CONTENTS
ECONOMIC POLICY
Musaeva Kh. M., Alyusheva A. M. The role of value added tax in the formation of tax revenues in the budget system of Russia
Amiralieva D. M., Gulmagomedova G. A. Ways of development of tax administration in Russia
Amiralieva D. M., Gulmagomedova G. A. Prospects for the development of taxation of transactions with cryptocurrency
Ibragimova I. I., Kadieva T. A. Some features of the modern development of the financial market of Russia
Aliev B. Kh., Gammatsaeva A.K., Suleymanova Z. S. The main directions of anti-inflationary policy in the Russian Federation
Filina M. A. The modern system of state social security: challenges and directions of development
PROBLEMS OF MANAGEMENT
Aliev B. Kh., Magomedova, N. A. Problems of creating consolidated supervision on the basis of the Bank of Russia
Ryabicheva O. I., Murtazalieva A. M. Tax support of small businesses in Russia
Rabadanova R. M., Ramazanova P. M. Evaluation of the impact of information and communication technology indicators on the socio-economic indicators of the regions
Umargadzhieva N. M., Akayev K. U. Optimization of the activity of small enterprises
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Idrisov M.I., Zakergaeva K.M. Modern features of the assessment of solvency and reliability of a commercial bank
Aliev, B. Kh., Khasbulatova Z. M., Gazanova A. I. The role of the monetary base in the monetary issue of the Russian Federation
Musaeva Kh. M., Zakriyaev A. M. Analysis of trends in tax revenues of the federal budget of the Russian Federation
Kazimagomedova Z. A., Abdurakhmanov R. I. Banking operations with gold as one of the modern investment methods
Aliev B. Kh., Magomedova B. M. Problems of forming the resource base of commercial banks
Rabadanova R. M., Magomedova F. G. CRM systems for small business
Rabadanova R. M., Salmanov S. V. Analysis of the personnel potential of the region
Chapaev N. M., Rabadanova A. A. Digital technologies in the food industry
Yasaeva Z. A., Gadzhieva N. A., Somoev R. G. Features of municipal borrowing in the Russian Federation
INSURANCE ISSUES
Ryabicheva O. I., Gadzhieva L. E. The system of compulsory social insurance in Russia: state and development prospects
Ibragimova I. I. Features of the development of the insurance segment of the financial market of Russia
ROLE OF ADDED VALUE TAX IN FORMING TAX INCOME IN THE RUSSIAN BUDGET SYSTEM
author
Kh. M. MUSAEVA, A.M. ALYUSHEVA
abstract
Annotation. Indirect taxes, like direct taxes, are an integral part of the Russian tax system, performing primarily fiscal functions; are of great importance in eliminating the imbalance of budgets and their growing deficit. One of the main roles is given to the function of value added tax (VAT), which is implemented using tax rates, benefits and tax deductions. The article analyzes the theoretical approaches to the nature and role of tax, examines the role of VAT in the budget system of the Russian Federation. The problems of paying this tax are outlined and the features of tax privileges on VAT in Russia in comparison with other countries are considered.
keywords
value added tax, federal budget, consolidated budget, function, indirect tax, collection, tax break.
WAYS OF DEVELOPMENT OF TAX ADMINISTRATION IN RUSSIA
author
D. M. AMIRALIEVA, G. A. GYULMAGOMEDOV
abstract
The article discusses tax administration, which largely determines the effectiveness of the tax system. The forms and methods of the tax policy of the state depend on the nature of the tasks and the corresponding stage in the formation of the functions of the tax authorities. A special role in the development of tax administration in the Russian Federation is acquired by a detailed study of the key definitions and stages of tax administration.
keywords
tax, tax administration, function, state, finance, financial and tax policy, stage, development.
PROSPECTS FOR THE DEVELOPMENT OF TAXATION OF Cryptocurrency Transactions
author
D. M. AMIRALIEVA, G. A. GYULMAGOMEDOV
abstract
The article is aimed at understanding the issue of the essence of cryptocurrency and determining the fate of taxation of transactions related to cryptocurrency. Approaches to the issue of qualification of cryptocurrencies for tax purposes in various jurisdictions are presented, key problems of tax and legal regulation in the absence of a legal definition of cryptocurrency and its unambiguous identification as an object of taxation are identified.
keywords
cryptocurrency, bitcoin, taxation, indirect tax, income tax.
SOME FEATURES OF MODERN DEVELOPMENT OF THE FINANCIAL MARKET OF RUSSIA
author
I. I. IBRAGIMOVA, T. A. KADIEVA
abstract
The article reveals the main problems in the sphere of the financial market, defines the importance of solving these problems for the development of the economy.
keywords
financial market, investment, stock market, savings, globalization.
