08.00.00 Economic sciences
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ESTABLISHMENT OF THE RUSSIAN OILBANK PREMIER AS ONE OF WAYS TO INCREASE ENERGY SECURITY IN RUSSIA
DescriptionThe article deals with the energy security of Russia in conditions of sanctions and the globalization of the modern economy in the world community. It is substantiated that energy security is the main factor of political and socio-economic stability of each state. Russia is not an exception. For many years it has been the world's largest net exporter of oil and gas, mainly due to the weakness of the economic system, the main problems of the oil refining industry are considered, given The definition of energy security, the energy security of Russia is analyzed in the conditions of the crisis. An estimation of the export of domestic goods is given, the reserves of the regions are considered according to the level of extraction of oil resources, the rating of the largest oil companies is determined by the level of average daily oil production. It is concluded, that for a successful export, the redistribution of significant oil reserves between regions within the country will require a relatively long period, not one or two years. It was revealed, that the level of domestic production is not fully capable of providing consumers with the necessary products For which Russia implements the policy of modernization and reconstruction of the fuel and energy complex. Russia has been one of the leading oil exporters for many years, the main indicators of the oil sector have been examined, the definition of economic security and energy security has been defined. The energy security of Russia is analyzed in the conditions of the crisis, as well as the globalization of the world economy. A brief description of the energy security policy of the Russian Federation is given. An assessment is given of both the world oil sector and the Russian oil sector, based on this assessment, a conclusion has been drawn about the deteriorating conjecture of the oil industry. A correlation-regression analysis of the effect of oil prices on the quotes of the Russian ruble was conducted, and on the basis of the findings it was concluded that the Russian economy is in a sufficiently strong dependence on oil prices. The possible variant of reducing such dependence through the increase in the role of SPIMEX in the international arena and the creation of an oil benchmark in the Russian Federation is considered and described
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THE PROBLEMS OF THE TRANSITION PERIOD WITH THE INTRODUCTION OF A SINGLE TAX ON REAL PROPERTY
DescriptionIn 2015, the Federal law introduces amendments to the tax code of the Russian Federation, one of the main changes is the inclusion of a new article 32. In this article of the code addresses the issue of levying tax on property of individuals. the reform of property taxation in the Russian Federation in 2016, and the final realization planned for 2020. Despite the fiveyear implementation period of the reform of real property taxation in the scientific community and citizens, there are many questions and concerns. In our opinion, there are several basic problems, such as the lack of regulations on real property subject to taxation, the feasibility of changing the tax base from the inventory value on the cadastral value of objects of taxation, the need for constant revision of the cadastral value of real estate in rapidly developing urban districts and identifying sources of funding for these works. Given the current crisis situation, administration of municipalities seek to raise revenues, but at the same time it is essential to monitor social tensions of the population, awareness in the media and tax authorities. All activities should be aimed at reforming and improving the legal base and system of cadastral evaluation
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TAX PREFERENCES FOR THE MEAT SUBCOMPLEX: RUSSIAN AND INTERNATIONAL EXPERIENCE
DescriptionThe development of the meat cattle breeding is one of the priority tasks for the state regulation of agriculture. The most important questions of the state support for the meat cattle breeding: terms and limitations, as well as impact on income. Tax preferences currently represent the most universal and stable measure of government support. Special tax regime UAT is the basic mechanism for tax preference policy implementation. Assessment of the UAT effectiveness as a separate measure requires a comparative analysis with other special tax regimes, assessment of other tax preferences, identifying trends in tax administration and UAT analysis from the perspective of state and agricultural producers’ income. The best international practices of tax preferences were considered to increase efficiency. Experience of Canada, China, Argentina, EU, USA demonstrated the best level. Among the most effective tax incentives are the VAT and personal income tax exemptions, non-taxable income level, optional tax period, application of average tax base for the last years to protect from tax sharp fluctuations, reducing the tax base by nontaxable income level, contributions to social funds, fixed-taxing principle (fixed amount depending on the category of payer). In order to increase UAT effectiveness based on completed analysis of Russian and international experience we proposed recommendations and terms taking into account budget incomes and the goal to improve competitiveness of small business
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ANALYSIS OF FACTORS THAT INFLUENCE FINANCIAL RESULTS OF THE ORGANIZATION
DescriptionThe main purpose of any organization is profit making, that is why profit research is necessary. Profit is important part of stable position and further development of the organization. Various factors influence profit in different ways. Analysis of the impact of certain factors on the financial result makes it possible to reveal errors in time and to develop measures aimed at solving the problems. In the article, the main factors that influence profit are considered. A factor analysis of the profit both for the whole organization and for individual type of product was conducted, to determine the impact of the profit from the sale of a particular type of product on the final financial result. The impact of each factor on profit was measured, to identify profit growth resources of the organization. The main directions of increasing production efficiency were determined to achieve high financial results
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THE PHENOMENON OF THE MARKET ECONOMY: VECTORS OF THE EVOLUTION OF THEORETICAL-METHODOLOGICAL BASES
