Abstract

Subject/Topic The process of improving financial literacy of the Russian population / Problems of assessment of the real level of financial literacy of the population in Russia.

Socio–economic reforms implemented in Russia require the raise of financial literacy in Russia to achieve real effect from the implemented measures. The further development of the financial sector of the Russian economy implies a wide participation of the Russian population in social and economic processes, which is possible only with an increase in the level of financial literacy. Currently, the measurement of the level of financial literacy of the Russian population is carried out by various organizations using different methods and quite irregularly. This does not allow to determine the dynamic changes in the real level of financial literacy of the Russian population, which should be controlled by monitoring, using a single officially adopted methodology for measuring the opinion of the Russian population on this issue.

Goals/Objectives To estimate the level of financial literacy of the population in Russia on the basis of statistical data analysis. To analyze modern theoretical–methodological approaches to assessment of the level of financial literacy in Russia and digital assessment of the level of financial literacy of the population.

Methodology Methodology of empirical level.

Results and Conclusions The analysis of theoretical and methodological approaches to the study of the level of financial literacy of the Russian  population. The developed methodological approaches to the digital assessment of the level of financial literacy / Application of unified system of indicators and a common methodology for the digital assessment of the level of financial literacy of the Russian population meets the strategic objective of ensuring economic growth and improvement of the quality of life of Russians.

Keywords: financial literacy of the population, the level of financial literacy of the population, the population’s attitudes towards the level of financial literacy, economic growth, quality of life.

References:

Lusardi A., Mitchell O. 2009. How Ordinary Consumers Make Complex Economic Decisions: Financial Literacy and Retirement Readiness (NBER Working Paper No. 15350). National Bureau of Economic Research, Inc.

2013. Kempson, V. Perotti & Scott K. 2013. Measuring financial capability: a new instrument and results from low–and middle–income countries (No. 79806) (P. 1–176). The World Bank.

Financial Services Authority; Atkinson, McKay, Kempson, & Collard, 2006; HM Treasury, 2007.

2015. E. Kuzina Financial literacy and financial competence: definition, methods of measurement and analysis in Russia [Finansovaya gramotnost’ i finansovaya kompetentnost’: opredelenie, metodiki izmereniya i rezul’taty analiza v Rossii] // Economy Questions. – 2015. – No. 8. Pp. 129–148. [in Russian]

Mason C., Wilson R. 2000. Conceptualizing financial literacy (Working Paper). Loughborough University. P 7.

Hastings, J.,B. Madrian, and W. Skimmyhorn Financial literacy, financial education and economic outcomes. National Bureau of Economic Research, 2012. no. w18412. // [Electronic resource] URL: https://www.nber.org/papers/w18412.pdf. (date of access – 20.10.2019)

Lusardi A., Mitchell O. S. The economic importance of financial literacy: Theory and Evidence. Journal of Economic Literature, 2014, vol. 52 (1), pp. 5–44. [Electronic resource] URL: http://dx.doi.org/10.1257/jel.52.1.5 (date of access – 20.10.2019)

The state of financial literacy of the population of Russia: results of sociological research // “Interregional cooperation in the framework of the strategy of improving financial literacy in the Russian Federation for 2017–2023: current state and prospects of development”[Sostoyanie finansovoj gramotnosti naseleniya Rossii: rezul’taty sociologicheskih issledovanij // «Mezhregional’noe vzaimodejstvie v ramkah realizacii strategii povysheniya finansovoj gramotnosti v Rossijskoj Federacii na 2017–2023gg.: sovremennoe sostoyanie i perspektivy razvitiya»] November 29, 2018, Moscow. [Electronic resource] //Analytical center NAFI–URL: https://260619.selcdn.ru/Materials/imaeva–sostoyanie–finansovoj–gramotnosti–naseleniya–rossii_rezultaty–sociologicheskih–issledovanij.pdf (accessed 27.10.2019) [in Russian]

2013. Kempson, V. Perotti & Scott K. 2013. Measuring financial capability: a new instrument and results from low–and middle–income countries (No. 79806) (P. 1–176). The World Bank.

OECD (2016), Group of twenty / OECD IFRS “Concept of basic knowledge and skills on financial literacy for adults” [Electronic resource] // URL: https://fingramota.econ.msu.ru/sys/raw.php?o=1519&p=attachment (accessed 27.10.2019)

Alifanova E. N., Yevlakhova Y. S. Analysis of methodological approaches to the development of indicators of financial literacy of the population [Analiz metodicheskih podhodov k razrabotke indikatorov finansovoj gramotnosti naseleniya]// Finance and credit. – 2013. – No. 12 (540). – Pp. 18–26; [in Russian]

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Abstract

Subject/Topic The article discusses various types and forms of territories with special legal status. The economic and political goals pursued by countries in creating such zones are considered.

