Вестник Самарского государственного экономического университета

Вестник самарского государственного экономического университета
Vestnik of Samara State University of Economics

2020 №4 (186)

WORLD ECONOMICS

Pinkovetskaya Yu.S.

STATE POLICY FOR THE DEVELOPMENT OF ENTREPRENEURSHIP IN VARIOUS COUNTRIES: EXPERT OPINIONS

The article analyzes the actual problem of forming a state policy for the entrepreneurship development. The purpose of the study was to assess the effectiveness of the implementation of the main directions of this policy in 54 countries, according to experts from these countries. The study is based on information provided in the report on the global entrepreneurship monitoring project for 2018. In the process of research developed models that describe performance indicators of 6 areas of public policy, which include: financial assistance to entrepreneurs, government support of entrepreneurs, adaptation of the tax system and administrative regulation to the peculiarities of entrepreneurship, the availability of effective state programs of entrepreneurship development, entrepreneurial education in schools, entrepreneurial education of adults. The density functions of the normal distribution are used as models. The results of the study allowed us to determine average values and ranges of variation for most countries values of indicators describing the 10-point scale, experts’ opinions on the effectiveness realized in modern economies, directions of the state policy of entrepreneurship development. Countries with high and low values of each of the 6 indicators were identified. It is noted that the highest ratings are noted in 2 areas, namely, the entrepreneurial education of adults and the availability of effective state programs for the entrepreneurship development. The most pessimistic experts have assessed the achievements in the field of entrepreneurial training of schoolchildren. A comparative analysis of the values of each of the 6 indicators analyzed in Russia and foreign countries is presented.
Keywords: entrepreneurs, state policy of entrepreneurship development, financial assistance, entrepreneurship support, entrepreneurship training, global monitoring of entrepreneurship, tax system, administrative regulation. Highlights: ♦ a method for evaluating indicators that characterize the experts opinions on the effectiveness of the implementation of the 6 main directions of state policy for the entrepreneurship development in modern national economies based on the construction of economic and mathematical models is proposed; ♦ the density functions of the normal distribution that approximate the empirical data are developed; ♦ the analysis of the effectiveness of the main directions of public policy in 54 countries based on information for 2018 is presented.; ♦ a comparative analysis of the 6 studied indicators in Russia and foreign countries is conducted.

Email:	judy54@yandex.ru
Сведения:	Yulia S. Pinkovetskaya, PhD in Economics, Associate Professor of the Economic Analysis and Public Administration Department of Ulyanovsk State University.

Rublev V.V.

PROSPECTS OF AIR PASSENGER MARKET DEVELOPMENT WITHIN THE EURASIAN ECONOMIC UNION IN CONDITIONS OF MACROECONOMIC INSTABILITY

The article analyzes the passenger air transportation market of the member states of the Eurasian Economic Union (EEU): the Russian Federation, the Republic of Kazakhstan, the Republic of Belarus, the Republic of Armenia, the Republic of Kyrgyzstan. The Russian Federation’s passenger air transportation market is the largest in the former Soviet Union. The effective development of the national air transportation market is due to a combination of factors: GDP growth, increased welfare of citizens, lack of energy dependence, development of the route network of national airlines, and state support aimed at subsidizing the regional air transportation system. Based on the analysis of the current international route network of capital airports of the EAEU member states, the prospects for the development of the route network between the capitals of the member states of the Eurasian Economic Union and the regions of the Russian Federation have been determined. In addition, the current routes with the classification of air carriers are indicated, and promising areas of development are identified. Increasing passenger traffic within the framework of the EEU member states will strengthen the economic and socio-cultural interaction of the regions.
Keywords: airlines, passenger air transportation, air transportation market, route network of airlines, the Eurasian Economic Union. Highlights: ♦ the passenger air transport market is an indicator of the growth and development of the state’s economy; ♦ the GDP growth of the Russian Federation in 2019 is 1.3%, while the growth of the passenger air transportation market was more than 6%, exceeding the global average; ♦ the growing demand is due to the following factors: the favorable geographical position of the Russian Federation, the growth of the population’s welfare, and effective measures of state support; ♦ the main factor in market increasing is integration into the space of the EEU member states in order to develop the route network.

