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Scientific notes of the Russian academy of entrepreneurship

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Vol 17, No 3 (2018)

ECONOMIC GROWTH: CHALLENGES AND PROSPECTS

9-17 130
Abstract
In the article some aspects of digitalization of national economy in the next years according to the introduction in the last decade of the developed countries in the fourth industrial revolution, feature of financing of national projects (programs) for digitalization of economy, to development of scientific and technical progress in these directions are considered and is analyzed. The situation developing in connection with robotization of production in the industry, changes in connection with these processes in labor market is analyzed. Some problems of development of business and enterprise structures in conditions of digitalization of economy are considered.
18-28 139
Abstract
The production sphere of an enterprise operating in a market environment is a dynamic system of monetary and material flows, in which additional value is created, which forms the final product, distributed between investments in working capital (capital of the productive sphere) and own consumption (including even dividend payments). The task of choosing optimal proportions of distribution of the final product is relevant and practically significant for corporations of developing economies, given the limited sources of additional investments in the production sphere and the need to maintain the level of investment attractiveness of the business at the achieved level. The article deals with the statement of the problem and the mathematical model of the optimal managementof the production sphere of the enterprise and the distribution of the final product between own investments in working capital and consumption (dividend payments).
29-37 123
Abstract
The article deals with the optimization of tax systems of the member States of the Eurasian economic Union (hereinafter - the EAEU). Special attention is paid to the comparative analysis of tax systems and tax policy of the EAEU member States, in particular, in the agricultural sector and the prospects for their further harmonization. The author identifies the main problems of the formation of tax systems and the implementation of tax policy in the EAEU and proposes some ways to solve them.
38-47 153
Abstract
The article discusses some methodological aspects of the audit in the field of public procurement of goods, works and services. The basic principles of practical audit, especially the audit in the field of public procurement.
48-56 136
Abstract
The article analyzes the activities of the national payment system «Mir». This topic is relevant due to the activity of the payment system and its direct impact on the entire financial system of the country. The authors of the article not only analyze the main characteristics of the system «Mir», but also give their suggestions for the further development of the national payment system.
57-65 146
Abstract
In the article questions and problems of providing entrepreneurs and enterprise structures by available and acceptable financial (credit) resources (means), ensuring steady and reliable work of a banking system of the country, features of the organization of educational processes, preparation and professional retraining of qualified personnel and experts in the conditions of the accelerated digitalization of national economy are considered and analyzed.
66-75 157
Abstract
The subject of the research is actual tax disputes in the Russian Federation concerning the application of the criteria of differentiation between legal and illegal tax optimization. New trends in tax disputes have been revealed - the substantiation of the reality of economic transactions by the taxpayer in the presence of «gray» schemes, application of the criteria of «other dependence» of companies for tax control purposes, and the possibility of collecting the organization's tax debt from its head. Conclusions are made about the reasons for the increase in the share of disputes won by the tax authorities, including the increase in the requirements for the formation of the evidentiary base by the tax authorities and the development of the technical potential of the tax service.
76-83 200
Abstract
In the article the existing shortcomings and necessary conditions of stimulation of investmentactivity of depressive regions are considered. Possible ways of financial security which promote regional economic growth are revealed and it is established subjects of managing of the certain region four areas of depressiveness. The main directions of implementation of the program of support of depressive regions are defined.
84-90 194
Abstract
The article considers economic diagnostics and its place in crisis management; compares the actual classification features; the place of economic diagnostics in the analysis system; sources of information for economic analysis and economic diagnostics; a comparative analysis between economic analysis and economic diagnostics.
91-97 239
Abstract
Safety subsystems of an economic subject are presented and the importance of the analysis of financial condition as one of the key elements of one of the specified subsystems is proved. The main directions of improving the methods of assessing the financial condition and financial stability of economic entities of the PMR due to the revision of the Instruction «on assessing the financial stability of economic entities of the PMR».
98-105 196
Abstract
The importance of forming an effective accounting policy of an economic entity is substantiated. A review of the authors' opinions on the concept of «Effective accounting policy» is given. Some examples of the application of ineffective accounting policies in practice are indicated. The author's definition of an effective accounting policy and the mandatory conditions ensuring its formation are formulated.
106-117 205
Abstract
The article considers some specific nuances and problems in the planning of procurement of goods, works, services for state and municipal needs. The author's solution of the revealed problems is offered. The options for approving customers' plans are considered, examples for filling in data about the purpose of the procurement, describing the object of procurement, establishing the security of the application, advantages and limitations for the participants in the plans are given. Variants for justifying the way to determine the supplier and the initial maximum contract price are proposed.

SMALL BUSINESS

148-155 195
Abstract
The relevance of this study is due to the lack of tools for assessing the mechanisms of state support for small entrepreneurship entities aimed at stimulating the creation of a new business. The aim of this article is to develop and approbate a methodology for the comparative evaluation of the effectiveness of grant support for start-up entrepreneurs, their training and the provision of preferential rental services in regional business incubators. The results of the study allow to conclude that the activities of grant support for start-up entrepreneurs are most effective and provide recommendations for improving the training methodology for SMEs, since obtaining this type of support does not significantly affect the performance indicators. The author also proposed the use of events that have a mass coverage of target segments of potential entrepreneurship.
156-163 170
Abstract
The system of taxation of individual entrepreneurs applied in Transnistria differs significantly from the global practice. The used tax regime based on the payment of a onetime amount in the form of a patent in other countries is practically not found. The analysis of the world practice of taxation of individual entrepreneurs shows that the basis of relations between the state and the individual entrepreneur in Transnistria should be freedom in registration and implementation ofbusiness activities, timeliness in the calculation and payment of taxes, compliance with the fundamental principles of taxation.

INDUSTRY SECTOR AS THE BASIS OF THE RUSSIAN ECONOMY

118-132 190
Abstract
The article describes the information environment of controlling the finance of an agricultural enterprise from the position of studying the controlling environment of application of tetrad theory. The main characteristics of the information environment in the system of controlling the company's finances are revealed, and its features are applied to the agricultural sector.
133-139 143
Abstract
Economic growth of Russia requires increase in efficiency of credit and bank regulation through alignment of interests of banks, subjects of managing, the state first of all in the investment sphere.
140-147 133
Abstract
The article describes the prospects of applying insurance services to minimize the risks of production and operation of innovative products. It proposes a conceptually new approach to the organizing the process of innovative product insurance, based on the search for an analog with the use of intellectual analysis methods (growing pyramidal networks).

SOCIOCULTURAL ASPECTS OF ENTREPRENEURIAL ACTIVITY

164-174 103
Abstract
In the article methodological problems of measurement of qualitative variables are considered, the interpretation of categories which significantly influence a choice of methods of measurement - additivity, latency, etc. is given. The author pays attention to features of measurement of signs intensive, qualitative, latent, the discrete and the continuous. Theoretical provisions are complemented with examples.
175-181 156
Abstract
The special significance of the political discourse on the problems of digitalization and networkization of the economy is to provide a basis for the formation of recipients - citizens of communities - an understanding of the need for an early and socially painless transition of the country to the knowledge economy and encourage them to take an active step in this direction.
182-187 115
Abstract
The article suggests factors of formation ofpersonnel capacity of the organization. Classification of factors of formation of personnel capacity of the youth organizations in Jordan is offered. The analysis extensive, intensive and also the factors constraining formation of personnel capacity of the youth organizations in Jordan is carried out.


ISSN 2073-6258 (Print)