements of the tax system on the size of the shadow economy, formulates recommendations on minimizing shadow financial flows by increasing the efficiency of tax authorities.
keywords
shadow economy, tax system, tax administration, tax control, tax burden, tax policy.
PROBLEMS AND PROSPECTS FOR INTRODUCING A NEW PAYMENT SYSTEM IN RUSSIA
author
B. N. YAKHYAEVA
abstract
The article analyzes the state and development indicators of the national payment system in such key areas as institutional composition, payment volumes, types of settlements. In addition, problems and directions of development of the national payment system were identified, current trends and prospects for the development of the national payment system in the Russian Federation are considered.
keywords
payment system, calculations, payments, problems, prospects.
TAX MONITORING AS A NEW FORM OF ORGANIZATION OF RELATIONSHIP OF TAXPAYER AND STATE
author
B. Kh. ALIYEV, K. M. AMIRBEKOV
abstract
In the article, tax monitoring is considered as a fundamentally new form of tax administration and control, the purpose of which is to obtain information about the current economic activities of taxpayers. The essence of the monitoring procedure is to monitor online financial transactions carried out by taxpayers-organizations regarding the correct calculation, timeliness and completeness of tax payments.
keywords
the largest taxpayers, tax monitoring, tax risks, field and desk audits, financial and business operations.
ASSESSMENT OF THE RESOURCE POTENTIAL OF INDUSTRIAL ENTERPRISES AND ITS USE BY MODELING METHODS (ON THE MATERIALS OF DENEB OJSC FOR 2010–2017)
author
E. Sh. OMAROV, M. D. GAZIEVA
abstract
The article assesses the resource potential of the industrial enterprise JSC Deneb according to data for 2010–2017. The key indicators of resource efficiency are analyzed. The indicators of the dynamics of changes in material costs, the availability of material resources are calculated and analyzed, the cost structure by types of resource potential, efficiency indicators, growth rates, trend, production volume, revenue is determined.
keywords
enterprise, business strategy, strategic planning, strategic management methods.
INNOVATIVE POTENTIAL: CONTENT OF THE ORGANIZATIONAL FORM OF ITS IMPLEMENTATION BY RUSSIAN AND FOREIGN COMPANIES
author
Z. G. ABAKAROVA, Z. K. RADZHABOV
abstract
The article considers the place of innovation in the development of companies. The content of the concept of "innovative potential" is revealed. Attention is drawn to the particular indicators of its assessment. The analysis of internal and external factors affecting innovative potential is carried out. The importance of organizational factors in the implementation of innovative activity of enterprises is shown. The characteristic of innovative consortia, mergers and acquisitions of companies, innovative territorial clusters in the development of innovative processes is given. Examples of Russian and foreign companies in the implementation of innovative potential are given.
keywords
innovation, innovative potential, factors of the internal environment, innovative consortia.
TO THE QUESTION OF THE USE OF NON-STANDARD EMPLOYMENT FORMS IN THE RUSSIAN LABOR MARKET
author
P. R. ALIEVA
abstract
The article analyzes various interpretations of the essence of the concept of non-standard forms of employment. Various approaches to the classification of forms of precarious work are examined and generalized, on the basis of which the author identifies the main forms of precarious work. An attempt is made to quantify the prevalence of precarious work in Russia.
keywords
non-standard forms of employment, precarization, classification of non-standard forms of employment, the labor market.
EVALUATION OF EFFICIENCY OF USE OF MAJOR FUNDS AT THE ENTERPRISE BY METHODS OF MATHEMATICAL AND COMPUTER MODELING
author
K. B. SULEYMANOV, R. M. RABADANOVA
abstract
To assess the efficiency of use of fixed assets (PF), the enterprise provides and analyzes the indicators of security and efficiency of use of fixed assets for 2011–2017. at the enterprise OJSC "Plant" Dagdiesel ". Using the built-in LINEIN and LGRFPPRIBLE functions in MS Excel, the parameters and statistical characteristics of linear, power-law, exponential, hyperbolic and parabolic models of the dependence of the output indicator and profit on the value of the fixed assets and the dependence of the value of the fixed assets on time were calculated. Conclusions are presented and predicted values are calculated based on these parameters and statistical characteristics.
keywords
fixed assets, performance indicators, computer modeling, dependence, parameters and statistical characteristics, analysis, forecast.