Goals/Objectives The authors had an aim to consider the most successful experience in the creation and functioning of special zones in the world in historical retrospective, to identify the main conditions and factors conducive to the effective functioning of territories with special legal status.

Methodology The approach to the procedure for economic zones creation is considered. The world experience of the formation and development of territories with special legal status is analyzed. The authors have presented the “ladder” of the development of the SEZ – the evolution of zones as they emerge and develop in the context of the level of socio–economic development of the country.

Conclusion and Relevance Based on the analysis of the functioning of special zones in dynamics in different countries of the world at different stages of development, the authors have made the following conclusions:

• the economic and political goals of creating special zones directly depend on the level of development of a particular country;
• there is a dependance between the specialization of zones and the stage of economic development of the country;
• the creation of such zones contributes not only to the innovation and investment development of the country, but also to the territories in which they are located;
• special zones are not only an effective tool for managing and stimulating the development of territories, but also an effective means of attracting foreign investment;
• a synergistic effect is observed in relation to territories located outside the zones;
• the presence of such zones raises the level of the country on the world stage.

Keywords: PDA, innovation and investment development, free zones, special economic zones, free trade zones, development of territories.

References:

Mejidov Z.U. (2016) – Foreign experience of the functioning of special economic zones [Zarubezhnyi opyt funktsionirovaniya osobykh ehkonomicheskikh zon] // Science vector of Togliatti State University. Series: economics and management [Vektor nauki tol’yattinskogo gosudarstvennogo universitetA. SeriYA: ehkonomika i upravlenie]. – 2016. – No. 1. – p. 55–61 [in Russian].

Smorodinskaya N.V. (2011) – Organization of special economic zones in world and Russian practice: conceptual aspects [Organizatsiya osobykh ehkonomicheskikh zon v mirovoi i rossiiskoi praktikE: kontseptual’nye aspekty] // Bulletin of the Institute of Economics of the Russian Academy of Sciences [Vestnik Instituta ehkonomiki Rossiiskoi akademii nauk]. – 2011. – No. 3. – p. 16–36 [in Russian].

Kharchenkova E.V., Simutina N.L. (2018) – On assessment of the effectiveness of mechanisms of territories of the priority development of the Far East [Ob otsenke ehffektivnosti mekhanizmov territorii operezhayushchego razvitiya Dal’nego Vostoka] // Society and Economics [Obshchestvo i ehkonomika]. 2018. p. 105–117 [in Russian].

Stroev P.V., Vlasyuk L.I. (2017) – The debt burden of the regions and regional policy [Dolgovaya nagruzka regionov i regional’naya politika] // Finance: theory and practice [FinansY: teoriya i praktika]. 2017.Vol. 21. No. 5 (101). p. 90–99 [in Russian].

Ivanter V.V., Porfiryev B.N., Sorokin D.E., Eskindarov M.A., Maslennikov V.V., Shirov A.A., Abdikeev N.M., Abramova M.A., Bogachev Y .S., Goncharenko L.I., Govtvan O.D., Gusev M.S., Dubova S.E., Ershov M.V., Zubets A.N., Kolpakov A.Y., Ksenofontov M.N., Kuvalin D.B., Mikheeva N.N., Moiseev A.K. and others (2018) – How to give impetus to the development of the Russian economy: priorities for action (proposals for the main areas of activity of the Government of the Russian Federation until 2024) [Kak pridat’ impul’s razvitiyu rossiiskoi ehkonomikI: prioritety deistvii (predlozheniya k osnovnym napravleniyam deyatel’nosti Pravitel’stva RF do 2024 G.] // Finance: theory and practice [FinansY: teoriya i praktika]. 2018.V. 22. No. P 1. p. 4–15 [in Russian].

Fattakhov R.V., Stroyev P.V. (2016) – Spatial development of Russia: challenges of the present and the formation of points of economic growth [Prostranstvennoe razvitie RossiI: vyzovy sovremennosti i formirovanie tochek ehkonomicheskogo rosta] // In the collection: In search of lost growth. Collection of scientific articles of the II International Forum of the University of Finance [V sbornikE: V poiskakh utrachennogo rostA. Sbornik nauchnykh statei II Mezhdunarodnogo foruma Finansovogo universitetA.]. 2016. p. 181–204 [in Russian].

Nosova, S.S., Makar, S.V., Chaplyuk, V. Z., Medvedeva, A. M., Semenova, A., N. (2018) – Collaborative Nature of Innovative Economy Naturaleza colaborativa de la economía innovadora. Espacios. 2018.V. 39 (41). p. 32–41.

Shamina L.K., Makar S.V., Kashin V.K. Cluster–oriented approach to the formation and implementation of the development potential of the region [Klasterno–orientirovannyi podkhod pri formirovanii i realizatsii potentsiala razvitiya regiona] // Scientific and Technical Sheets of St. Petersburg State Polytechnic University. Economic sciences [Nauchno–tekhnicheskie vedomosti Sankt–Peterburgskogo gosudarstvennogo politekhnicheskogo universitetA. Ehkonomicheskie nauki]. 2016. No. 1 (235). p.58–66 [in Russian].

