Herald of Omsk University. Series: Economics最新文献

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Financial policy regarding the categorization of individual investors in Russia and the area of protecting their interests 关于俄罗斯个人投资者分类和保护其利益领域的金融政策
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).19-35
I. Gorlovskaya
{"title":"Financial policy regarding the categorization of individual investors in Russia and the area of protecting their interests","authors":"I. Gorlovskaya","doi":"10.24147/1812-3988.2020.18(4).19-35","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).19-35","url":null,"abstract":"Development of modern economy and financial market is impossible without involving the mass investor in investment processes. This is the goal of the state's financial market policy. The need to preserve savings in the face of a reduction in the key rate, and therefore a decrease in interest, encourages individuals to invest more actively in securities. New investors come to the securities market, but they are not always able to adequately assess the risk of investing in securities. To reduce the risks of individual investors, there is used a categorization mechanism, which divides them into qualified and unqualified investors, but requires improvement. Based on the analysis, it is proved that the categorization of investors cannot be limited by the regulation of the criteria for their differentiation and requires specifying the areas of protection of the interests and rights of investors. The study is based on the pragmatic Solow-Williamson methodology and a systematic approach. The indicators of investor activity and indicators characterizing the degree of investor protection in the Russian securities market are analyzed. As a result, the problems of modern categorization of individual investors in the Russian Federation are identified and analyzed. The main areas of protection of investors' interests and rights are identified, including: the choice of a financial instrument; ensuring ownership of financial instruments; transactions with financial instruments; protection from misseling; disclosure of information by issuers and professional subjects of financial markets; illegal actions of professional subjects of financial markets in relation to financial risks and protection tools. Areas of protection of investors' interests and rights are correlated with risks and protection tools. There were defined basic principles of categorization of investors-individuals.","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126079282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Research on the organization of remote workplaces in Russian enterprises 俄罗斯企业远程工作场所组织研究
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).59-66
S. Apenko, Artem Malyshev
{"title":"Research on the organization of remote workplaces in Russian enterprises","authors":"S. Apenko, Artem Malyshev","doi":"10.24147/1812-3988.2020.18(4).59-66","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).59-66","url":null,"abstract":"The article examines the contradiction between the sharp increase in the number of remote workplaces and the difficulties in their organization experienced by both employers and their employees. This problem is enhanced by the fact that in scientific publications the issues of organization of remote workplaces with the modern digital environment, mass transition to the remote work in a pandemic are poorly understood. The authors present a review of currently available scientific research and publications, which confirmed the conclusion that, along with a deep study of the essence of remote work and remote jobs, their advantages and disadvantages, the reasons for their appearance, there is a shortage of research on the organization of remote jobs. The purpose of the research presented in the article was to study the state of the organization of remote workplaces in Russian enterprises. The research hypothesis is formulated as follows: despite the intensive development of the practice of remote workplaces, there are many difficulties and problems in their organization. The study uses methods of analyzing secondary data presented on the websites of various agencies, job search services and analytical centers; questionnaire survey at Omsk enterprises. There were interviewed remote employees (481 people) and their managers (253 people) at 206 enterprises of Omsk. As a result, the growth in the number of remote jobs at Russian enterprises was confirmed. This is evidenced by research presented on the websites of the Headhunter job search service, the NAFI analytical center, and the Hays international recruitment agency. A study at the Omsk enterprises have demonstrated the existence of problems in organization of remote workplaces, for example, in equipping remote workplaces, in irregular work schedules and blurring the boundaries between work and personal life, in the lack of effective communication and social isolation of employees, in the lack of understanding of employees' career prospects. The study was conducted in the period from November 2019 to February 2020. With the onset of the pandemic and the massive forced transfer of employees to remote work, the processes of organizing remote workplaces have become even more relevant. As a result, there is planned the second stage of the study, which will further study the features of the organization of remote workplaces in the context of the pandemic. It is planned to develop a mechanism for organizing remote workplaces of specialists, taking into account the timely conditions for the functioning and development of enterprises.","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"344 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124246078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the scientific heritage of E.I. Lavrov 关于E.I.拉夫罗夫的科学遗产
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).5-8
E. Kapoguzov, S. V. Degtyareva, S. Khobotova