Email:	v.v.rublev@yandex.ru
Сведения:	Vladimir V. Rublev, post-graduate student of the Strategic Planning and Management of Housing and Communal Complex Department of the Institute of Economics and Management of Vladimir State University.

Sapir E.V., Karachev I.A.

WORLD EXPERIENCE IN CREATING AND FUNCTIONING OF SPECIAL ECONOMIC ZONES

Nowadays, the global economy is experiencing a rapid growth in the number of territories with special preferential treatment for conducting business - special economic zones of various types. The types of zones and their specialization should be based on the existing competitive advantages and opportunities of the country. In this regard, the construction of a scale of special economic zone types depending on the level of industrialization and development of countries is of key importance. The purpose of the work is to review and compare programs for creating special economic zones for the main economic groups of countries, to determine the features and prospects of their development. Based on the analysis of the functioning of territories with special status in countries with developed, developing and transitive economies, the challenges that modern special economic zones will have to face are formulated.
Keywords: special economic zone, level of industrialization of the country, functional typology, dynamics of development, developed countries, developing countries, countries with emerging economy. Highlights: ♦ a functional classification of special economic zones is proposed and carried out depending on the level of the country development; ♦ the analysis of the functioning of special economic zones in three economic groups of countries: developed countries, developing countries and countries with emerging economy; ♦ regional trends in the functioning of special economic zones are highlighted, and the main challenges that countries will face within the framework of the policy of creating special economic zones are formulated.

Email:	evsapir@yahoo.com, karachev2011@yandex.ru
Сведения:	Elena V. Sapir, Doctor of Economics, Professor, Head of the World Economy and Statistics Department; Igor А. Karachev, PhD in Economics, Associate Professor of the World Economy and Statistics Department - Yaroslavl State University.

REGIONAL ECONOMICS

Dadykin V.S., Dadykina O.V.

GEOLOGICAL AND ECONOMIC ZONING BY THE METHOD OF ASSESSING THE POTENTIAL OF SUBSURFACE RESOURCES AS A TOOL FOR RATIONAL SUBSURFACE US

To solve the tasks of forming a program of rational nature management and environmental protection, and in particular the program of rational subsurface use (geological study of the subsurface and the reproduction of mineral resources), it is necessary to provide executive authorities at the federal and regional levels with up-to-date geological and economic information. It is necessary to solve the problems of information support of subsurface users using the capabilities of modern geoinformation systems and remote Earth sensing data. However, due to the high cost of space images, it is currently almost impossible to fully use them over a large area and with the necessary detailing. Geological and economic zoning allows determining and taking into account the balance of interests of the subsurface user and the state when forming territorial planning schemes and choosing the technology for developing a field. This article suggests a method of geological and economic zoning based on the calculation of the potential of the subsurface in relation to the territory of the Central Federal District of Russia. Geological and economic zoning makes it possible to determine for each territorial unit not only the list of promising objects for geological study, but also the order of their commissioning for the most rational development. This approach allows to take into account existing and potential relationships of entities, which leads, on the one hand, to maximize valuation potential of the subsurface, and on the other hand, to the necessity of rational use of the subsurface by sequential exploitation of subsurface potential.
Keywords: raw material base, subsurface potential, geological and economic monitoring, geological and economic zoning, industrial and raw material group, geological and economic district, mineral and raw material unit. Highiights: ♦ based on the current geological structure and the availability of infrastructure for the development of fields in the Central Federal district, we can distinguish two major geological and economic regions - the Kursk magnetic anomaly and the geological and economic region of Moscow suburbs; ♦ on the territory of geological and economic district of the Kursk magnetic anomaly on the authors’ methodology for assessing the potential of identified subsurface industrial raw material groups: Oskol, Belgorod, Mikhaylovskaya, Voronezh; ♦ according to calculations, the Oskol industrial and raw materials group is the leader within the geological and economic region both in the number of large deposits and in the balance reserves of ore А+В+С, and contains 55.2% of all reserves of the geological and economic region.