Nizamutdinov M.M., Oreshnikov V.V. (2018) – Information support for the formation of strategies for innovative development of regions on the basis of the adaptive simulation model [Informatsionnaya podderzhka formirovaniya strategii innovatsionnogo razvitiya regionov na osnove adaptivnoi imitatsionnoi modeli] // Systems and means of informatics [Sistemy i sredstva informatiki]. 2018.Vol. 28. No. 2. p. 154–169 [in Russian].

Nizamutdinov M.M., Oreshnikov V.V. (2018) – Issues of regulation of the behavior of economic agents in the management of territorial development [Voprosy regulirovaniya povedeniya ehkonomicheskikh agentov pri upravlenii territorial’nym razvitiem] // Management Sciences [Upravlencheskie naukI]. 2018.V. 8. No. 3. p. 74–87 [in Russian].

Fattakhov R.V., Nizamutdinov M.M., Oreshnikov V.V. (2018) – Socio–economic and demographic problems of sustainable development of the regions of the Russian Federation with special status [Sotsial’no–ehkonomicheskie i demograficheskie problemy ustoichivogo razvitiya regionov Rossiiskoi Federatsii s osobym statusoM]. Economy. Taxes. Right [EhkonomikA. NalogI. Pravo]. 2018.Vol. 11. No. 4. p. 90–101 [in Russian].

Tolkachev S.A., Romanova Y.A., Morkovkin D.E. (2018) – Analysis of international experience in the development of the digital economy and the formation of proposals for its adaptation in the industry of Russia [Analiz mezhdunarodnogo opyta razvitiya tsifrovoi ehkonomiki i formirovanie predlozhenii po ego adaptatsii v promyshlennosti Rossii] // Scientific works of the Free Economic Society of Russia [Nauchnye trudy Vol’nogo ehkonomicheskogo obshchestva Rossii]. 2018.Vol. 211. No. 3. p. 229–245 [in Russian].

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Silvestrov S.N., Pobyvaev S.A., Kuznetsov N.V., Kotova N.E., Lapenkova N.V. (2017) – Formation of risk management system in foreign practice [Formirovanie sistemy upravleniya riskami v zarubezhnoi praktike] // Issues of Economics and Law [Voprosy ehkonomiki i prava]. 2017. No. 110. p. 19–23 [in Russian].

Abstract

Subject/Topic The article presents the main problems which the owner of intellectual capital faces with, as well as possible ways to solve them. For the reader, was illustrated the problem which everybody can face with: «how to stay competitive in the labor market».

Goals/Objectives The purpose of this article is to identify the risks associated with intellectual capital and people, as its main holder in the digital economy.

Methodology In this article, the analysis of the problem is carried out by analyzing modern literature, comparing the position of the intellectual in the economy before and after the introduction of information technology.

Conclusions and Relevance As a result of the study, the ways to optimize the work of intellectual capital in the digital economy were proposed, and the actions of government bodies to solve the problem of adaptation of intellectual capital in the context of digitalization were noted.

Keywords: digital economy, intellectual capital, information technology, digitalization, accounting.

References:

Human capital in the format of digital economy: international scientific conference dedicated to The 90th anniversary of S. P. Kapitsa: collection of reports. – Moscow: RosNOU. – 2018. – 432 PP.

Bulyga, Terina (2011) – Bulyga R. P., Terina S. N. The concept of intellectual capital: structure and key indicators.  / Audit statements.2011.No. 11.Pp. 3-13

Amerslanova (2017) – Features of evaluation of intellectual services. / Amerkhanova A. N.; Economy. Business. Banks. 2017. No. S9. Pp. 180-184

International financial reporting standard (ias) 38 ” Intangible assets “[Electronic resource] // URL: http://www.consultant.ru/cons/cgi/online.cgi? (accessed 07.12.2019)

The order of the Ministry of Finance of Russia from 27.12.2007 No. 153n (ed. by 16.05.2016) “On approval of Provisions on accounting “Accounting of intangible assets” (PBU 14/2007)” (Registered in Ministry of justice of Russia 23.01.2008 N 10975). [Electronic resource] // URL: http://www.consultant.ru/document/cons_doc (accessed 07.12.2019)

Sagynbekova (2018) – Digital economy: concept, prospects, development trends in Russia / Sagynbekova A. S.; International scientific and technical journal “THEORY. PRACTICE. INNOVATION”, 2018.

