|Вестник самарского государственного экономического университета
Vestnik of Samara State University of Economics
|2021 №2 (196)
|TAX CONTROL: FOREIGN AND RUSSIAN EXPERIENCE IN COUNTERING TAX EVASION|
|In order for tax administration to be fully effective, the Federal Tax Service of Russia should pay attention to improving the methods and forms of tax control, which is currently one of the primary tasks. The subject of this study is the problem of tax evasion. The article studies the experience of Russia and other countries in the fighting against intentional tax evasion. Information is given about the currently observed scales of the shadow economy abroad. In addition, the factors that affect the volumes of this indicator are identified. Among them: the level of economic and social development of a particular country, the degree of the tax burden of payers, as well as the level of the tax culture formed in society. It is necessary that someone would take measures to combat tax evasion of taxpayers whose activities are characterized by high tax risks. The article studies the measures that the tax authorities of the Russian Federation use to identify cases of evasion and counteraction to such situations. The structure of tax audits is considered from the point of view of the key instruments of tax control in the Russian Federation. In order for all stages of tax administration to be implemented most effectively, it is necessary to organize a full range of actions to improve the level of tax culture of actual and potential payers, regulate the tax burden on the population, and coordinate the activities of all state structures related to tax control. Additional attention should be paid to the introduction of innovative digital technologies in the process of tax administration.
Keywords: shadow economy, tax control, tax administration, tax audits, state regulation, tax crimes, tax offenses, tax culture.
♦ the experience of foreign countries in the field of combating tax evasion is considered;
♦ information on the revealed volumes of the shadow economy in Russia and other countries is provided;
♦ the structure of tax audits in the Russian Federation is studied from the point of view of the main tool of tax control;
♦ the most common measures that the tax authorities of the Russian Federation use to identify cases of non-payment of taxes and counteracting them are considered.
|Сведения:||Vadim N. Konovalov, Senior Lecturer of Orenburg State University, Buzuluk Humanitarian and Technological Institute (branch of Orenburg State University).||9|
|FOREIGN TRADE SPATIAL DYNAMICS AND PROMOTION OF AGRICULTURAL EXPORTS OF THE UNITED STATES OF AMERICA|
|As part of the study of agricultural production, as one of the leading export-oriented sectors of the US economy, the dynamics of foreign trade in American agricultural products, which is objectively recognizable in the categorical and economic evolution of spatial patterns, is considered. The latter are considered in the context of the global regional structure of agricultural exports and imports of the United States in 1946-2019 and the features of stimulating the export of American agricultural products in the context of the main regions and countries of the world for the same period of time. Based on the synthesis of historical/evolutionary and spatial approaches, methodologically filled with methods of abstract-logical and statistical-economic analysis of official American statistics, the provisions on geo-economic conjuncture, expansionism and protectionism of US foreign trade in the world/global agricultural market are empirically proved.
Keywords: US agriculture, US foreign trade, promotion of agricultural exports, spatial dynamics of foreign trade.
♦ the spatial and temporal trends of structural changes in the sphere of US foreign trade in agricultural products, covering the main regions of the world in 1946-2019, are substantiated. The results of these trends reveal the geographical directions of foreign trade activity of the American agricultural sector of the economy, which dominates the international/global market of agricultural products;
♦ the author reveals the cause effect relationships and decisive factors that influenced the spatial structure of US foreign trade in agricultural products, which for a long time was characterized by the export orientation of national agricultural production, a strict expansionist orientation of foreign trade policy, significant state export promotion and protection of the domestic market.