{"title":"On the scientific heritage of E.I. Lavrov","authors":"E. Kapoguzov, S. V. Degtyareva, S. Khobotova","doi":"10.24147/1812-3988.2020.18(4).5-8","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).5-8","url":null,"abstract":"The article reveals the scientific achievements and contribution to the development of economic science in the region of the OmSU Honored Professor Evgeny Ivanovich Lavrov. The interrelation of scientific publications of Professor E.I. Lavrov with actual scientific problems of his time is shown.","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124424122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Assessment of the flexibility of human resources in enterprise’s innovative projects 企业创新项目中人力资源灵活性的评价
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).82-91
M. A. Romanenko
{"title":"Assessment of the flexibility of human resources in enterprise’s innovative projects","authors":"M. A. Romanenko","doi":"10.24147/1812-3988.2020.18(4).82-91","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).82-91","url":null,"abstract":"The article examines the actual problem associated, on the one hand, with increasing requirements for the flexibility of human resources and management systems in conditions of increased dynamism and uncertainty of environmental factors, and, on the other hand, with the lack of scientifically based and practical approaches to assessing the flexibility of human resources with its subsequent formation. The relevance of flexibility is enhanced in relation to the human resources of innovative project teams, which are characterized by an even higher level of uncertainty, unpredictability and variability of project environment factors. This determined the purpose of the study, which is formulated as the development of a methodological approach to assessing the flexibility of human resources of innovative projects. To achieve this goal, there were set tasks of defining the concept of flexibility of human resources of projects, flexibility criteria and principles of their evaluation. The author used methods of analyzing the provisions set out in scientific publications, as well as the method of expert survey, which helped to formulate the hypotheses of the study, and then test them in practice. Using this method, 155 project managers and specialists from 36 enterprises in Russian cities were involved in the study. All enterprises implement innovative projects. The main conclusions of the expert survey were the following: innovative projects require flexible staff, flexibility is reduced to the ability to quickly and efficiently update their competencies, enterprises need methods for evaluating and developing the flexibility of human resources in projects, staff flexibility can be provided with a flexible management system. These findings became the basis for the development of a methodological approach to the assessment of flexibility, which provides for the assessment of the flexibility of people in projects and the assessment of the flexibility of project human resource management. There were proposed criteria for assessing flexibility, which are related to the assessment of the speed, depth and scale of updating the competencies of human resources of projects. The proposed developments can be useful to project managers for their activities to ensure the flexibility of innovative projects and people in these projects.","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128374498","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
High-tech business in crisis conditions: development trends of large, medium and small enterprises 危机条件下的高科技企业:大、中、小企业的发展趋势
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).48-58
V. V. Spitsyn, A. Mikhalchuk, A. Bulykina, S. Popova, I. Nikulina
{"title":"High-tech business in crisis conditions: development trends of large, medium and small enterprises","authors":"V. V. Spitsyn, A. Mikhalchuk, A. Bulykina, S. Popova, I. Nikulina","doi":"10.24147/1812-3988.2020.18(4).48-58","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).48-58","url":null,"abstract":"Leading world countries view innovative development and high-tech business as an opportunity to overcome economic stagnation and decline in economic growth. One of the modern trends in the analysis of high-tech development is the study of high-tech knowledge-intensive service industries and their development in times of crisis. The purpose of the paper is to identify patterns of development of large, medium and small enterprises in high-tech service industries in Russia during periods of crisis. Economic and economic-mathematical methods of analysis are applied to the formed samples of enterprises. The research period is 2013-2017. The financial indicators of enterprises were adjusted for the level of accumulated inflation in relation to 2013. According to results, large and medium-sized enterprises showed insignificant or weak significant positive dynamics of revenue during all years of the crisis period. The crisis period did not lead to a decrease in the revenue of these groups of enterprises. The acute phase of the crisis (2014-2015) had a pronounced negative impact on the group of small enterprises in all studied industries, but they successfully recovered in 2016-2017 and reached the pre-crisis level of revenue. The total revenue by industries and groups of enterprises in 2017 became higher than in 2013, and its growth rates were significant for many groups of enterprises, which indicates a successful overcoming of the crisis period and signs of growth in high-tech service industries. Our study shows the need for state support for small businesses in high-tech service industries in crisis conditions, and identifies the possibilities of adaptation of enterprises in these industries to an unfavorable external environment. Our results may be useful for the purposes of government stimulation of economic development in the current environment.","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123385898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Non-standard employment of scientific and pedagogical workers of Russian universities 俄罗斯高校科教工作者就业不规范
