CONTENTS
ECONOMIC POLICY
Aliev B. Kh., Tagaverdieva TK Institutional basis of the system of financial and credit regulation in the Russian Federation
Aliev M.K., Aliev B. Kh. Regional taxes and their role in the socio-economic development of territories
Aliev B. Kh., Omarov M. I. Regional tax policy of Russia: main directions and forms of implementation
Asadulaeva Z. G., Dzhafarova Z. K. Tax potential of the subject of the Russian Federation: assessment methods and areas for improvement
Akhmedilova Kh. R., Aliev B. Kh. Land tax and ways to improve it
Magomedov R. M., Amiralieva D. M. Tax regulation of the real sector of the economy: current practice and ways to improve
Magomedova A. A., Dzhafarova Z. K. Tax regulation and its role in state financial policy
Meilanova Ya. N., Kazimagomedova Z. A. The current mechanism for calculating VAT: problems and prospects
Aliev B. Kh., Adiev MK K. Actual problems of the formation and implementation of the tax potential of the region
PROBLEMS OF MANAGEMENT
Dyatlov S. A., Eliseeva I. I. Transformation of the institutions of state statistics in the digital economy
Aligadzhiev A. M., Gitinova S. M., Aliev B. Kh. Features of the mechanism and forms of interaction of regional authorities and business structures
Aripova P. G., Shanavazov M. Sh. Computer viruses: hidden potential
Grishkina Yu. E. SEO-optimization as a key tool in digital marketing and a factor in promoting a business on an online platform
Omarova G.Z., Aliev B. Kh. Features and prospects of the development of cryptocurrency
Kamalova T. A., Ostankovskaya M. A. Regional aspects of quality management
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Abakarov R. R., Kasimova T. M. Determination of the influence of ICT indicators on the regional GRP based on models with a distributed time lag
Aripova P. G., Magomedova Z. Sh. Development of business processes and information systems by the example of a banking organization
Musaev A. Sh., Adamadziev K. R. Estimation of the connections and dependencies of the gross regional product in the regions by methods of mathematical and computer modeling
Abdullaev N. A., Nazhmutdinova S. A. Development of social advertising in Russia
Balitsky EG Evolution of the concept of sustainability of socio-economic systems
Zubarev N. Yu. Theoretical questions of image formation of a region
Manankina M.V., Egorova I.S. Risk-based approach in state audit
DEVELOPMENT OF EDUCATIONAL PROGRAMS
Allahverdieva L. M. Inclusion in the system of economic education
INSTITUTIONAL BASES OF THE SYSTEM OF FINANCIAL-CREDIT REGULATION IN THE RUSSIAN FEDERATION
author
B. Kh. ALIYEV, T.K. TAGAVERDIEVA
abstract
Active government intervention and equally active opposition to this by market entities led to the introduction of financial and credit regulation mechanisms. The article reveals the essence of financial and credit regulation and the financial and credit system and its individual functional elements, which is important because it helps to build an effective financial policy aimed at economic growth and improving the welfare of the population.
keywords
financial and credit system, institutional framework, financial and credit regulation, financial policy, distribution relations.
REGIONAL TAXES AND THEIR ROLE IN THE SOCIO-ECONOMIC DEVELOPMENT OF TERRITORIES
author
M.K. ALIYEV, B. Kh. ALIYEV
abstract
The fiscal policy of the region plays an important role in its socio-economic development and the formation of a balanced regional budget. The article summarizes how the volume of regional tax revenues affects the growth rate of the economy of the territories, the stability of the financial system, the implementation of state programs and the socio-economic situation of the regions. In addition, an analysis of tax revenues to the budget of the region (on the example of the Republic of Dagestan) and to consolidated budgets was carried out.
keywords
regional taxes, budget, fiscal policy, socio-economic development, corporate property tax, tax administration, sustainable development factor.
REGIONAL TAX POLICY OF RUSSIA: BASIC DIRECTIONS AND FORMS OF IMPLEMENTATION
author
B. Kh. ALIEV, M.I. OMAROV
abstract
The article substantiates the main directions of the formation and implementation of the tax policy of the regions of the Russian Federation; the practice of collecting regional taxes as a significant factor in the formation of economic relations in the regions, their impact on the economic development of the subjects; The directions of increasing tax revenues to the budgets of the constituent entities of the Russian Federation are proposed.
keywords
regional taxes, tax policy, budgetary obligations of the region.
