Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2024 number 3

The efficiency of the taxation system largely influences the economic development of any state. This article examines the problem of reforming the modern taxation system in the Russian Federation in view of the problems and shortcomings it has. The authors, based on an analysis of statistical data and materials from consulting agencies, has established that the tax burden on the economy in the Russian Federation exceeds the world average, as well as the indicators of most of the closest economic partner countries that are members of the Eurasian Economic Union. In addition, the modern taxation system in the Russian Federation imposes a significant tax burden on business, which hinders its progressive development in the medium and long term. Also, the modernization of the Russian taxation system is also necessary due to the construction of a digital economy, which requires automation of tax withholdings and effective control over tax accruals. It is concluded that the current Russian taxation system requires its optimization by reducing individual taxes and introducing a single tax on turnover and consumption, which will reduce individual taxes and replace them with a single tax that could be effectively used as part of the development of the digital economy.

This study examines the issue of the impact of digitalization on the intellectual property management system. The authors note that intellectual property, digital economy, and international cooperation will become key factors determining the socio-economic growth of economic entities and the country as a whole. The results of the study are divided into three key sections, providing theoretical and practical aspects. The first section examines the essence of intellectual property management. Authors presented the main approaches to defining the categories of “intellectual property” and “intellectual property management”. This section also includes a chart that represents level of funding of innovation activities by country, as innovation is a fundamental aspect of intellectual property. In the second section, the authors paid special attention to the issues of digitalizing the intellectual property management system. This section presents an analysis of official global statistical data, as well as data from the Russian Federation, which helped to identify the reasons for the heterogeneous contribution of innovation development to global progress. In the third section, the authors examined the risks associated with intellectual property management. They illustrated and described the main risk areas in the intellectual property system. The conclusion highlights that effective intellectual property management will enable organizations to adapt to the evolving relationships emerged due to the growth of the digital economy.

The article examines the concept of social responsibility of business structures in the service sector as a component of social sustainability. The article reveals the content, the main parameters, and a set of measures, the nature of which is determined by the level of development of the organization in the context of large and small businesses. An approach to understanding social responsibility in the service sector is argued, including the specifics of consumer cooperation activities, the main categories and directions of the social component.

In the context of digitalization, it is becoming relevant to search for approaches to the choice of management strategies for business structures of regional importance. The purpose of the study is to analyze the implementation of approaches to managing entrepreneurial ecosystems in the regions of Russia using the example of a sample of 200 ecosystems and to determine the choice of management strategies in the implementation of the digital transition. As a result, we propose criteria for identifying applied strategies in ecosystems, which determine the specific features of their implementation, in 16 areas. The share of ecosystems implementing digital platforms and technologies ranges from 7 to 37 % in groups of various sizes. We have found that most ecosystems in the context of digitalization choose a strategy to create a favorable environment for the development of projects and enterprises in combination with other strategies. We have identified the features of the digital transition for small ecosystems (the use of consulting and cooperation in the field of communications); for medium-sized ecosystems - the use of digital modules in value chains and full-fledged cooperation with manufacturers of digital products; In large ecosystems, there is a need for exclusive digital products aimed at maintaining the functioning of the entire ecosystem as a whole.

The demographic factor plays a crucial role in the economic development of countries, largely determining the pace of economic growth and the level of well-being of the population. The experience of Southeast Asian countries (India, China), Brazil and other countries shows that population growth is a powerful factor in economic growth. At the same time, excessively rapid population growth can increase poverty and lead to a decrease in the quality of life of the population. The purpose of the presented study is to analyze the influence of the demographic factor on socio-economic dynamics. The authors have established the features of demographic processes in the modern world. Global demographic trends have been identified, the main of which are an increase in the demographic burden on the economy as a result of population aging; uneven gender structure of the population; accelerating urbanization; active migration processes. The main theoretical approaches to the relationship between population size and socio-economic dynamics, set out in fundamental works devoted to the study of economic growth factors, are analyzed. It is concluded that population growth will have a positive impact on socio-economic development, provided that it is accompanied by a competent state economic policy to involve the growing population in the production process.

Digital transformation is a tool for strategic management and is designed to rebuild an enterprise from its product line to entire production and supply chain modernization in order to maintain and increase its competitiveness in a constantly changing business environment. At the same time, effective approaches, management methods and determination of digital transformation effectiveness have not been developed. In this article, an attempt was made to propose a method, as well as to select and adapt a mathematical apparatus for accounting the business environment influences on product line effectiveness, and therefore on digital transformation effectiveness of commercial enterprises in general. The scientific novelty of the proposed method lies in the application of new principles for taking into account factors of changes in the business environment and their mutual influence, as well as in approaches to calculating the forecast of their condition and development. The practical value of the proposed method is that it allows a commercial enterprise to quickly obtain an assessment of the factors, forecast their changes, and forecast the effectiveness of the product line (and therefore the overall effectiveness of the commercial company).

The article provides explicit formulas for the parameters of an effective stock portfolio obtained based on Markowitz’s theory, including for the Tobin’s Model. An empirical test was performed and confirmed the correctness of the obtained formulas. They can be useful in theoretical studies related to effective securities portfolios, as well as in the development of computer programs for analysing investments and the stock market.

