Nikita A. Lebedev, Olga A. Yakovleva, Olga V. Liseikina
{"title":"ABOUT THE FORMATION OF THE SYSTEM TAXATION OF THE DIGITAL ECONOMY","authors":"Nikita A. Lebedev, Olga A. Yakovleva, Olga V. Liseikina","doi":"10.36871/ek.up.p.r.2023.09.04.023","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.09.04.023","url":null,"abstract":"Some issues of the formation and development of the taxation system are considered, in particular, the initiatives of the OECD and the European Union on taxation of the digital economy are analyzed. It is shown that the taxation system was regulated by directives based on the principle of paying tax to the government of the country in which the consumer purchasing the goods lived. It is concluded that although certain segments of taxation of the digital economy were at the stage of origin, the provisions set out in the period under study turned out to be quite prescient and applicable at the present time.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"233 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135559912","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}
Victor I. Sorokin, Andrey A. Stanin, Victoria A. Degtereva, Magomedrasul M. Gadzhiev
{"title":"ECONOMIC SECURITY OF THE REGION: FACTOR-BASED ANALYSIS OF RISK SPECIFICS IN DEMOGRAPHIC CONDITIONS","authors":"Victor I. Sorokin, Andrey A. Stanin, Victoria A. Degtereva, Magomedrasul M. Gadzhiev","doi":"10.36871/ek.up.p.r.2023.09.04.009","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.09.04.009","url":null,"abstract":"This article explores the specifics of demographic risk category within a region. Assessment of demographic risks of regions is an important component of planning and development of society. Understanding demographic trends and forecasts helps to identify future challenges and opportunities, as well as develop appropriate strategies and policies to ensure sustainable development. As known, Russia is facing a negative demographic trend characterized by a decrease in population size due to increased mortality rates, declining birth rates, and negative dynamics of other parameters examined in this study. The main focus of the content is to assess demographic risks and attempt to measure them using specific parameters to reduce the levels of these risks. Additionally, the article presents theses proposing measures to reduce demographic risks and stimulate socio-economic development of the region. Furthermore, real-life examples related to the negative demographic trend in regions of the Russian Federation are discussed. Fundamental analysis of demographic specifics of individual regions of the Russian Federation and descriptive statistics on the indicators used were used as the main research methods. Based on this, assumptions about possible risks of the type in question are formulated. The article concludes with a table of indicators that can be used to assess, monitor, and manage these risks.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135560558","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}
{"title":"THE MAIN METHODS FOR CREDIT RISK MANAGEMENT BASED ON THE EXPERIENCE OF INTERNATIONAL BANKING SYSTEMS","authors":"Oleg T. Slanov, David O. Dzitsoev","doi":"10.36871/ek.up.p.r.2023.10.02.012","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.10.02.012","url":null,"abstract":"The article considers the essence of credit risks, as well as the main models for managing them, based on international experience. Undoubtedly, the topic of our study is quite relevant, since at the current level of the world economy and the banking system development, credit risks still take place. Accordingly, any methods that are both directly and indirectly related to the mitigation of certain actual or probable, expected banking threats will always be in great demand. In the course of our research, we studied three main international standards for credit risk management, in particular, COSO-ERM, RMS, and Basel II standards.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135057633","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}
{"title":"INDUSTRIAL POLICY MANAGEMENT CONCEPT REGARDING THE STATE DEFENSE ORDER IN THE CONDITIONS OF A SPECIAL MILITARY OPERATION","authors":"Vladimir V. Dremov, Natalia V. Kireeva","doi":"10.36871/ek.up.p.r.2023.10.01.003","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.10.01.003","url":null,"abstract":"With the beginning of a special military operation, the defense industrial complex of the Russian Federation became more active. Work with the state defense order is carried out under special conditions and is regulated by a number of regulations. The regulation on the procedure for the formation of prices for state defense order products divides pricing methods into two large groups: methods based on the analysis of the external environment and costly methods. Methods based on the analysis of the external environment are based on the study of prices for similar products. The mechanism of such pricing and cost planning correlates with the Target-costing method, but this method does not take into account the specifics of production processes at the enterprise. In the group of cost methods, the price is set in the form of a planned surcharge, the most accurate method of calculating the cost to date is the TBC-costing method. The article proposes a new concept for the implementation of the mechanism of industrial policy of the Russian Federation, based on the author’s method of calculating the cost of production – «claster-costing», which is based on the methodology of TVS- costing, as the most accurate method of calculating the cost of industrial products to date. The concept suggests taking into account the principles of behaviorism, in order to achieve maximum adequacy of mathematical models, as well as the principles of target-costing, since in the implementation of the state defense order, clear planning of budget expenditures is necessary. The implementation of all the stated elements of the industrial policy management concept of the Russian Federation should be based, according to the authors, on the principle of fairness. The proposed concept based on the claster-costing method will contribute to a more effective implementation of the industrial policy of the Russian Federation in accordance with the tasks set by the Government of the Russian Federation in this area.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"153 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135058212","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}