MAIN DIRECTIONS OF ANTI-INFLATIONATION POLICY IN THE RUSSIAN FEDERATION
author
B. Kh. ALIYEV, A.K. GAMMATSAEVA, Z. S. SULEYMANOVA
abstract
The article presents the main points of the study of the practical application of existing approaches and the mechanism for regulating inflation in the framework of the modern monetary policy of the Bank of Russia. The results are analyzed based on the results of the first years of implementation of the inflation targeting policy, the ways to modernize the anti-inflation policy of the Central Bank of the Russian Federation within the framework of monetary policy are identified.
keywords
inflation, inflation targeting, central bank, monetary policy, anti-inflationary policy, inflationary expectation.
MODERN SYSTEM OF STATE SOCIAL SECURITY: CHALLENGES AND DIRECTIONS OF DEVELOPMENT
author
M.A. FILINA
abstract
keywords
social security, federal budget, pension fund, Social Insurance Fund, Mandatory Health Insurance Fund.
PROBLEMS OF CREATION OF CONSOLIDATED SUPERVISION ON THE BASIS OF THE BANK OF RUSSIA
author
B. Kh. ALIYEV, N. A. MAGOMEDOVA
abstract
The article is devoted to the problems of modernizing the system of financial and credit regulation on the basis of a single regulator, combining the functions of prudential supervision and protecting the rights of consumers of financial and credit services. The powers of the Federal Service for Financial Markets to supervise and control financial markets, including microfinance and insurance activities, the work of rating agencies and the investment of pension savings, have been transferred to the Central Bank of the Russian Federation.
keywords
banking, system, mega-regulator, security, macroeconomic environment, consolidated financial supervision, monetary system, financial market.
TAX SUPPORT FOR SUBJECTS OF SMALL ENTREPRENEURSHIP IN RUSSIA
author
O. I. Ryabicheva, A. M. Murtazalieva
abstract
The paper considers the concept of small businesses, functions and their role in the development of the economy, the main measures and directions of tax support for small businesses. The disadvantages and advantages of taxation systems operating in Russia are given.
keywords
subject, small business, support, measure, state program, tax regime, tax exemption, supervisory holidays, administrative exemption, registry.
ASSESSMENT OF INFLUENCE OF INFORMATION-COMMUNICATION TECHNOLOGY INDICATORS ON SOCIO-ECONOMIC INDICATORS OF REGIONS
author
R.M. RABADANOVA, P.M. RAMAZANOVA
abstract
In the framework of the study, the parameters of statistical characteristics were evaluated, models of the relationship between the indicators of information and communication technologies and socio-economic indicators were built, calculation and analytical tables were created, based on which the interdependence between the indicators of the regions can be estimated using panel data models.
keywords
costs, information and communication technology, region, socio-economic, indicator, dynamics, schedule, panel data, efficiency.
OPTIMIZATION OF ACTIVITY OF SMALL ENTERPRISES
author
N.M. UMARGADZHIEV, K.W. AKAEV
abstract
The article discusses the problems of optimizing small enterprises for various time and resource indicators. Theoretical and methodological aspects of optimization of small enterprises are disclosed. A review of the main methodological approaches to optimize small enterprises.
keywords
small business, network model, optimization, modeling, planning.
MODERN FEATURES OF THE ASSESSMENT OF PAYABILITY AND RELIABILITY OF A COMMERCIAL BANK
author
M. I. IDRISOV, K. M. ZAKERGAYEVA
abstract
The article discusses the theoretical features of liquidity and solvency of commercial banks in Russia. The loss of liquidity by the bank leads to its insolvency and bankruptcy. Bank liquidity regulation can be carried out by changing the structure of investments. The analysis of liquidity and solvency is given by the example of PJSC Alfa-Bank. The problems and main measures used by the institution to strengthen liquidity and solvency are investigated.
keywords
liquidity, solvency, financial stability, bank.
THE ROLE OF MONETARY BASE IN THE MONEY EMISSION OF THE RUSSIAN FEDERATION
author
B. Kh. ALIYEV, Z. M. HASBULATOVA, A. I. GAZANOVA
abstract
keywords
money, monetary base, cash circulation, money issue, credit organization, correspondent account, economy, finance, liabilities, assets.
ANALYSIS OF TRENDS IN CHANGES TO TAX INCOME OF THE FEDERAL BUDGET OF THE RUSSIAN FEDERATION
author
Kh. M. Musaeva, A. M. Zakriaev
abstract
The features of building the central link of the budget system of the Russian Federation - the federal budget are considered. A factor analysis of the trends in changes in tax revenues in the medium term is carried out, an assessment of these changes is given. The role of the Federal Tax Service of Russia in the administration of tax revenues of the budget is considered, possible ways to improve the efficiency of the tax authorities in modern conditions are highlighted.
keywords
tax, federal budget, income, administration, analysis, assessment, forecast, deviation.