Yudina (2016) – Understanding the digital economy /T. N. Yudina ; Theoretical Economics,2016.  No. 3. Pp. 12-16

Automation of accounting. Overview of effective tools to automate your enterprise. [Electronic resource] // URL: https://promdevelop.ru/avtomatizatsiya-buhgalterskogo-uchyota/ (accessed 07.12.2019)

Human capital in the digital economy. [Electronic resource] // URL: https://rosnou.ru/pub/diec/assets/files/SbornikMaterialov.pdf (accessed 07.12.2019)

Putin V. V. Message of the President of the Russian Federation to the Federal Assembly on December 1, 2016 [Electronic resource] / / URL: kremlin.ru/events/president/news/53379. (accessed 07.12.2019)

Bostrom (2016) – Artificial intelligence. Possible ways, dangers and strategies / Bostrom Nm: Publishing Mann, Ivanov and Ferber, 2016.

Program ” Digital economy of the Russian Federation “[Electronic resource] // URL:

http://static.government.ru/media/files/ 9gFM4FHj4PsB79I5v7yLVuPgu4bvR7M0.pdf (accessed 07.12.2019)

Abstract

Subject/topic: The article analyzes the activities of banks with state participation and examines the role of these banks in competition in the banking service s market.

Methodology: Today in Russia there is a problem of significant nationalization of the banking sector. To confirm this thesis, an analysis and estimation of the number of banks with state participation (state-controlled) in the banking system of Russia was carried out.

Results: The paper considers the processes of nationalization of the banking sector, identifies the main reasons for the increase in the degree of state presence in the banking sector. It was revealed that the assets of banks controlled by the state account for more than half of the assets of the entire system. Unequal access to financing in the banking sector is noted, and the prevailing nature of the implementation of state programs of financial support for credit organizations in Russia also contributes to a decrease in competition. These support measures are applied during the periods of exacerbation of systemic crises in the economy, mainly through the banks controlled by the state. The question is being raised at the legislative level to determine which banks should be classified as state-owned banks.

Conclusions and Relevance: As a result of studying the problem under consideration, the authors believe that state-controlled banks have the largest share of assets and capital in the structure of the banking sector. From this can be concluded that there is a significant presence and a noticeable tendency for the state to grow in the banking sector, the main negative consequence of which is the deterioration of its competitive environment. The reduction of competition is caused by the rapid increase in the number of banks losing their licenses, usually it is banks in which the state does not participate.

Key words: competition, the banking sector, state-owned banks, banks controlled by state capital.

References:

Abramova, Markina (2016) –  Abramova M.A., Markina E.V. Monetary and Financial System: the textbook [Denezhno-kreditnaya i finansovaya sistemy: uchebnik] – M .: KNORUS 2016. [in Russian]

Pastukhanov (2016) – Pastukhanov A.E. Risk management in banks with state participation. [Upravlenie riskami v bankah s gosudarstvennym uchastiem]- // Finance and management. [Finansy i upravlenie] No. 3. P.1-16.

Romanova (2016) – Romanova L. Management of regulatory risk in banks with state participation. [Upravlenie regulyatornym riskom v bankah s gosudarstvennym uchastiem] – // [RISK: Resources, Information, Procurement, Competition]. [RISK: Resursy, Informaciya, Snabzhenie, Konkurenciya]. 2016. No3. P. 249-252.

Tavasiev (2016) – Tavasiev A.M. State banks and banks with state participation in capital are necessary. [Gosbanki i banki s gosudarstvennym uchastiem v kapitale neobhodimy]. – //Banking. [Bankovskoe delo] 2016. P. 42-45.

Gulko, Tverdokhlebova, Churilov (2016) = – Gulko A.A., Tverdokhlebova O.N. Churilov A.S. Development strategies of banks with state participation in the formation of a modern financial architecture. [Strategii razvitiya bankov s gosudarstvennym uchastiem v usloviyah formirovaniya sovremennoj finansovoj arhitektury] – // Economics and entrepreneurship. [Ekonomika i predprinimatel’stvo]. 2016. No. 11. P.927-930.

Shmyreva, Erokhin (2017) – Shmyreva A.I., Erokhin D.V. On the activities of banks with state participation in the banking services market. [O deyatel’nosti bankov s gosudarstvennym uchastiem na rynke bankovskih uslug]. – // Economics and entrepreneurship. [Ekonomika i predprinimatel’stvo]. 2017. No4. P. 741-744.

Goncharenko (2018) – Problems of functioning of banks with state participation in the national economy. [Problemy funkcionirovaniya bankov s gosudarstvennym uchastiem v nacional’noj ekonomike] – // Vector of economics. [Vektor ekonomiki].2018. No4. P.47.