MODERN TRENDS OF DEVELOPMENT OF LIABILITY INSURANCE
author
M. A. FILINA S. G. MAGOMEDOVA
abstract
The article presents a structural analysis of liability insurance as the youngest and most dynamically developing segment of the country's insurance market. The main functioning trends are highlighted, the factors hindering the development of certain types of this insurance industry are indicated, possible ways to overcome their negative impact are indicated.
keywords
liability insurance, voluntary and compulsory insurance, motor third party liability insurance, insurance premiums, insurance payments.
PROBLEMS AND PROSPECTS OF THE LOAN MARKET OF MODERN RUSSIA
author
B. Kh. ALIYEV, Kh. K. GAYDARBEKOV
abstract
The article discusses the main problems and prospects for the development of the financial and credit system in the Russian Federation, identifies problems and outlines ways to solve them. The main problems inherent in the credit policy of modern Russian banks, requiring their solution and associated with the insufficient development of lending in the banking system of the Russian Federation, are also highlighted. The directions of development and improvement of credit policy in the field of lending to individuals and legal entities are proposed.
keywords
credit system, credit institutions, credit operations, banking system, mobile banking, bank software.
PROPERTY TAXATION: RUSSIAN PRACTICE AND FOREIGN EXPERIENCE
author
B. Kh. ALIYEV, M. M. SULEYMANOV, Z. M. GUCHUKOVA
abstract
The introduction of the real estate tax causes numerous discussions both in Russian society as a whole and in the authorities. At the same time, real estate tax is applied in all economically developed countries of the world. This article has accumulated foreign experience in taxation of real estate owned by individuals. The practice of developed countries in the establishment and collection of property tax for various real estate objects and different population groups is considered. The basic principles characterizing the foreign system of real estate taxation are highlighted. Conclusions are drawn about the prospects of real estate tax in Russia.
keywords
real estate tax, tax classification, real estate appraisal, local budgets, tax base.
ASSESSMENT OF THE INFLUENCE OF INNOVATIVE ACTIVITY ON THE INDICATORS OF EFFICIENCY OF THE REGIONS OF RUSSIA
author
P. G. SULEYMANOVA, Sh. M. MAGOMEDGADZHIEV,
abstract
The article is devoted to assessing the impact of innovation on indicators characterizing the effectiveness of the economy at the regional level. The indicators used to assess the effectiveness of the regional economy are analyzed. Using the correlation-regression method, the relationships and dependencies between the indicators of the Southern Federal District and the North Caucasian Federal District are revealed. The dynamics of changes in the statistical characteristics of the models for 2010, 2015 and 2015 is analyzed.
keywords
indicators of innovation, performance indicators, regions of Russia, correlation, regression.
PROBLEMS OF INTERACTION BETWEEN THE STATE AND THE INSURANCE SYSTEM OF THE RUSSIAN FEDERATION IN MODERN CONDITIONS
author
M.A. FILINA
abstract
State regulation of the insurance market is carried out by establishing conditions for admission of insurers to the market, regulating the number and structure of market participants, the size of equity and a number of other measures to influence the content of insurance processes in the country. The article is devoted to a review of the main problems of interaction between the state and the insurance system of the Russian Federation in modern conditions.
keywords
government regulation of the insurance market, market consolidation, registered capital.
PROBLEMS OF THE BANKING SYSTEM IN THE MODERN ECONOMY OF THE REPUBLIC OF DAGESTAN AND PERSPECTIVES OF ITS DEVELOPMENT
author
N. Yu. MAGOMEDOVA, F. S. TSINPAEVA
abstract
The article describes the features of the evolution of the banking sector in the Republic of Dagestan, the role and importance of the banking sector in the region’s economy now and in the future. The causes and possible consequences of reducing the number of credit institutions in the region are being investigated. In the course of the study, the tasks were set to determine the current trends in the development of the banking system in the conditions of a crisis economy in the region, to study the problems associated with the cessation of regional banking structures, its impact on the prospects for accelerated development of the depressed region. The necessity of a selective approach to forms of strengthening the banking sector in the specific conditions of a depressed region is substantiated. Addressing the stabilization of the regional economy and supporting the development of small and medium-sized businesses requires the creation of a stable institutional environment, including a stable banking system.
keywords
banks, banking system, business, commercial banks, economic crisis, banking sector.
