CONTENTS
ECONOMIC THEORY
Parasotskaya N. N., Serebryakova E. P., Patyulina N. D., Shishigina N. V. The history of the
development of capitalism in the economy. 6-13
Parasotskaya N. N., Serebryakova E. P., Patyulina N. D., Shishigina N. V. Great reformers of
Russia: S. Y. Witte, P. A. Stolypin. 14-21
ECONOMICS AND ENTERPRISE MANAGEMENT
Dadashev A. Z. Development of methodological foundations for assessing the financial situation
of an enterprise. 22-27
Ermakova M. N., Bushueva E. I., Sherstennikova A. I. Product quality management systems in
the food industry for sustainable development. 28-33
Kuz’menko O. V., Chumakova N. V. Profitability management of agricultural enterprises as
a factor increase the efficiency of their activities. 34-41
Korchagina L. M., Charyyarova G. D. Disclosure of non-financial information by companies as
an effective tool for corporate governance. 42-47
Gataullin M. N. Experience of organizing the financing system of “dividend aristocrats” of an
intangible enterprise. 48-55
Butkova O. V., Rudskaya I. B. A set of measures aimed at increasing the profits of agricultural
enterprises as the main source of their own capital formation. 56-62
Butkova O. V. Depreciation capital as one of the sources of own funds of agricultural enterprises. 63-67
ACCOUNTING
Galaida A. M. Accounting as a tool for cost management and control over their formation. 68-74
Mozhina E. L. Development of the theory and practice of accounting and taxation in the cost
and finance management system of construction organizations. 75-81
Kobzev S. A., Kolovai V. A., N Plaskova A. S. Assessment of the economic effect
of the implementation of the tax controlling system of organization. 82-88
Zaernyuk V. M., Sedova Е. I., Shiko V. G. The influence of management accounting in decisionmaking. 89-95
Ermakova M. N., Kopylskaya S. N., Pochatkina A. Yu. Development of management accounting
as an information system for non-financial reporting of food production. 96-100
Korchagina L. M. Methodological approach to the categorical distinction between accounting and
reporting information. 101-107
Korzovatykh Zh. M. Trends in the development of non-financial reporting of economic entities. 108-115
Parasotskaya N. N., Ilyin V. A., Stashina Yu. S. Non-financial reporting of an organization:
problems and their regulation. 116-124
Turishcheva T. B. Features of calculation and budgeting in autonomous educational institutions. 125-130
ANALYSIS AND CONTROL
Danchikov E. A., Kovalenko S. N. Mechanisms for the formation of an internal procurement
control system. 131-138
Parasotskaya N. N., Ilyin V. A., Stashina Yu. S. Audit of the land tax of an economic entity. 139-146
Korchagina L. M., Charyyarova G. D. Organizational structural elements of digitalization of
financial control in a large company. 147-152
Korchagina L. M., Charyyarova G. D. The impact of digital platforms on the modern economy. 153-160
Kovalenko Yu. N., Popov N. K. Conceptual approaches to assessing the quality of the external
control system of a credit institution: Russian and foreign experience. 161-166
Kupryushina O. M., Romanov A. A. Analysis of the information base used to calculate the
covenants of credit institutions. 167-171
Korobeinikova L. S., Utochkina L. A. Non-financial reporting as an information base for the
analysis of the technical and technological component of the economic security of an organization. 172-178
Omelchenko E. Yu. Control and audit as a measure to prevent threats and challenges to financial
security. 179-186
Kurochkina I. P., Mamatova L. A., Shuvalova E. B., Muhin A. V. To the question of determining
the object of control of water consumption costs by an economic entity of the brewery industry. 187-193
TAXATION AND TAX POLICY
Panskov V. G. Single tax payment: problems and solutions. 194-199
Meshkova D. A. Special tax regimes: experimental innovations and their prospects. 200-204
Topchi Yu. A. Tax on the entrepreneurial income of self-employed citizens: four years later. 205-208
Glubokova N. Yu. Individual entrepreneurs: features of taxation in the current conditions. 209-215
Melekhina T. I., Sedova E. I., Karpova I. F. Impact of tax benefits on the development of small
business in Russia. 216-222
Aksenova A. A. Tax monitoring: foreign experience. 223-228
Dyuzhov A. V. Investment tax deduction in the mechanism of stimulating the process of renewal of
fixed assets. 229-234
Semenova G. N. Income tax as a tool to stimulate innovative and investment activity in Russia. 235-243
Frolkova Yu. S., Kupreschenko N. P. SEZ: from tax preferences to addressing the challenges of
balanced spatial development in Russia. 244-250
Oseeva Yu. V. Innovative vector of the state tax policy in the context of sanctions. 251-257
Arushanova N. A. Formation of Australian tax revenue to the budge Russian Federation. 258-262
Lunev M. V., Topchi Yu. A. Indirect taxes as an object of regulation in the EAEU. 263-266
Masalov K. S. Balanced model of direct and indirect taxes for the Russian Federation. 267-271
Bochkareva N. G., Gendon A. L., Golubeva G. F. Business: the main changes in the tax legislation
of 2023. 272-278
Aksenova A. A., Osetrov K. A. Digital transformation of the taxation system of the Russian
Federation. 279-288
Bochkareva N. G., Gendon A. L., Golubeva G. F., Korostelev A. O. Relaxation of criminal
liability for tax crimes. 289-293