Email:	dadykin88@bk.ru, atamanova_281287@mail.ru
Сведения:	Valeriy S. Dadykin, Doctor of Economics, Professor; Olga V. Dadykina, Candidate of Economics, Associate Professor - Bryansk State Technical Universiy

Isaichenkova V.V.

APPLICATION OF GEOINFORMATION SYSTEMS IN GEOLOGICAL AND ECONOMIC ZONING

The article analyzes the key advantages and functions of geoinformation systems (GIS) in the geological and economic zoning. The relevance of the research topic is due of the need to develop effective resource extraction in the conditions of digitalization of all spheres of industry to ensure the growth of the economy of the country and regions. The purpose of the study is to form a complex of elements of a geoinformation system that provides geological and economic zoning. The objectives of the research are to identify the features of GIS for the purpose of geological and economic zoning of regions and to analyze the capabilities of modern software products for the GIS implementation. The tasks of geological and economic zoning aimed at creating a system of effective subsurface use are defined. Features of data placed in GIS are highlighted, taking into account their further use: geospatial coordinate systems, high information saturation, combining geometric and attribute information, and layered data organization. The blocks of information on the results of geological and economic zoning are considered, including the most significant ones -administrative, infrastructure, economic, and resource. As a result, the basic sections of GIS are proposed in accordance with the types of data used in decision-making in subsurface use, and the basic participants and resources that ensure the maximum efficiency of GIS are considered. Application solutions that are potentially used to achieve the most effective zoning using GIS tools are analyzed.
Keywords: GIS, geodata, zoning, data visualization. Highlights: ♦ it is impossible to increase the effective use of subsurface resources without the distribution of economic resources in accordance with a reasoned geological and economic zoning; ♦ zoning is a complex process involving the creation of a complex of IT tools designed to effectively collect, store and visualize information for making management decisions; ♦ the modern market for GIS solutions includes many software products, but the choice of the optimal one is difficult due to the need to process large amounts of data in different formats.

Email:	alice.cissy@gmail.com
Сведения:	Veronika V. Isaichenkova, PhD in Economics, Associate Professor of the Economics, Organization and Production Management Department of Bryansk State Technical University.

Konovalov V.N.

INCREASING THE IMPORTANCE OF PROPERTY TAXES IN THE REVENUE STRUCTURE OF THE CONSOLIDATED BUDGET OF REGIONS

Regional and local taxes play a minor role in forming total revenues for consolidated budgets. And the greatest significance for the formation of these budgets is the income from federal taxes and fees, along with free financial assistance. Therefore, it is necessary to increase the importance of property taxes. The purpose of the study is to identify the current role of property taxes in the formation of budget revenues in the territories of the Russian Federation, as well as to make economical proposals to improve the efficiency of taxation at the local and regional levels. Several economic methods were used in the study process. The main elements of the taxes under consideration were studied using the method of observation and collecting facts. The actual tax situation on the example of a particular region is fully presented using system-functional methods, including analysis and synthesis. The analytical tables provide information collected and systematized by the graphical method. According to the obtained results, the insignificant role of regional and local taxes in sub-federal budgets was confirmed. It was suggested to increase the value of designated taxes by adjusting their individual components taking into account the financial situation of payers. Practical compliance with the measures proposed by the researcher will support the financial component of the subjects of the Russian Federation and form the basis for their independent financing.
Keywords: regional and local taxes, tax revenues, subject of the Russian Federation, tax administration, budget, property taxes. Highiights: ♦ the role of property taxes in the formation of budget revenues of the subjects of the Russian Federation is defined; ♦ dynamic and structural changes in the formation of tax revenues of the consolidated budget of the Orenburg region in the context of property taxes are revealed. The factors influencing the change in regional budget profitability are determined; ♦ it is suggested to increase the value of designated taxes by adjusting their individual components taking into account the financial situation of taxpayers.