TAX POTENTIAL OF THE SUBJECT OF THE RUSSIAN FEDERATION: METHODS OF ASSESSMENT AND DIRECTIONS OF IMPROVEMENT
author
Z. G. ASADULAEVA, Z. K. JAFAROVA
abstract
The article discusses the definition and structural elements of the concept of "tax potential", presents the opinions of various theoretical scientists and practitioners on the definition of this concept. The analysis of the main factors contributing to the growth of the tax potential is carried out, as well as methods for assessing the tax potential and the main directions of its improvement are disclosed on the example of the subject of the Russian Federation - the Republic of Dagestan.
keywords
tax potential, subject, budget, revenues, levers of government, taxes, taxation.
LAND TAX AND WAYS OF ITS IMPROVEMENT
author
Kh. R. AHMEDILOVA, B. Kh. ALIYEV
abstract
The article reveals the theoretical and historical aspects of the development of land tax, its role in the formation of local budget revenues of the Russian Federation, especially its collection and regulation. In addition, the author identified urgent problems of the mechanism of land tax collection and ways to improve it.
keywords
land tax, object of taxation, regulation, collection procedure, tax base, rate, local budgets, development, problems, solutions.
TAX REGULATION OF THE REAL ECONOMIC SECTOR: MODERN PRACTICE AND WAYS TO IMPROVE
author
R. M. MAGOMEDOV, D. M. AMIRALIEVA
abstract
At the present stage, the development of the real sector of the economy that produces tangible and intangible goods and services is of great importance to the level of tax burden for businesses and foreign investors. The future of the real sector of the economy depends on how much the tax system is tailored to these issues. Therefore, this study raised the problems of tax regulation of the real sector of the economy at the present stage.
keywords
tax burden, investments, tax regulation, tax policy, tax system, tax administration, taxation.
TAX REGULATION AND ITS ROLE IN STATE FINANCIAL POLICY
author
A. A. MAGOMEDOVA, Z. K. JAFAROVA
abstract
The article defines the concept of “tax regulation”, discloses methods of tax regulation and its role in state financial policy. The author analyzes the scientific works of economists in terms of defining the concept and developing an effective mechanism for tax regulation. In addition, the author analyzed the current state of the tax policy of the Russian Federation over the past few years and highlighted the priority objectives of the tax policy for 2019.
keywords
tax regulation, economics, financial policy, methods, mechanism, concept, functions, economic and social security, analysis, tax benefits, tax policy.
THE ACTUAL MECHANISM OF VAT CALCULATION: PROBLEMS AND PROSPECTS
author
Y. N. MEILANOVA, Z. A. KAZIMAGOMEDOV
abstract
In the tax system of the Russian Federation, value added tax is one of the controversial. The relevance of the article is due to the presence of contentious issues in the formation of the tax base and tax calculation, as well as frequent changes in the current legislation affecting this process. The elimination of the problems of the current mechanism for calculating tax is intended to improve the process of its collection.
keywords
income, budget, price, value added, calculation mechanism, tax rate, tax deduction, tax refund, invoice.
ACTUAL PROBLEMS OF FORMATION AND IMPLEMENTATION OF THE TAX POTENTIAL OF THE REGION
author
B. Kh. ALIYEV, M. K ADIYEV
abstract
A real assessment of the ability of regions to mobilize tax payments to the budget of the Russian Federation will help harmonize the interests of all levels of government to financially support their functioning. The main indicator characterizing this possibility is the tax potential. The article is devoted to the problems of the formation of the tax potential of the region, contributing to the balance of budget parameters, increasing the responsibility of regional and local authorities for the economic and tax policies pursued in the respective territories, and improving overall inter-budget relations.
keywords
tax potential, budget security, tax relations, tax policy, tax system, investment climate.
TRANSFORMATION OF INSTITUTES OF STATE STATISTICS IN DIGITAL ECONOMY
author
S. A. DYATLOV, I. I. ELISEEVA
abstract
The article explores the content of the process of transformation of state statistics institutions, its functions and methods in the digital economy. The characteristic of a digital neural network platform is given as the basis for digital interaction, the functioning of intelligent services and the collection of big data. The problems and features of the use and statistical accounting of big data are disclosed. The approaches to the methodology for assessing the contribution of the digital economy to GDP are considered. A general approach to the assessment and accounting of network effects, their contribution to the value chain is proposed. The necessity of taking their value into account when calculating the gross domestic product and the gross world product is substantiated.
keywords
digital economy, transfrmation, statistics, big data, institutions, network effects.
FEATURES OF THE MECHANISM AND FORMS OF INTERACTION OF REGIONAL AUTHORITY AND BUSINESS STRUCTURES
author
A. M. ALIGADZHIEV, S. M. GITINOVA, B. Kh. ALIYEV
abstract
The article provides a detailed analysis of the problems of effective organization of the business community management process and its interaction with authorities, the solution of which will increase the competitiveness of not only the management system, but also individual business structures in the region.
keywords
region, regional economy, regional authorities, business structures, management and control system.