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).75-81
T. Lapina
{"title":"Non-standard employment of scientific and pedagogical workers of Russian universities","authors":"T. Lapina","doi":"10.24147/1812-3988.2020.18(4).75-81","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).75-81","url":null,"abstract":"The article discusses the reasons for non-standard employment of scientific and pedagogical workers (SPW) of Russian universities, the inclusion of SPW in non-standard employment and its consequences both for individual SPW and for society as a whole. Various options for non-standard employment have already become firmly established in the realities of the labor market, and are analyzed in a number of studies. At the same time, for certain professional qualification groups of employees or for certain industries, such an analysis is absent both at the level of theory and at the level of empirical material. This statement applies, among other things, to the employment of SPW. Based on the analysis of the literature, the author offers a classification of types of non-standard employment of SPW of Russian universities based on the number of hours of their work and the presence of additional employment - there are identified 11 groups of non-standard employees. The article also describes three groups of factors: external factors relative to universities, intra-university factors and individual characteristics of the SPW, which affect the involvement of the SPW in non-standard employment. These factors currently chaotically affect the nature and content of the work of the SPW. At the same time, having an assessment of the impact of these factors, it is possible to formulate a clear employment management policy. Based on the results of the study, it was concluded that there is a need for empirical research in the field of non-standard employment of SPW. This need is due to the current lack of full-fledged empirical studies on this problem, the prevalence of non-standard employment practices among SPW in universities, as well as the presence of negative consequences of non-standard employment of SPW in Russian universities. It is noted that non-standard employment contributes to the formation of labor precarization.","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124929825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Technological partnership of industrial enterprises with higher education organizations 工业企业与高等教育机构的技术伙伴关系
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).67-74
Yu. A. Deryabin
{"title":"Technological partnership of industrial enterprises with higher education organizations","authors":"Yu. A. Deryabin","doi":"10.24147/1812-3988.2020.18(4).67-74","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).67-74","url":null,"abstract":"The article presents a study of technological partnership with the participation of industrial enterprises. Special attention is paid to the partnership in the technical and technological sphere between industrial entities and higher education organizations. To conduct the research there were used scientific methods of constructing concepts, analyzing regulatory documents and statistical materials. The main results of the study are to clarify the concept of technological partnership and its relationship with other related concepts, including \"technological exchange\", \"technological cooperation\" and \"technological clustering\". The principles of implementing technological partnership, including the principles of openness, partnership relations, and mutual benefit, are summarized. As part of the analytical part of the study, the main normative and legal documents describing the conditions and incentives for the formation of cooperative relations between industry and subjects of science and education are highlighted. Data on the current performance of economic entities within the framework of the considered documents are presented. The analysis of statistical information showed the interest of industrial enterprises and universities in the \"project\" format of interaction, which is more active at a higher technological level of both subjects. It is noted that since 2011, the share of industrial enterprises participating in joint projects with higher education organizations has increased. Using the example of Peter the Great St. Petersburg Polytechnic University, it is shown that the multidirectional nature of the university's research and its clear focus on modern global trends in technological development is a key factor in building close cooperation \"organization of higher education - industrial enterprise\".","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116231292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis of the economic security of regions taking into account the indicators of innovative development 考虑创新发展指标的区域经济安全分析
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).104-121
Vladimir I. Byvshev, Irina A. Panteleeva, Anastasia E. Kashirina, K. V. Parfentieva, D. I. Uskov
{"title":"Analysis of the economic security of regions taking into account the indicators of innovative development","authors":"Vladimir I. Byvshev, Irina A. Panteleeva, Anastasia E. Kashirina, K. V. Parfentieva, D. I. Uskov","doi":"10.24147/1812-3988.2020.18(4).104-121","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).104-121","url":null,"abstract":"The article considers some current scientific approaches to assessing regional economic security and notes the lack of an innovative component in them. However, innovative factors are necessary, since one of the main directions in the field of economic security is innovative development. The purpose of the research is to develop and test a modified methodological approach to the formation of indicators for assessing regional economic security, taking into account innovative factors. The authors generated extremely modified approach to assessing the economic security of the region, taking into account such principles as: task