Email:	vnkonovalov@tksts.com
Сведения:	Vadim N. Konovalov, post-graduate student of Samara State University of Economics.

Troshina E.P., Ustinova G.H.

THE MAIN BARRIERS TO EFFICIENT FUNCTIONING OF SMALL ENTERPRISES (ON THE EXAMPLE OF SAMARA REGION)

The article presents statistics on the share of small business in the Russian economy and its role in the development of the country’s innovative potential. The authors draw conclusions about the presence of barriers that prevent the normal functioning of small businesses in the country, in particular in the Samara region. The main factors hindering the development and effective functioning of small business and all entrepreneurship in Russia are identified. Within the framework of this topic, an analysis of the structure of small business in the Samara region and a survey of individuals associated with small business was conducted. Based on this analysis, the authors have compiled a list of problems that hinder the optimal functioning of small businesses. A significant result of this scientific work is also the systematization of the order of control and entrepreneurship support.
Keywords:entrepreneurship, small businesses, administrative barriers, financing, potential, business development, problem areas, business support. Highiights: ♦ identification of existing problems of business development in the modern Russian economy; ♦ research of barriers impact on the functioning of small businesses by conducting a survey of individuals associated with small businesses; ♦ development of measures to improve the system of control and support for entrepreneurs.

Email:	troshina@yandex.ru
Сведения:	Elena P. Troshina, PhD in Economics, Associate Professor; Guliya H. Ustinova, Senior Lector. -Samara State University of Economics.

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

Astapova G.V., Makovetsky S.A., Skirnevskaya L.N., Sopova E.V., Shcherban R.E.

ECONOMIC AND MATHEMATICAL MODELS OF INDUSTRIAL ENTERPRISES DEVELOPMENT IN THE CONDITIONS OF NEW INDUSTRIALIZATION

New industrialization - a new type of industrial production that became widespread at the end of the XX century. This model is based on a change in the structure of employment in the share of support workers: managers, researchers, engineers, etc. The share of physical labor decreases in favor of intellectual labor, which becomes predominant. The income of employees who influence the market structure is growing. Directions of innovative development of industrial enterprises in the conditions of new industrialization are determined in accordance with its conditions (requirements), the list of which is justified and given in the works of theoretical scientists. Ensuring the ability of industrial enterprises to function in the conditions of new industrialization is associated not only with a quantitative assessment of the level of their compliance with these conditions, but also with the determination of ways to achieve it. The article presents a developed set of economic and mathematical models for ensuring compliance of industrial enterprises with the conditions of new industrialization according to all its criteria. The results of practical use of the developed set of models in real conditions of economic activity of industrial enterprises of the Donetsk People’s Republic are presented. Further scientific application of the generated mathematical models of the compliance with the industrial enterprises to the requirements of new industrialization is connected with the functional strategies of innovative development by substantiation of the basic principles, mechanisms, and algorithms for production activities in the new industrial environment.
Keywords: new industrialization, labor saving, integration, readiness, desolation, waste-free, recycling, social innovation, ecologization, economic and mathematical models, results, economic effect. Highlights: ♦ the conditions of the new industrialization are considered and characterized: labor saving, vertical integration, “just in time”, desolation (innovation of production and consumption technologies), wastelessness, resource recycling, human reproduction, and a healthy environment; ♦ economic and mathematical models of industrial enterprises development in the conditions of new industrialization are formed: profitability growth, corporate stability, dynamic programming of the financial and resource reserve, intellectual capital management, waste-free production, resource saving, integrated assessment of social innovation of products, ecologization of production; ♦ the method of determining the economic effect of the introduction of a set of economic and mathematical models of innovative development of industrial enterprises is substantiated.