COMPUTER VIRUSES: HIDDEN POTENTIAL
author
P. G. ARIPOVA, M. SH. SHANAVAZOV
abstract
This article discusses the problems of incorrect vision around the whole essence of digital organisms, or, in simple words, viruses. The strength of viruses, their unlimited mobility and autonomy are shown, and the story of the birth of one of the most advanced virus writers is described.
keywords
computer virus, hacker, Vx.
SEO OPTIMIZATION AS A KEY DIGITAL MARKETING TOOL AND ONLINE PLATFORM BUSINESS PROMOTION FACTOR
author
Yu. E. GRISHKINA
abstract
The article considers SEO-optimization as one of the main tools of digital marketing, stimulating the promotion of business and sales based on the Internet. The concept of SEO optimization and its importance in modern online trading and promoting online business are revealed. It analyzes the tasks of search engine optimization sites, its distinctive characteristics, and also reveals the essence of website promotion through SEO-optimization.
keywords
marketing, SEO optimization, SEO audit, search engine optimization, digital marketing, Internet, search engine, keywords, web analytics, advertising, link, link ranking, website, social network, product, service, business, target audience.
FEATURES AND PROSPECTS FOR THE DEVELOPMENT OF Cryptocurrency
author
G.Z. OMAROVA, B.KH. ALIYEV
abstract
The article considers the problems of theoretical understanding of a new type of electronic money - cryptocurrencies. The main differences and reliability of cryptocurrency as a form of money are identified. The dynamics of the cryptocurrency rate against the dollar over the past three years is considered, the reasons for the sharp collapse are identified. The focus is on the lack of a regulatory framework governing the relationship between users, and the presence of potential danger to the global system. The main ways to reduce risks are proposed.
keywords
electronic money, cryptocurrency, bitcoin, legal status of bitcoin, protection of crypto ruble.
REGIONAL ASPECTS OF QUALITY MANAGEMENT
author
T. A. KAMALOVA, M. A. OSTANKOVSKAYA
abstract
The article discusses modern approaches to quality management in the regions. The results of control and supervision measures for the quality of goods in the consumer market of the Russian Federation are analyzed. The problems and features of quality management in the Russian regions are identified. Priority directions for the development of a regional quality management system through the implementation of socio-economic measures in all sectors of the economy are proposed.
keywords
quality management, quality control, certification, declaration of conformity, safety.
DETERMINING THE INFLUENCE OF ICT INDICATORS ON THE GRP OF THE REGION BASED ON MODELS WITH A DISTRIBUTED TIME LAG
author
R. R. ABAKAROV, T. M. KASIMOVA
abstract
The article discusses the theoretical problems of regional informatization in the context of the formation and development of the information society, the information economy. Particular attention is paid to the degree of influence of informatization indicators on the main economic indicators according to the Republic of Dagestan, based on the methods of multi-level statistical groupings, mathematical and computer modeling. In the course of the study, the task was set to determine the possible level of influence of the specific gravity of organizations using personal computers in the total number of organizations and the number of personal computers per 100 employees on GRP based on distributed lag models. The proposed provisions, recommendations, and the results of the study may be useful to various research, educational organizations, government bodies dealing with the problems of informatization and regional development.
keywords
informatization, information technology, information resources, socio-economic indicators, multiplier.
DEVELOPMENT OF BUSINESS PROCESSES AND INFORMATION SYSTEMS ON THE EXAMPLE OF BANKING ORGANIZATION
author
P. G. ARIPOVA, Z. SH. MAGOMEDOVA
abstract
The activity of any banking organization consists of a number of business processes, through the change of which organizational and technological problems are solved, the efficiency and quality of the final results, products and services are increased. As practice shows, business processes are formed from a variety of relationships between bank divisions that pass on to each other in some order a key task. Gradually, the request turns into the end result - a banking product or service. Today, business processes, if they should serve the achievement of goals, cannot be as frozen as before. At the same time, constantly rebuilding processes is expensive and fraught with devastating consequences for any banking organization. This article will examine the roles and tasks of each of the departments using the example of Renaissance Bank involved in the development of business processes and products, and how these processes are integrated with other processes of the Bank. This will ensure transparency in the process of registration and acceptance of requests for changes in business processes and information systems.
keywords
business process, subprocesses, information system (IS), releases, design, Unit testing, BRF task.