Reproductive behavior is the primary basis of negative trends associated with a decrease in fertility in the world. The study of this phenomenon will allow us to find ways to regulate the current situation. However, the main problem lies in the complexity of statistical research of this phenomenon due to its specificity. In this article, an attempt was made to solve this problem by determining the location of Russian regions in the boundaries of reproductive behavior using the McKinsey matrix portfolio analysis method.

This article proposes an algorithm for calculating the vector of the stationary probability distribution for the Markov chain. Markov chains are effective for modeling complex systems in dynamics, including socio-economic processes, since instead of deterministic equations and dependencies, various scenarios are taken into account. At the same time, with an increase in the number of options, the complexity of solving the problem of finding a stationary probability distribution increases sharply. The idea of the algorithm is to replace the problem of solving the characteristic equation of the n-th degree for the matrix of probability transitions with the problem of linear programming. The mathematical formulation of the problem is formulated, including the definition of independent variables, finding the type of objective function, restrictions in the form of equalities. To perform calculations, a program was created in the algorithmic language Python. In order to verify and prove its effectiveness, calculations were carried out both for typical tasks of a general nature and for specific socio-economic cases. The obtained results completely coincided with the test ones and showed that the complexity of the algorithm is O(n). The developed technique allows wider application of Markov in the study of socio-economic processes and obtain more reliable results due to an increase in the number of probabilistic states of the system.

In modern conditions, the concept of sustainable economic development is effectively implemented through the processes of introducing ESG principles into the activities of enterprises in various industries. The hospitality industry is currently poorly engaged in the ESG transformation process. This is evidenced by the absence of companies from the hotel and restaurant business in ESG ratings. Modern realities require hospitality industry enterprises to reorient their activities in accordance with the principles of ESG transformation. ESG principles can be actively introduced into the cycle of use of fixed assets: from capital investment objects to liquidation objects. Fixed assets play a key role in the operations of hospitality businesses. Consumer demand for the company’s services depends on their volume, technical condition, as well as appearance. Corporate culture and the ESG agenda in modern conditions have a huge impact both on the entire resort and recreational industry of the country, and on the use of fixed assets within the industry. The purpose of this work is to assess the impact of corporate culture and the ESG agenda on the business activity of hospitality enterprises and the use of fixed assets. The ESG transformation of resort and recreational enterprises can be aimed at protecting the hospitality industry as a whole, as well as in the state economy, from risks that may arise due to conditions of uncertainty. The implementation of ESG transformation will contribute to the formation of a positive image, increasing the operating efficiency and competitiveness of entities in the hospitality sector.

This paper considers approaches to accounting for tax losses. It is determined that the accounting methodology depends on the way they are utilised. Tax losses claimed as a refund (Loss Carry-Back) represent a financial claim to the state, therefore they are qualified as an asset (receivable) within the current tax component. Losses claimed as a deduction (Loss Carry-Forward) qualify as a deferred tax asset in the deferred component. Three approaches to accounting for tax losses attributable to deferred taxes are characterised: conservative, mixed and positive. It is established that in the concept of temporary differences the economic benefit from the resulting tax loss is identified in relation to its tax base; in turn, in the concept of temporary (term) differences the tax effect is part of the «difference» between the accounting and tax result. It is concluded that the Russian Accounting Standard (PBU) 18/02 «Accounting for corporate income tax calculations» has the following shortcomings: tax losses are incorrectly classified, and the methodology of their accounting is not defined due to the distorted base of tax effects distribution. The results of this work may serve as a basis for improving national accounting standards.

The article examines the volatility of one of the key indices on the Russian stock market. Through the prism of statistical data analysis have been identified four key risk groups. The use of this method is justified by the obtained results. The proposed methodology can be used as a basis for forming an investment portfolio of shares with better diversification characteristics.

In the article author presents two approaches to libraries: functional and user defined. From the point of view of functional significance, the library performs the function of personality formation, educational, memorial, and communicative functions. From the point of view of the quality of services received by visitors, the library appears as an architectural, construction and professional library synthesis. The user can evaluate the quality of the services provided in real and virtual space. The library can provide leisure services - clubs, clubs, evenings, lectures, concerts. The functional importance of the library, combined with the high quality of the services provided, should be an attractive place for visitors. To research the real state of affairs, the results of sociological research conducted by All-Russian Center for the Study of Public Opinion in Russia in 2011, 2015, 2022, as well as in libraries in Novosibirsk in 2020 and 2024 are presented. All-Russian Center’s for the Study of Public Opinion results reflect attendance and solutions to the problem of low attendance. The results of the Novosibirsk study reflect an assessment of social attitudes towards libraries. Such an assessment was carried out through a content analysis of the system for collecting customer feedback on products, services, and organizations of Flame. The results of the study of Novosibirsk libraries were compared with some of the results of All-Russian Center for the Study of Public Opinion. The author concluded that the problems of non-attendance are somewhat “far-fetched”, which hide personal lack of activity, low motivation to work with book publications. The results of the research can be used in planning the library’s activities for the development of a user service system.