|Сведения:||Valery N. Minat, Candidate of Geography, Associate Professor, Associate Professor of the Department of Economics and Management of the Ryazan State Agrotechnological University Named after P.A. Kostychev.||17|
|ECONOMICS, ORGANIZATION AND MANAGEMENT ORGANIZATIONS, BRANCHES, COMPLEXES|
|DIGITALIZATION OF BUSINESS. SMALL BUSINESS PROBLEMS IN THE CONTEXT OF PANDEMIC AND SUPPORT MEASURES|
|The purpose of this study is to identify the problems of small business development in the context of digitalization, followed by the development of a set of measures to support business in the regions of Russia. In accordance with the goal, the author sets the following tasks: to analyze business development in the context of a pandemic and digitalization; to identify the advantages and disadvantages of the impact of digitalization on business development; to develop a set of measures to support business. The scientific novelty consists in identifying the key problems of business development in the context of digitalization and adaptation of innovations and investments in the digital business of the Republic of Bashkortostan. The analysis of business development based on the results of the research of the NAFI Research Centre is carried out. The problems, pros and cons of business development in the context of digitalization are considered. A set of measures for the development and support of business is suggested, including the development of a law on the protection of business in the Internet, which will provide support in the field of legal and information security for small and medium-sized businesses.
Keywords: small enterprises, digitalization, pandemic, development problems, business support. Highlights:
♦ the analysis of the level of business digitalization in Russia by industry components, as well as the analysis of business in the field of information and communication technologies by regions of Russia is carried out;
♦ the analysis of business development in the context of digitalization and the pandemic in 2020 is carried out;
♦ the problems and negative consequences of the pandemic for small and medium-sized enterprises, including a decrease in revenue and demand for goods and services are outlined;
♦ the advantages of business development in the context of digitalization are noted, in particular, an increase in the share of trained managers of small enterprises by 32%;
♦ the need for state support of small enterprises, in stimulating innovations and investments in the digital business of the Republic of Bashkortostan is identified, and a set of measures to support business in the context of digitalization and the pandemic is proposed.
|Сведения:||Natalia V. Altufeva, Junior Research Officer of the Economic Security Sector of the Institute for SocioEconomic Studies of the Ufa Federal Scientific Center of the Russian Academy of Sciences.||26|
|CLASSIFICATION OF TRANSPORT INFRASTRUCTURE BY OBJECT CONTENT: SOCIAL AND INDUSTRIAL TRANSPORT INFRASTRUCTURE|
|The article considers the conceptual apparatus of transport, transport system and transport infrastructure and studies the existing classifications of transport infrastructure on the basis of their object content. The key characteristics of these classifications are determined and enlarged groups of infrastructure elements are identified, on the basis of which a consolidated grouping of transport infrastructure objects is formulated. The main problems of classification of transport infrastructure objects and approaches to their formation are identified. The author`s classification of transport infrastructure elements is developed, including two new concepts: social transport infrastructure and industrial transport infrastructure. In order to justify the advantages of the author`s classification, a detailed differentiation of infrastructure objects by means of transport within two new groups is made.
Keywords: transport, transport system, social transport infrastructure, industrial transport infrastructure, transport infrastructure objects, classification, types of transport.
♦ the existing basic classifications of transport infrastructure by object content do not allow to make the necessary analysis, assessment and form a plan for the further development of transport infrastructure facilities;
♦ the new classification of transport infrastructure elements developed by the author, consist of two object groups, contains separate qualitative boundaries of social and industrial transport infrastructure;
♦ the author`s classification contributes to the possibility of obtaining a measurable result of joint activities of various transport infrastructure facilities, which, ultimately, affects the economic state of the country`s regions and the standard of living of society.