ASSESSMENT OF LINKS AND DEPENDENCE OF GROSS REGIONAL PRODUCT IN REGIONS BY MATHEMATICAL AND COMPUTER MODELING
author
A. Sh. MUSAEV, K.R. ADAMADZIEV
abstract
To assess the relationships and dependence of the gross regional product in the regions, indicators of security and efficiency of use of the main ones for 2010–2017 in the North Caucasus Federal District are presented and analyzed. Using the built-in LINEST and LGRFPRIBLE functions in MS Excel, the parameters and statistical characteristics of linear, power, exponential, hyperbolic and parabolic models of the dependence of the gross regional product on fixed assets, on the population and on investments in fixed assets were calculated. Conclusions are presented and predicted values are calculated based on these parameters and statistical characteristics.
keywords
gross regional product, fixed assets, investments in fixed assets, computer modeling, dependence, parameters and statistical characteristics, analysis, forecast.
DEVELOPMENT OF SOCIAL ADVERTISING IN RUSSIA
author
N. A. ABDULLAEV, S. A. NAZHMUTDINOVA
abstract
The article discusses the increasing importance of social advertising in the context of economic development, characterized by the specifics of social advertising, its multifunctionality and multi-genre. The effectiveness of social advertising depends on external factors and on the degree of involvement in social practices of helping and altruistic behavior.
keywords
social advertising, advertising.
EVOLUTION OF THE CONCEPT OF SUSTAINABILITY OF SOCIO-ECONOMIC SYSTEMS
author
E. G. BALITSKY
abstract
The concept of “sustainability” is one of the cornerstones of the analysis of socio-economic systems. In the entire history of the development of economic science, the concept of “sustainability” has undergone significant evolution, which gives rise to two problems for researchers at once. Firstly, being one of the key economic concepts, it is too vaguely formulated, which allows researchers to give many interpretations, and this ultimately complicates communication in the scientific community. Secondly, the concept of “stability”, due to its long history of research, is subject to some inertia, which is expressed in the irrelevance of interpretations of this concept in research. The purpose of this work is to formulate a clear and relevant concept of the sustainability of socio-economic systems, taking into account the history of its appearance and evolution.
keywords
stability, balance, socio-economic systems, adaptability.
THEORETICAL ISSUES OF FORMING THE IMAGE OF THE REGION
author
N. Yu. ZUBAREV
abstract
The article discusses theoretical issues related to the formation of the image of the region. The analysis of classical scientific approaches to the image of the territory is carried out and its essential elements are revealed. The methods of forming the image of the region in modern conditions are considered and a diagram of the formation of the image of the region under the influence of external entities is given. In conclusion, it was concluded that regional authorities and local governments, business structures, the media, educational institutions and residents of the region should participate in shaping the image of the region. It is noted that the algorithm for promoting the territory should be based on a system of established relationships between all participants in the process, as well as on the ability to work with federal and regional mass media and the general public.
keywords
image of the region; brand name territorial branding.
RISK-ORIENTED APPROACH IN STATE AUDIT
author
M.V. MANANKINA, I.S. EGOROV
abstract
The article is devoted to the study of the application of a risk-based approach in the planning of control and expert-analytical activities in state audit in the Russian Federation and regional entities. This approach implies the concentration of limited state resources in areas of maximum risk to prevent harm to legally protected values and at the same time reduce the administrative burden on bona fide economic entities. One of the tasks of the risk-based approach is to check those areas in which, according to preliminary analysis, a high risk has been identified.
keywords
risk, risk-based approach, state audit, state control, control measures, budget, budget risk, monitoring.
SPECTRUM OF ADDITIONAL SERVICES RELATED TO AUDITING ACTIVITIES
author
E. V. MENSHIKOVA, I. S. EGOROV
abstract
The article highlights the theoretical approaches to the essence of services related to audit activities. The main types of services related to audit activities are presented, and it is established that the types of other services related to the audit can be diversified, but this is permissible subject to a number of criteria. In the framework of the study, a conclusion was drawn about the high role of services related to auditing in ensuring the effective financial activity of an economic entity. These services not only contribute to the organization of flawless activities, but also help to increase the value of the enterprise in the eyes of potential investors by positioning itself as a reliable counterparty. High performance of services related to audit activities is due to an independent approach to their provision and focus on strict implementation of all legislative norms.
keywords
audit, services, audit related services, other services related to audit activities, efficiency.
INCLUSION IN THE SYSTEM OF ECONOMIC EDUCATION
author
L. M. ALLAHVERDIEVA
abstract
The article analyzes the features of the development of inclusive economic education in the process of modernizing the entire system of Russian education. The studied processes are considered as characteristic trends in the emergence of new opportunities for economic education for people with disabilities. Some basic aspects of the experience of Russian universities in the practical implementation of inclusive education in the training of specialists in economic fields are also considered.
keywords
education system, inclusive education, economic education, limited health opportunities, special educational needs.