FORMATION OF DEPOSIT POLICY OF COMMERCIAL BANKS IN THE RUSSIAN FEDERATION
author
B. N. YAKHYAEVA
abstract
The article considers the problems of forming the deposit policy of commercial banks and ways to solve them. An assessment is given of the problems of raising funds to satisfy banks and sources of creating a full-fledged resource base.
keywords
deposit policy, lack of capital, allocation of funds, classification of factors, formation of the resource base.
ASSESSMENT OF THE RELATIONSHIP BETWEEN THE MAIN INDICATORS OF THE CENTRAL FEDERAL DISTRICT AND THEIR DYNAMICS BY METHODS OF MATHEMATICAL AND COMPUTER MODELING (ACCORDING TO DATA FOR 2005-2017)
author
E. Sh. OMAROVA, R. M. RABADANOV, M. A. MAGOMEDOV
abstract
Using the methods of mathematical and computer modeling, the article assesses the relationships between the main indicators of the Central Federal District and reveals their dynamics for 2010–2017. The main indicators of regional development are analyzed. The correlation and determination coefficients are calculated and analyzed, and the regression equations are constructed.
keywords
regions of the country, basic macroeconomic indicators, correlation and determination coefficients.
MODERN REINSURANCE MARKET IN THE RUSSIAN FEDERATION: PROBLEMS AND WAYS OF DEVELOPMENT
author
M.A. FILINA
abstract
The article is devoted to a review of the first results of the activities of the Russian National Reinsurance Company. The analysis of the main development trends of the domestic reinsurance market is presented, the key factors that impede the functioning of the Russian national reinsurer are identified, and possible measures to overcome them are identified.
keywords
Russian national reinsurance company, outgoing reinsurance, inward reinsurance, sanctions.
THE CENTRAL BANK OF THE RUSSIAN FEDERATION AS A REGULATOR OF THE FINANCIAL MARKET OF RUSSIA
author
B. Kh. ALIYEV, S.K. IDRISOVA, M. MAGOMEDOV
abstract
Control and supervision of the activities of the financial market of Russia and its participants has long been carried out by various ministries and departments. Moreover, their functions were duplicated, which led to the inefficiency of the entire system of regulation of financial markets and was a brake on the development of this sector of the economy. The creation of a mega-regulator of the financial market on the basis of the Central Bank of the Russian Federation, on the one hand, should increase the effectiveness of the control and supervision system, and on the other hand, it carries a whole range of risks. This article discusses the concept of the financial market from the point of view of various economists, studies the background and purpose of creating a mega-regulator, and reveals the positive and negative aspects of its creation. The activities of the Bank of Russia in the status of a mega-regulator of the financial market are investigated. Some consequences of the Bank of Russia exercising control and supervision functions in the financial market are analyzed, the positive and negative aspects of financial market regulation reform are noted. The analysis of the effectiveness of the Bank of Russia as a mega-regulator of financial and insurance markets is carried out, some risks associated with the transfer of the function of consolidated financial supervision and control to the Central Bank of the Russian Federation are analyzed. Based on the analysis, it was concluded that the Central Bank of the Russian Federation is a necessary tool for regulating the financial market.
keywords
financial market, Bank of Russia, mega-regulator, financial sector, securities, banking sector, globalization of the financial sector.
ESTIMATION OF TRENDS OF INDICATORS OF EFFICIENCY AND THE LEVEL OF TECHNICAL DEVELOPMENT OF REGIONS OF RUSSIA WITH THE help OF MODELING
author
T. M. MAGOMEDOV, R. M. RABADANOVA
abstract
To analyze the dynamics of indicators, basic and chain growth rates were calculated. Tables 1, 2 and 3 present the initial data of the two federal districts of the Southern Federal District and the North-Caucasian Federal District for 2005-2017, growth rates to the base (2005) and the previous year. The efficiency indicators, the level of technical development and the coefficients expressing the ratios of these regional indicators to their average values for all regions of the Southern Federal District and North-Western Federal District for 2017 are calculated and presented.
keywords
socio-economic indicators, regions, federal districts, performance indicators, level of technical development, mathematical and computer modeling, forecast values.