Report on the development of the banking sector and banking supervision in 2007-2017 [Electronic resource] – [Otchet o razvitii bankovskogo sektora i bankovskogo nadzora v 2007-2017 godah] [Elektronnyj resurs]URL: http://www.cbr.ru/publ/?PrtId=nadzor

Ponamorenko A. Sinyakov A. The effect of strengthening banking supervision on the structure of the banking system: Conclusions based on agent-based modeling – [Vliyanie usileniya bankovskogo nadzora na strukturu bankovskoj sistemy: Vyvody na osnove agentnoorientirovannogo modelirovaniya] –  // Money and Credit. [Den’gi i Kredit]. – 2018. – t. 77 – No. 1. P. 26-50

Shamina O. State-owned banks have occupied the Russian market: who cares about this. – Russian service of the BBC.  [Gosbanki zanyali rossijskij rynok: komu ot etogo ploho. – Russkaya sluzhba Bi-bi-si]. – 2017 – [Elektronnyj resurs]

URL: https://www.bbc.com/russian/features-41271661 (accessed: 01/12/2019)

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Erokhin (2015) – D. Erokhin Discussion approaches to the assessment of the activities of commercial banks with state participation. [Diskussionnye podhody k ocenke deyatel’nosti kommercheskuih bankov s gosudarstvennym uchastiem]. – // Eurasian Union of Scientists. [Evrazijskij soyuz uchenyh] 2015.P. 92-94.

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Abstract

Subject / Topic: In the Russian military–industrial complex, there is a problem of excessive dependence on the state defence order, which in the future threatens the stability of the industry and the entire economy. The article is devoted to the development of civilian production by enterprises of the military–industrial complex and the formation of the portfolio of orders.

Goals/Objectives The state, represented by the Government, is trying to get out of the circumstances, looking for ways to reduce the dependence of military-industrial companies on state money. In pursuit of these goals, in recent years, a course has been taken to increase the volume of production of civilian products and the exploration of civilian markets.

Methodology The diversification process is accompanied by certain difficulties, many of which enterprises are able to overcome on their own, using available tools related to intellectual property. The article discusses the essential aspects of the work of enterprises of the military–industrial complex in the field of creation and protection of intellectual property and their relationship with the ongoing diversification policy.

Results An assessment of the impact on the development prospects of the military industry enterprises introducing high–tech industries is given, measures to accelerate the implementation of digital technologies at military industry enterprises in order to increase their economic efficiency are proposed.

Conclusions and Relevance On the national scale, the economic effect of development costs and cost of implementing innovative high–speed digital technologies is measured by their contribution to the reduction of the cost of development and production in use. To assess the contribution of digital technologies into the development of the country’s economy, it is necessary to develop integrated methods and approaches to assess the effectiveness of the introduction of digital technologies in the growth of intellectual capital of military industry enterprises.

Keywords: military–industrial complex, intellectual property, diversification, active competition, defense order, civilian products, scientific and technological potential, state defense order, commercialization of innovative potential, risk reduction, financial stability.

References:

1. Diversification of the defense industry: goal, intermediate stage or means of development? [Diversifikaciya OPK: cel’, promezhutochnyj etap ili sredstvo razvitiya?] // New defense order: electron. journal 2019.No. 4 (57) URL: https: //dfnc.ru/oboronzakaz/diversifikatsiya–opk–tsel–promezhutochnyj–etap–ili–sredstvo–razvitiya/
2. Kupriyanova (2017) – Kupriyanova L.M. Actual problems of the commercialization of high technology. [Aktual’nye problemy kommercializacii naukoemkih tekhnologij.] Scientific journal: Economy. Business. Banks [Mezhdunarodnyj Nauchnyj zhurnal: Ekonomika. Biznes. Banki] 2017. No. 1 (18). p. 52–64.
3. Kiselev (2017) – Kiselev M.N. Legal protection of the results of intellectual activity as a tool for the commercialization of developments. [Pravovaya ohrana rezul’tatov intellektual’noj deyatel’nosti, kak instrument kommercializacii razrabotok] publisher 2017
4. Kupriyanova (2019) – Kupriyanova L.M. An effective model for the commercialization of intellectual property. [Effektivnaya model’ kommercializacii intellektual’noj sobstvennosti] Scientific journal: World of the New Economy. [Nauchnyj zhurnal: Mir novoj ekonomiki] 2019.Vol. 13. No. 1. p. 104–110.
5. Kupriyanova (2016) – Kupriyanova L.M. Analysis of indicators of intellectual property // Theses of the report at the conference “Economic potential of industry in the service of the military–industrial complex”. [Analiz pokazatelej intellektual’noj sobstvennosti // Tezisy doklada na konferencii «Ekonomicheskij potencial promyshlennosti na sluzhbe oboronno–promyshlennogo kompleksa»] Financial University, Moscow: 2016
6. Shcherbakov (2019) – Shcherbakov A.G. Organizational and economic mechanism for the introduction of digital technologies at the enterprises of the military–industrial complex of Russia: monograph. [Organizacionno–ekonomicheskij mekhanizm vnedreniya cifrovyh tekhnologij na predpriyatiyah oboronno–promyshlennogo kompleksa Rossii: monografiya] M: Prospect, [Prospekt] 2019. –176 p.