Email:	Galla7171@mail.ru, ups.dn@mail.ru, luda.skirnevskaya@gmail.com, elena2701@3g.ua
Сведения:	Galina V. Astapova, Doctor of Economics, Professor, Principal Researcher; Sergey A. Makovetsky, PhD in Economics, Senior Researcher; Lyudmila N. Skirnevskaya, Post-graduate Student and Senior Economist; Elena V. Sopova, Postgraduate Student, Chief Economist; Ruslan E. Shcherban, Post-graduate Student - State institution “Institute of economic research”, Donetsk.

Zaitsev I.A.

ROLE OF INFORMATION AND COMMUNICATION TECHNOLOGIES IN THE INNOVATIVE DEVELOPMENT OF ENTERPRISES IN THE POST-INDUSTRIAL ECONOMY

The article analyzes the information and communication technologies impact (ICT) on the innovative development of enterprise in the digital economy. The ICT impact on today’s economy is undeniable, since most processes are provided by these technologies. At the same time, when assessing the degree of innovation development at the enterprise, i.e. its innovative state, not enough attention is paid to the level of ICT development. The purpose of this study is to prove the importance of using information and communication technologies at the enterprise.
Keywords: information and communication technologies, innovative development, enterprise, postindustrial economy, digital economy, innovation economy, information economy. Highlights: ♦ the concepts of post-industrial, digital, information, and innovation economy are considered; ♦ the functions of information and communication technologies that set the vector of progress are defined; ♦ the analysis of statistical data on the value of information and communication technologies in the digital economy is carried out; ♦ the conclusion is made on the impact of information and communication technologies on the innovative development of the enterprise.

Email:	Ivan280796@yandex.ru
Сведения:	Ivan А. Zaitsev, Post-graduate Student of the State Budgetary Higher Educational Institution of Moscow Region “University of Technology”, Korolev city.

ACCOUNTING, STATISTICS

Korneeva T.A.

DISCLOSURE OF INFORMATION ON ESTIMATED OBLIGATIONS RELATED TO ENSURING ENVIRONMENTAL SAFETY IN REPORTING

The issues of accounting and disclosure of reporting information on estimated obligations arising from the requirements of legislation or the usual practice of an economic entity in relation to environmental pollution fines, the costs of carrying out measures to clean up discharges and emissions, waste, and the costs of decommissioning long-term assets that cause damage to the environment are considered. Based on the system analysis method, a comparative analysis of the provisions of regulatory acts in the field of accounting and reporting work in Russia and International accounting and financial reporting standards has been conducted. Using the methods of observation and sampling, an assessment is made of the practice of generating information in the financial statements of Russian oil and gas companies on the existence and change of obligations related to environmental protection and environmental safety. Approaches to the choice of a determining method the discount rate when recognizing a long-term environmental liability and the procedure for accounting of changes in the amount of the estimated obligation related to environmental activities and ensuring the environmental safety of the company are proposed. Proposals for the modification of the current Russian accounting treatment of estimated obligations in reflecting changes in their values to make it according to the IFRS requirements and provide users with more useful information for making economic decisions.
Keywords;accounting of environmental costs, analysis of environmental safety costs, estimated obligations, features of the occurrence and performance of environmental obligations of economic entities. Highlights: ♦ the article substantiates the need to analyze the negative impact of the Russian oil and gas industry on the environment in order to identify the characteristics of the environmental component of the industry’s companies; ♦ the structure of estimated obligations related to environmental protection and environmental safety disclosed by oil and gas companies in separate and consolidated statements has been determined; ♦ approaches to determining the discount rate in the obligation to decommission oil and gas assets in oil and gas industry companies are analyzed; ♦ the procedure for reflecting of accounting and reporting changes in the value of the estimated obligation for decommissioning oil and gas assets, which provides for a reasonable distribution of expenses for the formation of the obligation between reporting periods, is proposed.

Email:	korneeva2004@bk.ru
Сведения:	Tatyana А. Korneeva, Doctor of Economics, Professor at Samara State University of Economics.

Saveleva M.Yu., Alekseev M.A., Gamarnikova N. V.