BANK OPERATIONS WITH GOLD AS ONE OF THE MODERN METHODS OF INVESTMENT OF FUNDS
author
Z. A. KAZIMAGOMEDOVA, R. I. ABDURAKHMANOV
abstract
The article considers the possibilities of using precious metals as modern investment methods in the context of limited access to cheap foreign credit resources and high risks in the global financial markets. The attractiveness of gold as an investment tool for banks and their customers is analyzed. A study of banking operations with gold provides an opportunity to find directions for expanding the gold-based product line.
keywords
precious metal, investment, gold, bullion, coin, metal account, derivatives, risk.
PROBLEMS OF FORMING RESOURCE BASE OF COMMERCIAL BANKS
author
B. Kh. ALIYEV, B. M. MAGOMEDOVA
abstract
The article identifies the main problems that credit organizations face when forming the resource base: sectoral disproportionality of the economy, the ratio of long-term liabilities and assets, inflation, etc. It is determined that the main source of the resource base of credit organizations is deposits of legal entities and individuals. The directions of increasing the financial stability of banks are proposed.
keywords
resource base, stability, credit, borrowed funds, contribution, individual, corporate, client, capitalization, banking sector.
CRM SYSTEMS FOR SMALL BUSINESS
author
R. M. RABADANOVA, F. G. MAGOMEDOVA
abstract
The article reveals the value of the CRM system as a concept of effective interaction with customers, describes the relevance and advantages of using such systems. The basic functions of CRM systems and critical implementation problems are considered. Based on the study, the characteristics of the most popular customer relationship management systems in the Russian market are presented.
keywords
CRM-system, client, company, implementation, interaction.
ANALYSIS OF HUMAN RESOURCES POTENTIAL
author
R. M. RABADANOVA, S.V. SALMANOV
abstract
The article assesses the formation and use of the personnel potential of the region. The source data are presented and indicators of the utilization of the personnel potential of the region are calculated. The analysis was conducted on the main parameters characterizing the system of formation of personnel potential for the modernization of the economy of the North Caucasus Federal District for 2010–2018.
keywords
personnel potential, personnel utilization coefficient, region, economy, analysis, security indicator, productivity index.
DIGITAL TECHNOLOGIES IN THE FOOD INDUSTRY
author
N. M. CHAPAEV, A. A. RABADANOVA
abstract
In the conditions of the economic crisis, the effective development of the enterprise is unthinkable without the use of digital technology. This is especially true for food industry enterprises, where the company's profitability depends on timely decision-making and information support. The article discusses the prospects of the food industry in the field of digital technologies, the most popular digital technologies used in enterprises and allowing to ensure competitiveness and sustainable development.
keywords
digital technology, information system, food industry, information support, automation, competitiveness.
FEATURES OF MUNICIPAL BORROWINGS IN THE RUSSIAN FEDERATION
author
Z. A. YASAEVA, N. A. GADZHIEVA, R. G. SOMOEV
abstract
The article reveals the theoretical and practical aspects of municipal borrowing. The analysis of municipal borrowing and problems of their implementation. It is shown that the management of municipal borrowing is a specific area of activity that affects the everyday interests of the population. Priority directions for improving the efficiency of municipal borrowing management are proposed.
keywords
borrowing, management, municipal, budget, municipality, municipal debt, budget deficit.
MANDATORY SOCIAL INSURANCE SYSTEM IN RUSSIA: STATUS AND PROSPECTS FOR DEVELOPMENT
author
O. I. Ryabicheva, L. E. Gadzhieva
abstract
The article considers the concept, structure and role of the mandatory social insurance system in the socio-economic development of the country, the historical aspects of the origin and development of the insurance system. An assessment of its current state is given, ways of improvement are suggested, development prospects are studied. The role and tasks of state compulsory social insurance funds in modern market conditions are analyzed.
keywords
system, compulsory social insurance, social insurance fund, pension fund, compulsory medical insurance, financing, insured event, allowance, analysis, assessment.
FEATURES OF DEVELOPMENT OF THE INSURANCE SEGMENT OF THE FINANCIAL MARKET OF RUSSIA
author
I. I. IBRAGIMOVA
abstract
The article analyzes the current problems of the country's financial market development related to the low level of financial literacy of the population and incomes of the population. The substantiation of the importance of the insurance segment in the financial market and the analysis of this segment are given. Its potential capabilities in the formation of investment resources in the country are determined. Compared insurance premiums and payments for compulsory and voluntary insurance in the Russian Federation. Estimated income from investments from the activities of insurance organizations.
keywords
financial market, investment, insurance market, insurance premium, insurance payment, savings.