|Сведения:||Valery A. Belik, Post-graduate student of Peter the Great St. Petersburg Polytechnic University.||35|
|IMPROVING THE METHODOLOGY OF COMPLEX ANALYSIS AND ASSESSMENT OF THE LEVEL OF ENTERPRISE ECONOMIC SECURITY BASED ON THE INFORMATION AND ANALYTICAL SYSTEM OF INDICATORS|
|In modern conditions, an enterprise is a complex socio-economic system that should have the ability to resist and quickly adapt to changes occurring in the external and internal environment. Sustainable and dynamic development of the enterprise in the conditions of digitalization is inextricably linked with ensuring its economic security. At the same time, in the context of digital business transformation, there is an objective need to develop and implement information and analytical systems that allow automating data processing, conducting their accounting and analysis, as well as performing forecasting tasks using mathematical assessment tools. Information and analytical systems will automate the management functions of the enterprise and ensure high-quality decision-making at all levels of management. In other words, in the digital economy, the activities of enterprises largely depend on their information support. The author suggests to improve the methodology of complex analysis and assessment of the level of economic security of the enterprise on the basis of an information and analytical system of indicators. The use of the proposed software tools is designed to automate the calculation of the mathematical expectation of a discrete random variable, as which the probability of the influence of the i-th factor on the level of economic security of the enterprise is selected within the framework of the model of its integral assessment according to the blocks of integral indicators "Resource availability" and "Performance indicators". Automation of these calculations will allow the enterprise to reach a qualitatively new level of management decision-making, accompanying the text conclusion with appropriate calculations and additional information and graphic information required in the process of making management decisions.
Keywords: information and analytical system, integral indicator, resource availability, operational indicators, indicators of economic security, decision-making support, assessment of the level of economic security.
♦ a comprehensive assessment of the level of economic security of the enterprise within the framework of the analysis of its resource availability should be carried out by analyzing the material and raw material potential, human resources potential, the potential of production capacities that characterize the main aspects of the enterprise operation;
♦ a comprehensive assessment of the level of enterprise economic security within the framework of the analysis of operational indicators should be carried out by analyzing the financial potential, investment and innovation potential;
♦ the weighting coefficients (probabilities) of the influence of factors in the framework of a comprehensive assessment of an enterprise economic security are discrete random variables that can be determined by automated calculation.
|Сведения:||Olga V. Dadykina, Candidate of Economics, Associate Professor of the Bryansk State Technical University.||44|
|Zhabin A.P., Kandrashina E.A.|
|MODERN PROBLEMS OF CHANGES MANAGEMENT IN HIGHER EDUCATION IN RUSSIA|
|The accelerating flow of changes in all spheres of society puts humanity in the face of the problem of determining its place and role in this flow. Should we follow the limits set by the parameters and conditions of the flow, or try to control it? The answer to this by no means idle question should be given first of all by university science - that part of science that produces not only new knowledge, but also the main resource for their practical implementation - competent people. Accordingly, universities should also be in the flow of changes and determine the goals, objectives and content of ongoing changes not only for society, but also for themselves. The basic contours of this personal identity process are already beginning to become clear. There is a consensus that the transformation of higher education should be managed. But many questions, both theoretical and practical, remain open. And the main among them is question of how and by whom this process should be managed. The article deals with the features of the current stage of development of management relations in higher education in Russia. The necessity of transforming university activities is shown. The conditions and approaches to making changes are described. The practical policy of implementing changes is analyzed. Suggestions for its improvement are put forward and justified.
Keywords: changes management, multiagent management, information and knowledge ecosystem, network interactions, balance of interests, network effects modeling.
♦ modern higher education is the core of the information and knowledge ecosystem, which is the driver of civilizational changes;
♦ changes in the higher education system occur inevitably and with increasing speed as a result of the influence of a variety of subjects and factors;
♦ management of changes in the higher education system in modern conditions is becoming increasingly multiagent in nature;
♦ the phenomenon of multi-agent management implies other mechanisms of managerial interactions that are different from those currently used. The result of such specific managerial interactions should be directed changes in the information and knowledge ecosystem, which are further transposed into directed changes in other spheres of social life and the social structure as a whole;
♦ the measures currently being implemented to reform higher education do not fully correspond to modern scientific ideas about the structure and functioning of change management mechanisms in complex socio-economic systems.