IDENTIFYING THE DIRECTION OF FINANCIAL RESULTS DISTORTION IN THE FINANCIAL STATEMENTS OF COMPANIES IN THE SIBERIAN FEDERAL DISTRICT

An algorithm is proposed for detecting signs and directions of accounting (financial) statements manipulation, i.e. overstating or understating, first of all, the company’s financial results. The first is used to embellish the financial condition of the company in order to obtain external financing. The second is used when drawing up tax optimization schemes. Based on the example of the accrual coefficient applied to all stakeholder groups and calculated for 12 regions of the Siberian Federal district, using the clustering method, the set data was distributed into three distributions, namely: a cluster with companies that overestimate financial performance; a cluster with companies that do not distort financial performance; and a cluster with companies that underestimate financial performance, while these distributions are subject to the law of normal distribution. Based on studies of real populations using the EM algorithm and the STATSTICA program, the boundaries of manipulating accounting (financial) statements in clusters were obtained and the directions of misrepresentation of accounting (financial) statements were determined. Companies have been identified for 12 regions of the Siberian Federal District that do not distort accounting (financial) statements or distort them in the direction of overstating and understating financial results. The results of this research should be used to assess the investment attractiveness of a particular region.
Keywords:accounting (financial) reporting, manipulation of accounting reports, accrual coefficient, companies manipulating accounting reports, cluster analysis. Highlights: ♦ based on the results of empirical research, the research sample was divided into clusters and identified areas of financial results distortion in the accounting (financial) reporting for each region of the SFO; ♦ it is proved that the boundaries of the accrual rate for different regions of the SFO highlighted in the research process can serve as an additional analytical tool for verifying the reliability of accounting (financial) statements in the interests of various groups of stakeholders, including when assessing the investment attractiveness of a particular region.

Email:	avsa_2010@mail.ru, m.a.alekseev@nsuem.ru, natasha.listrotenko@mail.ru
Сведения:	Marina Yu. Saveleva, PhD in Economics, Associate Professor of the Corporate Governance and Finance Department; Mikhail A. Alekseev, Doctor of Economics; Natalia V. Gamarnikova, Corporate Management and Finance Department Assistant - Novosibirsk State University of Economics and Management.

109

STATE AND MUNICIPAL ADMINISTRATION

Sergeev L.I.

SOME FEATURES OF EXTERNAL STATE AUDIT IN THE NEW CONDITIONS

The article summarizes the problems of state audit in the context of project-program socioeconomic development of Russia. The problems of recent reducing the share of gross domestic product consumption in comparison with accumulation are highlighted. The opinion is expressed that the target indicators of Russia’s development up to 2024 in national projects are set from the top without taking into account the full variety of factors and circumstances necessary to achieve the set indicative parameters. The concept of “state reproduction audit” is introduced, which involves linking socio-economic development with the dynamics and optimal proportions of production, distribution, circulation and consumption of the aggregate product in society. The qualitative changes in the state audit of the reproduction processes of means of production and production (economic) relations in the digital economy are particularly noted. The basic principles of reproduction of the public product and its components are analyzed, taking into account new ICT, digital platforms, various services and network applications.
Keywords: reproduction, state audit, digital platforms, economic processes. Highlights: ♦ at the moment the role and relevance of state audit in the system of public administration is increasing; ♦ taking into account the acceptance of national projects for implementation, a new aspect also acquires the concept of state audit project reproduction; ♦ the development of ICT requires generalization of reproduction theoretical problems of the total public product in the country, taking into account the use of digital platforms.

Email:	doc_sergeevli@mail.ru
Сведения:	Leonid I. Sergeev, Doctor of Economics, Professor, Honored Economist of the Russian Federation, Head of the Economic Theory Department of Kaliningrad State Technical University.

124

WORLD ECONOMICS

REGIONAL ECONOMICS

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

ACCOUNTING, STATISTICS

STATE AND MUNICIPAL ADMINISTRATION