Abstract

Subject/Topic The article describes the main problems and development areas of project financing in Russia, the basic components of project financing and also the aspects of legal regulation of project financing.

The relevance of this topic is justified by the widespread use of project financing in Russia and foreign countries in the twenty–first century.

Goals/Objectives The main objective is to study modern problems and development directions of project financing in Russia in general, consider the features and basic components of project financing in Russia and the aspects of legal regulation of project financing.

Conclusions and Relevance Despite a number of difficulties faced by the Russian economy, project financing activity is quite intensive and continues to gain momentum. There are certain restrictions for foreign investors, but in general they are provided with quite favorable conditions for participation in Russian investment projects. Recently high levels of new long–term investments in project financing has become increasingly popular in Russia.

Keywords: project financing, public–private partnership, foreign investments, insurance, pledge, bankruptcy, project company, risks.

References:

On insolvency (bankruptcy): Federal Law No. 127 [O nesostoyatel`nosti (bankrotstve): Federal`ny`j zakon № 127–FZ]: [adopted by the State Duma on September 27, 2002]. – Access from legal system ConsultantPlus. – Text: electronic. [in Russian]

Belousova (2019) – Belousova E. M. The main restrictions for foreign direct investment in developing countries [Osnovny`e ogranicheniya dlya pryamy`x inostranny`x investicij v razvivayushhiesya strany`] / E.M. Belousova // Science and Innovation in the XXI Century: Actual Issues, Discoveries and Achievements: Coll. scientific conf. – Penza, 2019.– p.83 – 85. [in Russian]

Zagoruyko (2012) – Zagoruyko I. Y. Risk system in the implementation of investment projects [Sistema riskov pri realizacii investicionny`x proektov] / I.Y. Zagoruyko // Humanitarian and socio–economic sciences: theory and practice: – Perm, 2012.– p.130 – 134. [in Russian]

Chumakov (2017) – Chumakov I.I. Public–private partnership as the main form of partnership between state and business [Gosudarstvenno–chastnoe partnerstvo kak osnovnaya forma partnerstva gosudarstva i biznesa] / I.I. Chumakov // Actual problems and prospects of economic development: Russian and foreign experience. – 2017. – No. 11. – p. 29–32. [in Russian]

Galin and Tolkachev (2019) – J. Galin, D. Tolkachev. Project finance in the Russian Federation. [Electronic resource. Access mode: https://uk.practicallaw.thomsonreuters.com/ Date of access: 11/23/2019]

Turetsky and Johannesen (2019) – M. Turetsky, R. Johannesen. Project Finance Report: Russia. [Electronic resource. Access Mode: https://www.iflr.com/Article/3646251/2017–Project–Finance–Report–Russia.html?ArticleId=3646251 Date of access: 11.23.2019]

Nikiforova and Kupriyanova (2017) – Nikiforova E.V., Kupriyanova L.M. Sustainable development as a strategy of modern organization [Ustojchivoe razvitie kak strategiya sovremennoj organizacii] Publishing house “RIM University” Scientific journal: Economy. Business. Banks [izdatel’stvo “RIM Universitet”, nauchnyj zhurnal: Ekonomika. Biznes. Banki] 2017. No. S3. p. 96–102. [in Russian]

Bulyga and Kupriyanova (2015) – Bulyga R.P., Kupriyanova L.M. Assessment of compliance risks [Ocenka komplaens–riskov] Publishing house “RIM University” Scientific journal: Economy. Business. Banks [izdatel’stvo “RIM Universitet”, nauchnyj zhurnal: Ekonomika. Biznes. Banki] 2015. No 3 (12). p. 16–32. [in Russian]

Kupriyanova and Golysheva (2016) – Kupriyanova L.M., Golysheva N.I. Risk analysis according to the accounting financial statements [Analiz riskov po dannym buhgalterskoj finansovoj otchetnosti] Publishing house “RIM University” Scientific journal: Economy. Business. Banks [izdatel’stvo “RIM Universitet”, nauchnyj zhurnal: Ekonomika. Biznes. Banki] 2016. No. S10. p. 40–55. [in Russian]

Kupriyanova (2017) – Kupriyanova L.M. Insolvency: factors limiting the activities of the organization [Neplatezhesposobnost’: faktory, ogranichivayushchie deyatel’nost’ organizacii] Publishing house “RIM University” Scientific journal: Economy. Business. Banks [izdatel’stvo “RIM Universitet”, nauchnyj zhurnal: Ekonomika. Biznes. Banki] 2017. No 3 (20). p. 162–173. [in Russian]

Abstract

Subject / Topic Legal regulation of transport activities and the international production of cars by major manufacturing companies.

Goals / Objectives Study of the international car market; analysis of the development of automotive markets in Europe and the national car market of Russia; study of the general global directions of the world car market, international trading activity in the car market.