orientation, comprehensiveness, comparability, sufficiency, information security, applicability in practice. The authors developed an algorithm for studying the economic security of the region, formed a system for assessing the economic security of the region taking into account innovative factors, and calculated threshold values and evaluated a sample of regions according to the described methodology. As a result, it is concluded that the regions are diverse in terms of economic security and actually correspond to the conditional division in terms of socio-economic and innovative development. The most vulnerable for the majority of the subjects of the Russian Federation considered was the innovation component, the threshold value of which should have been determined in the stability zone, but most of the regions did not pass. Thus, it is necessary to study this topic in detail, namely, to assess the functioning of the regional innovation infrastructure and its impact on the economic security of the region due to the fact that the creation of conditions provided by its activities is one of the main strategic directions for strengthening the economic security not only of the region, but also of the Russian Federation as a whole.","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132850607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Modeling the co-evolution of economic institutions and the economy of resource producing regions 经济制度与资源区经济协同演化建模
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).122-131
V. Islamutdinov, S. Semenov
{"title":"Modeling the co-evolution of economic institutions and the economy of resource producing regions","authors":"V. Islamutdinov, S. Semenov","doi":"10.24147/1812-3988.2020.18(4).122-131","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).122-131","url":null,"abstract":"The purpose of the study is to develop a model for the co-evolution of the regional economy and economic institutions. The research methods used: abstract-logical for the study of theoretical aspects and the experience of modeling co-evolution; and economic-mathematical for the development of own model of coevolution. The results of the study: approaches to modeling the evolution of economic institutions, as well as the co-evolution of the regional economy and economic institutions are considered, strengths and weaknesses of existing approaches to modeling co-evolution are identified, on the basis of the logistic model and Lotka-Volterra equations, an own co-evolution model has been developed, which includes three entities: regional economy, “good” institution and “bad” institution. Three versions of the model have been developed: the co-evolution of the regional economy and the “good” institution, the co-evolution of the regional economy and the “bad institution,” and a variant of the co-evolution of all three entities simultaneously, in which the “good” and “bad” institutions interact according to the “predator-prey” model, and their the cumulative effect determines the development of the regional economy. Numerical experiments have been carried out in the MathLab, which have shown the capabilities of the model to reflect the results of the co-evolution of the economy of a resource-producing region and economic institutions. In the first variant, a “good” institution promotes economic growth in excess of the level determined by resource availability. In the second variant, the “bad” institution has a disincentive effect on the GRP, as a result of which the GRP falls below the level determined by the resource endowment. In the third variant, the interaction of “good” and “bad” institutions still contributes to economic growth above the level determined by resource availability, but causes cyclical fluctuations in the GRP.","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133821562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Improving the value added tax forecasting tools 完善增值税预测工具
Herald of Omsk University. Series: Economics Pub Date : 2020-12-28 DOI: 10.24147/1812-3988.2020.18(4).9-18
E. S. Volna, Elena B. Mishina, N. Savchenko
{"title":"Improving the value added tax forecasting tools","authors":"E. S. Volna, Elena B. Mishina, N. Savchenko","doi":"10.24147/1812-3988.2020.18(4).9-18","DOIUrl":"https://doi.org/10.24147/1812-3988.2020.18(4).9-18","url":null,"abstract":"The value added tax (VAT) prediction is one of the essential tools to form the Russian Federation federal budget. Presently, there are various methods and tools to forecast taxes, including VAT. This research proposes to enhance the estimation of VAT inflow into the federal budget singling out certain formation factors in the GDP structure. The dynamics of the federal budget income in the period 2010-2019 has been examined. It has been stated that VAT refers to non-oil and gas revenues, while the structural analysis of this tax enables to single out domestic production VAT and import related VAT. This tax sum division has become a basis for building federal budget VAT income forecasting models. The primary model takes into account the GDP dynamics in the given period, as well as the GDP to federal budget incomes ratio and their main elements. To develop a more accurate VAT forecasting model the above mentioned tax has been divided into two components - imports VAT and domestic consumption VAT. The imports VAT evaluation is done via the share of projected imports, which in its turn is calculated by the marginal propensity to imports. The domestic consumption VAT is done via the GDP share previously stripped off the import value. During research the excellences and faults of each model have been highlighted. The conclusion about the expediency of models based on separating imports VAT and domestic consumption VAT application for VAT forecasting has been made.","PeriodicalId":126558,"journal":{"name":"Herald of Omsk University. Series: Economics","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122434027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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