DescriptionThe article considers substantive, methodological and theoretical discourse of modern Russian researchers about the phenomenon of the market economy, the problems lying at its base in the context of the results of research conducted by participants of the V International scientific-practical conference «The Phenomenon of the market economy: from the origins to our days». The authors focus on four grounds the economic dynamics of the market mode of production: 1) the evolution of ideas regulated economy; 2) system as an objective reality of the market economy; 3) socio-institutional aspect of the phenomenon of the market economy; 4) the problems of the agrifood market development. Special attention is paid to understanding the discussion of the historical and economic, reproductive, socio-institutional, and transformative aspects of this phenomenon. The discussion component is manifested in the awareness of the role and place of socialization and humanization of the market at the present stage of development and a qualitative condition of public-private partnerships in the postsoviet world. It considers problems of evolution of the agricultural crises of overproduction and the mechanisms of crisis management identified vectors for the evolution of the agrifood sector of the market. Reasonably concluded that the outcome of the conference will contribute to the quality upgrading of the theoretical and methodological survey of modern economic science, will be the impetus for improving the practice of economic life, renewal and the full extension of the traditions of economic science in the South of Russia
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Description
In this article, we show the necessity of formation of a new concept "the sustainable development of qualitatively new economy of the pre-business structures", which emphasize human capital, knowledge economy and scientific and technological progress with access to new technological way. The author substantiates the necessity of using a systematic approach to quantitative and qualitative evaluation of sustainability of small and medium enterprises. The article describes three types of economic goals of small and medium enterprises, the achievement of which is aimed at sustainable development. The main emphasis in the sustainable development of small and medium enterprises is done on a new quality of economic growth. We have developed a methodology for assessing the sustainability of development of small and medium business organizations. The proposed method of multicriteria evaluation of the pace and quality of economic growth of small and medium-go business to identify the priority criteria and determining the factor indicators. Summarizing the conducted researches allowed the author to establish that when combining the categories of sustainability, quality of growth and efficiency of business activities in a single integrated system it is necessary to consider the whole set of conditions and factors of the business environment to achieve set goals in the individual subsystems
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Description
The reasons diminishing the efficiency of those approaches or the difficulties in their realization are explained. The authors propose 2 models of rural tourism development as a tool for territorial development and, as consequence, regional economic development. The first model foresees large investments from the national and regional budget. The second one proposes the review of the economic actors’ roles in the development of regional economics and in activation of the entrepreneurship activity. In the framework of the second model the investment from the national and regional budgets to be reduced and, in part, tools of a territorial selforganization to be launched thanks to activity of special couch groups and integrating the territory in the process of digital economy
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MATERIAL STIMULATION OF WORK OF AGRICULTURE WORKERS
DescriptionIn the article, general question of material stimulation of workers are considered. There are given the definitions of concepts "interest", "motive", "motivation", "stimulus", "material stimulation", shown the main problems that are related to the motivation of workers and employers, whose solution is closely related to the successful, realization of the program for the development of the agro-industrial complex. The main reason for the shortage of labour in agriculture is a low level of wages that does not meet the needs of the population. Forms and wage systems in agriculture are justified by the features of agricultural production, payments in kind are applied. In connection with the policy of import substitution carried out by the state, the out flow labour from rural areals hoes decreased. To increase the efficiency of agricultural production it is necessary to carry act various measures including on stimulating workers of the agrarian sphere. It is expedient to divide wages into the main and additional parts while the guaranteed and variable share varies depending on the quality of labour. The use of new incentives for labour activity would make it possible to build a more effective labour incentive system with the use of which the employee will be an interested commodity producer, the owner of the products and resources
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ANALYSIS OF EFFICIENCY OF PRODUCTION OF PLANT GROWING PRODUCTS OF CJSC "CENTRALNOE", KRASNODAR
DescriptionThe article gives an analysis of the efficiency indicators for the production of plant growing products using the example of the reporting of CJSC "Centralnoe". We have revealed the mathematical model for the analysis of economic efficiency of production of plant growing products. In the work there were considered the following indicators characterizing economic efficiency: labor intensity; profit from the sale of fruits; profitability; cost of 1 centner of fruit; yield; costs for the maintenance of fixed assets used in production. Various models of the dependence of indicators characterizing economic efficiency on the above indicators were considered. As a basic culture, we have selected fruits, because these cultures are the main types of products for this organization. The authors singled out a reliable and qualitative mathematical model of the relationship between profit on sales and yield, labor intensity, and self-worth. Model could be used to determine the economic efficiency of organizations engaged in agricultural activities. The relevance of the study is due because these problem is one of the most important for all organizations that produce plant growing products. The agrarian sector has certain peculiarities, therefore, when determining of the economic efficiency of a separate economic entity and the industry as a whole, it is necessary to take into account these features
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ENVIRONMENTAL BASICS OF HEALTH TOURISM DEVELOPMENT
DescriptionThe article shows the economic significance of rational usage of natural resources for the benefits of population. The peculiarities of the three types of tourism are expressed: ecological, natural and short. The article proposes the modernization of tourism infrastructure considering the energy efficiency of buildings, consumption of "green energy" and organic agriculture, environmentally safe recycling of municipal solid waste. Such modernization provides a condition for the development of wellness and recreation of all types. The article shows the link between tourism and the improvement of the tools for cleaner production and taxation. It gives the analysis of the characteristics of the formation and use of the tourism resource rents as part of the restructuring process of taxation