Methodology The study of the problems of development of the car market in the conditions of interest of partner countries, the assessment of the importance and role of the automotive construction industry in strengthening economic stability and the country’s competitiveness in the international automobile market.

Conclusions and Relevance The introduction of new areas of the automotive industry, the emergence and development of new markets at the international level are justified by the completion of the selection of the most influential automotive regions. The new directions in the production and sale of cars appear under the influence of leaders in the international automotive industry, such as General Motors and Ford (USA), Volkswagen (Germany), Toyota (Japan), German-American DaimlerChrysler and Franco-Japanese Renault – Nissan, which are actively developing automobile manufacturing.

Keywords: legal regulation, international car production, transport activities, auto industry, national car market.

References:

Kapustin (2017) – Kapustin A.N. Theory. V.4 – Passenger Car Market. [Rynok legkovyh mashin]– Moscow: Manuscript, 2017 [in Russian]

Dosortsev (2008) – Dosortsev V.A. One code or two? (Is the Economic Code necessary alongside Civil Code?) [Odin kodeks ili dva? (Nuzhen li Hozyajstvennyj kodeks naryadu s Grazhdanskim?)] //Journal of Civil Law. 2008. N 4. V. 8. [in Russian]

Egiazarov (2011) – Egiazarov V.A. Transport law: Textbook. 7th ed. [Transportnoe pravo: Uchebnik. 7–e izd.] M.: Yusticinform, 2011. Page 5 — 9; Morozov S. Y. Transport Law: Tutorial. M.: Volters Cluver, 2012. [in Russian]

Civil law: In 4 v. V. 4: Liability law: The textbook for students [Obyazatel’stvennoe pravo: Uchebnik dlya studentov] / Ed. E. A. Sukhanov. 3rd ed., M., 2008. [in Russian]

New and used cars, car reviews and news of the cars world [Novye i byvshie v upotrebelnii avtomobili, rev’yu i novosti avtomombil’nogo mira] Electronic resource. Available on site: autoBlog .com (date of access: 11.10.2019)

AVTOSTAT: Autonews: news of car market, autostat.ru car business [AVTOSTAT: Avtonovosti: novosti avtorynka, avtobiznesa] Electronic resource. Available on site: autostat.ru

LADAONLINE. ladaonline.ru Information and Analysis Agency [LADAONLINE. Informacionno–analiticheskoe agentstvo] Electronic resource. Available on site: ladaonline.ru (date of access: 11.10.2019)

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Spichak (2016) – Spichak E.A. Study of the international trading environment by auto companies when appearing on the foreign market [Izuchenie mezhdunarodnoj torgovoj sredy avtokompaniyami pri poyavlenii na vneshnem rynke] // News of the Financial Institute. 2016. N 4 [in Russian]

Abstract

Subject/Topic The article is devoted to the analysis of the tax burden and the problems of its optimization in modern conditions.

Goals/Objectives The purpose of the research work is to analyze the tax burden on enterprises in Russia and the problems of its optimization in modern conditions. To achieve this goal, the tasks were set: to analyze the tax burden in the Russian Federation for 2006–2018, to conduct a comparative analysis of the tax burden by industry in the Russian Federation in 2018, as well as a comparative analysis in Russia and other countries according to the ranking Paying Taxes–2018, to explore the directions of optimizing the tax burden in modern conditions.

Methodology Methods of analysis and synthesis, induction and deduction, comparison method.

Conclusions and Relevance The article reveals that in Russia the tax burden in 2018 increased compared to the level of 2017. In Russia the tax burden is lower than in China, France and Germany, but higher than in the United States and the United Kingdom. In Russia, the tax burden is very different in different sectors of the economy. In the article the directions for optimization of tax burden in the Russian Federation are developed.

Keywords: tax policy, taxes, taxation, tax system, tax burden, monetary policy, tax optimization, tax burden optimization.

References:

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Abaev (2018) – Abaev S. S. Comparative analysis of the tax burden of an economic entity by the methodology of the Ministry of Finance of Russia [Sopostavitelnyiy analiz nalogovoy nagruzki ekonomicheskogo sub’ekta po metodike Minfina Rossii] / / Actual problems of Economics, sociology and law [Aktualnyie problemyi ekonomiki, sotsiologii i prava]. 2018.  # 3. p. 15–17 [in Russian]

Amanzholova (2019) – Amanzholova B. A. Tax burden of economic entities: problems of control and methods of analysis [Nalogovaya nagruzka ekonomicheskih sub’ektov: problemyi kontrolya i metodyi analiza]/ B. A. Amanzholova, S. V. Stepanova / / Bulletin of Tomsk state University. Economy [Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika] 2019.  # 46. p. 108–126 [in Russian]