|Сведения:||Alexander P. Zhabin, Doctor of Economics, Professor, Head of the Department of Management; Elena A. Kandrashina, Doctor of Economics, Professor. - Samara State University of Economics.||51|
|AUDIT OF CALCULATIONS WHEN USING COMPENSATION OPERATIONS|
|In a difficult economic situation, with an unfavorable influence of external or internal factors, organizations can use compensation operations. In the course of the audit, the auditor should comprehensively consider not only the compensation transactions, but also identify the reasons for such repayment of obligations by the audited debtor or obtaining the performance of obligation by the audited creditor. Compensation transactions may indicate to the auditor a certain aspects of the audit that need special attention. However, this requires effective tools for conducting verification of these operations in the form of working document formats and descriptions of the stages of verification of compensation operations. The purpose of the study is to present an algorithm for conducting an audit of compensation transactions in the course of conducting an audit, indicating the stages and use of audit procedures, as well as to propose working documents for conducting an audit. The used research methods are the grouping and systematization of information, the method of logical generalization, comparative and factor analysis. The article presents an algorithm for checking compensation transactions, considers the tax aspect of the features of compensation accounting, and provides the format of a working document when checking compensation transactions - both in the accounting of the debtor and the creditor. The above algorithm and working documents provide a methodological basis for conducting an audit.
Keywords: compensation transactions, accounts payable, international standards on audit. Highlights:
♦ the article presents the features of taxation of compensation operations for checking the correctness of determining the indicators of tax accounting for these operations;
♦ an algorithm is suggested for checking calculations when using compensation operations;
♦ the formats of working documents for conducting an audit of calculations when using compensation operations, which are tools for conducting an audit, are given.
|Сведения:||Elizaveta S. Povarova, Candidate of Economics, Associate Professor of the Moscow State University named after S.Y. Witte.||60|
|EMPLOYMENT AND LABOR MARKET PROCESSES IN RUSSIA|
|An important indicator of the development of the Russian economy, which characterizes the effectiveness of employment policy, is the indicator of the employment level, which is a part of the system of indicators of tension on the labor market. The article is devoted to the analysis of the processes of population employment and the labor market, which directly affect the socio-economic development of the country and its regions. The use of statistical tools allows to identify quantitative patterns of labor market indicators and makes it possible to regulate it. The purpose of the work is to study the processes of employment and the labor market in the Russian Federation. The direction of the research consists in the formation of an informational methodological and analytical approach, which includes the identification of the stages of the development of employment processes and the assessment of the dynamics of negative processes in Russia. The deepening of the analysis of negative processes on the labor market in Russia is associated with the study at the regional level. The use of content analysis and the method of expert evaluation based on integral indicators allowed to identify 5 qualitatively homogeneous groups of regions in terms of the level of tension on the labor market. The obtained results of the analysis of the number of employed people dynamics, the need for workers and the development of the labor market in the regions of Russia can be used by government bodies in the development of state programs to improve the ways to support employment in the Russian Federation.
Keywords: employment, need for employees, labor market, dynamics, trend. Highlights:
♦ dynamic changes were identified that allowed to highlight periods that differ in the nature of the development of the formation processes of the number of employed and the level of employment of the population in the Russian Federation, based on a meaningful and quantitative analysis;
♦ the index factor analysis is carried out and the causal relationships between the number of employed, the population, its structure and the level of employment are established by the method of chain substitutions for significant time periods;
♦ the analysis of changes in the number of employed people and the level of employment of the population in the context of federal districts on the basis of analytical indicators of time series is carried out;
♦ the dynamic analysis of the demand for employees declared by employers is carried out, and the features of its formation in the federal districts are established;
♦ there are 5 groups of regions according to the level of tension on the labor market: with extremely high, high, medium, weak and low levels.
|Сведения:||Olga F. Chistik, Doctor of Economics, Professor, Professor of the Department of Statistics and Econometrics of Samara State University of Economics.||67|
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