{"title":"FORMATION OF EVENTS TO IMPROVE THE IMPORT SUBSTITUTION PROGRAM","authors":"Vyacheslav D. Melekhin, Tatyana P. Bozhikova","doi":"10.36871/ek.up.p.r.2023.10.01.012","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.10.01.012","url":null,"abstract":"The article is devoted to an urgent problem today, which has affected almost all spheres of life of the Russian Federation, is the desire to increase import dependence. The purpose of this study is to review the economic situation on the part of technological independence in Russia in the oil and gas sector and to propose a program that will help reduce the import dependence of enterprises from companies in foreign countries. In the course of the work, the authors revealed the meaning of the concept of “import substitution” in the country, considered current problems with import substitution in the oil and gas industry, emphasized the negative impact of the unstable economic situation in Russia on industry, also noted the technological unpreparedness of enterprises to change the economic course to import independence and identified the need to eliminate deficiencies in measures to establish technological autonomy. Based on the set goals, an analysis of investments and innovations in the import substitution program was carried out, attention was paid to the number of purchases and their reduction, the importance of the industry and the criticality of the height of the level of import dependence in it were analyzed and it was concluded that import dependence cannot be realized without the support of the state. Based on the above questions and conclusions, innovations are proposed to optimize and improve programs for the development of technological autonomy, which are based on a register of factors to assess how much money should be allocated to a particular enterprise in the first place in order to maintain a uniform level of production activity and be able to reduce costs with illiterate investment of funds, as well as to create a basis for for import independence.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135058540","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}
{"title":"STUDY OF THE INFLUENCE OF THE PERCEIVED VALUE OF SATISFACTION ON THE BEHAVIORAL INTENTIONS OF RUSSIAN TOURISTS VISITING CHINA","authors":"Zhang Lei","doi":"10.36871/ek.up.p.r.2023.10.02.006","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.10.02.006","url":null,"abstract":"This paper examines the influence of the value of travel satisfaction on the behavioral intentions of tourists from Russia who visit China. The article reveals the main directions of tourism business development, ways to increase the competitiveness of travel companies. The work reflects the development of the main directions of inbound tourism from Russia to China, the development of technologies to meet the basic tourist needs of travelers. In order to develop management decisions in the field of tourism business, it is necessary to analyze the requests of tourists, behavioral intentions, as well as satisfaction with the tourist services provided. In the context of the above, we determined the purpose of the work: to identify the influence of the value of travel satisfaction on the behavioral intentions of Russian tourists visiting China. In this case, the object is the provision of tourist services, the subject is the satisfaction of Russian tourists traveling to China. As the main conclusions of the study, the author offers a number of recommendations aimed at increasing the level of satisfaction of tourists from Russia with travel to China.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135058888","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}
{"title":"INTEGRATION OF EDUCATION AND INDUSTRY IN THE TRAINING OF LANGUAGE SERVICE SPECIALISTS IN CHINA","authors":"Lei Hua, Svetlana A. Zhutyaeva","doi":"10.36871/ek.up.p.r.2023.09.03.010","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.09.03.010","url":null,"abstract":"The article explains the importance of industry-education integration in language services by providing students with practical language learning and application opportunities that improve their language and intercultural communication skills and meet the needs of real-world industry. The difficulties and challenges faced by the education, training and talent development system in China are analyzed. The economic benefits from the integration of education and production are described, allowing businesses to better gain a foothold in the international market, increase their competitiveness and achieve sustainable development. Strategies and measures are proposed to closely integrate language services and talent development through collaboration with industry.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134883242","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}
{"title":"EVOLUTIONARY CHANGES IN SPATIAL DEVELOPMENT AS AN OBJECT OF TAX INCENTIVES","authors":"Diana E. Simakova, Lyubov I. Goncharenko","doi":"10.36871/ek.up.p.r.2023.10.04.017","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.10.04.017","url":null,"abstract":"This article examines evolutionary changes in spatial development from the point of view of tax incentives. This study examines trends in improving spatial development in Russia. The evolutionary approach within the framework of tax incentives for spatial development includes research into the regulatory framework that has been formed over several years. The evolution of spatial development is methodologically touched upon in the works of various economists, which allows this article to track the dynamic processes of this phenomenon.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134883547","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}
{"title":"THE RUSSIAN MICROFINANCE MARKET UNDER SANCTIONS PRESSURE AND NEW THREATS TO BORROWERS","authors":"Alina R. Badamshina","doi":"10.36871/ek.up.p.r.2023.09.03.013","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.09.03.013","url":null,"abstract":"Тhe article is devoted to the development of the microfinance market over the past few years. Namely, how this is happening in a difficult time for Russia under sanctions associated with a special military operation. The relevance of the topic is due to the fact that the current situation in the country is a new phenomenon, therefore 2022 has become a difficult year for the Russian economy, for which few were prepared. At the same time, the microfinance segment remained popular for the population, and for many it was the only source that allowed them to overcome this difficult time. The article analyzes the main indicators for 2022-2023, both the economy as a whole and the microfinance market, on the basis of which conclusions are drawn. Also, as a result of the study, threats related to the microloan market were identified.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"51 9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134884130","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}
{"title":"OVERVIEW OF THE DEVELOPMENT OF DIGITALIZATION IN DIFFERENT COUNTRIES OF THE WORLD","authors":"Vera A. Varfolomeeva, Natalia A. Ivanova","doi":"10.36871/ek.up.p.r.2023.10.04.020","DOIUrl":"https://doi.org/10.36871/ek.up.p.r.2023.10.04.020","url":null,"abstract":"The article analyzes the development of digitalization in different countries. Particular attention is paid to digitalization in China. The authors consider cryptocurrency, digital currency, as an integral part of the development of digitalization of the economy. A comparative analysis of the use of cryptocurrency and the implementation of digital currency in different countries of the world was carried out. A comparative description of cryptocurrency and digital currency is given.","PeriodicalId":474181,"journal":{"name":"Èkonomika i upravlenie: problemy, rešeniâ","volume":"308 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134884587","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}