Bochkov (2019)– Bochkov P. V. Optimization of taxation as a way to reduce the tax burden of the company [Optimizatsiya nalogooblozheniya, kak sposob snizheniya nalogovoy nagruzki kompanii] / P. V. Bochkov, A.V. Orlova / / Vector of Economics [Vektor ekonomiki]. 2019.  # 2 (32). p. 25 [in Russian]

Buldygin (2019)–Buldygin P. A. Optimization of tax burden, positive and negative sides of offshore economic zones [Optimizatsiya nalogovoy nagruzki, polozhitelnyie i otritsatelnyie storonyi offshornyih ekonomicheskih zon]/ P. A. Buldygin, A. I. Rodina / / Vestnik Tula branch of the Financial University [Vestnik Tulskogo filiala Finuniversiteta]. 2019.  # 1–2. p. 53–55 [in Russian]

Bukhanova (2019)–Bukhanova E. A. Assessment and analysis of the level of tax burden of the organization in the Russian Federation [Otsenka i analiz urovnya nalogovoy nagruzki organizatsii v Rossiyskoy Federatsii] / E. A. Bukhanova, I. A. Biryukov / / Science and education: economy and Economics; entrepreneurship; law and management [Nauka i obrazovanie: hozyaystvo i ekonomika; predprinimatelstvo; pravo i upravlenie]. 2019. # 2 (105). p. 24–28 [in Russian]

Viskova (2018)–Viskova E. O. External methods of optimization of the tax burden of the company [Vneshnie metodyi optimizatsii nalogovoy nagruzki kompanii] / / Alley of science [Alleya nauki]. 2018. Vol.  # 6 (22). p. 566–573.

Vysotin (2017)–Vysotin S. N. Characteristics of methods of analysis of tax load and tax burden [Harakteristika metodov analiza nalogovoy nagrzuki i nalogovogo bremeni]/ S. N. Vysotin, D. A. Osipov / / Territory of science [Territoriya nauki]. 2017.  # 1. p. 176–180 [in Russian]

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Kupriyanova (2017) – Kupriyanova L.M. Insolvency: factors limiting the organization [Neplatezhesposobnost’: faktory, ogranichivayushchie deyatel’nost’ organizacii.] Economy. Business. Banks [Mezhdunarodnyj Nauchnyj zhurnal: Ekonomika. Biznes. Banki] 2017. No 3 (20). p. 162-173.

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Abstract

Subject / Topic Tax evasion disrupts the normal course of social reproduction and impedes social development in general. Non-payment of taxes significantly reduces the revenue side of the budget and, consequently, the ability of the state to address socio-economic issues, financing health, education, science, law enforcement. In addition, tax evasion indicates a violation of social ties between different social groups and the state. The presence of these consequences makes it important to consider tax evasion as a social problem of the Russian society, as well as a problem of social management, since the timeliness, accuracy and correctness of management decisions depends on the positive or negative dynamics of its development.

Goals/Objectives To focus on identifying and prosecuting participants in tax evasion schemes. Ensuring transparency of economic transactions, including transparency of foreign economic transactions and disclosure of information about the beneficial owners of their participants and the beneficial recipients of taxable income in Russia, should be a prerequisite for the application of tax benefits and preferences, including preferential tax rates provided by international agreements on avoidance of double taxation. Strengthening of penalties and control measures for legalization (laundering) of money or other property acquired by other persons in a criminal way, as well as for financial transactions and other transactions with money or other property acquired as a result of the сommission of a crime in order to give lawful appearance to the use of these funds.

Methodology The information posted on the website of the FTS of Russia, Rosfinmonitoring and the Ministry of Finance, as well as examples of methods of combating fraud in relation to the specifics of the Russian economy.

Conclusions and Relevance The paper draws conclusions about the normalization of the situation, which can be achieved only through an integrated approach to the implementation of measures, with the participation of all interested parties.

Keywords: tax evasion, counteraction, shadow economy, money laundering, beneficial owner, tax crime.

References:

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Ermakova (2017) – Ermakova E. A. The fight against one-day firms as an effective means of countering tax evasion in Russia // Tax Evasion. Problems and solutions: monograph for graduate / [Borba s firmami odnodnevkami kak effektivnoe sredstvo protivodeystviya ukloneniyu ot uplatyi nalogov v Rossii] // Tax Evasion. Problems and solutions: monograph for graduate [Uklonenie ot uplatyi nalogov. Problemyi i resheniya: monografiya dlya magistrantov ] under the editorship of I. A. Maiburov, A. P. Kiriyenko, Y. B. Ivanov. M., 2017 342 p. [in Russian]

Danilevich, L. I. – L. I. Danilkiewicz Tax control and penalties for tax offences: the French experience [Nalogovyiy kontrol i sanktsii za nalogovyie pravonarusheniya: frantsuzskiy opyit] / L. I. Danilevich // Finance. [Finansyi] – 2016. 254 PP. [in Russian]

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