Innovative economics and society № 2 (32), 2021

The article considers human capital as a determining factor in the innovative development of a modern enterprise, analyzes the provision of economic entities with qualified specialists, whose professional activities, carried out on a systematic basis, are aimed at increasing the amount of scientific knowledge and searching for new areas of their use.

The article deals with the application of artificial intelligence technologies in the customs sphere and the emergence of the concept of artificial intelligence in Russian legislation. The problems of using artificial intelligence technologies in the customs sphere are studied, the legislative definition of the concept of artificial intelligence is studied in connection with the adoption of the law on conducting an experiment on the introduction of artificial intelligence technologies.

The tax system in different countries of the world is developed taking into account the peculiarities of the economy of states, the tax culture of the citizens of this country, and other indicators that affect the formation of an effective tax system. The article presents a comparative description of the current tax system of the Russian Federation and a number of European countries, presents the main tax charges, tax rates, features of tax accounting, and also presents the mechanisms of tax administration. In many European countries, the tax system is formed based on internal and external factors. Despite the single European Union, each member country has its own distinctive characteristics of forming a national tax system.

This article provides an overview of tax monitoring in Russian Federation, its advantages and disadvantages, preconditions for this form of tax control, also a list software, implementing it.

Labor productivity is one of the indicators for evaluating the activity of an enterprise, as well as an indicator for evaluating the world economy. Labor productivity shows the efficiency of the company's employees, has a direct impact on the output of finished products, as well as on the cost of products sold, works and services. This paper presents the role of labor productivity in the use of labor resources of the enterprise, presents methods for evaluating labor productivity, and also presents factors that affect the level of labor productivity. Labor productivity shows the effectiveness of the implementation of the actual and planned indicators of the enterprise for the production of products or the performance of works, the provision of services. The labor productivity indicator also characterizes the efficiency of the use of fixed assets of the enterprise in the production part of the organization.

The article considers the state, structure and dynamics of the meat and meat products market. The main factors influencing the pricing process of the main types of meat on the Russian market are determined. The main trends of the market development that emerged in the context of the pandemic are shown. The positive experience of the Cherkizovo Group, which allows the company to maintain its position in the industry market and improve the efficiency of its economic activities, is considered.

In the article, based on the methods of comparison, analysis and synthesis, the authors reveal the essence of financial control, its types, and the mechanism of its functioning. It is concluded that it is necessary to conduct scientific research on the increase of knowledge in the field of financial control and the development of methodological recommendations for its implementation in various sectors of the economy.

Research on the quality oversight of rail passenger transport services in China is at an early stage. The content of relevant quality service standards for rail passenger transport is basic in nature, which does not allow improvement in service quality management. At the same time, the emergence of high-speed rail has put higher demands on passenger service quality. Thus, this article analyses the factors affecting the quality of high-speed rail passenger service and, based on the study of foreign experience in setting service quality standards, puts forward proposals for the reconstruction of the quality management system.

The article analyzes the possibilities of using the Wu Xing pentagram in psychological and pedagogical research. The paper presents the Wu Xing pentagram template and describes the possibilities of its application in the analysis of research objects of various nature. Examples of the application of the Wu Xing pentagram in psychological and pedagogical research are given: anti-motives of consumption in the context of A. Maslow's theory, the cycle of interdependence of society and the Internet, the process of forming a healthy lifestyle among students.

The article sets out the history of the discovery, the geological uniqueness and the formation of the environmental status of the geological natural monument «Shore of Chersky». Based on the author's experience, his pedagogical capabilities are demonstrated for organizing field and educational practice of Omsk university students. Its importance and problems of use in tourist and excursion activities are noted.

The article is devoted to the issues of online training of Chinese students in Russian as a foreign language. Russian language course in the field of information technologies, developed by the teachers of the department "Russian and Foreign Languages" of the Omsk State University of Railway Transport, is described in it. The purpose of this course is to develop communication skills and abilities in all types of speech activity, as well as to increase the lexical (terminological) stock of Chinese students studying under the engineer training program at railway higher educational institutions. The paper presents blocks aimed at developing both oral (dialogues, answers to questions on the content of technical texts) and written speech skills (grammatical exercises, tasks for mastering vocabulary through the construction of phrases and sentences). All the tasks described in the article are aimed at the formation of professional and communicative skills of foreign students-future engineers.

In article reviewed the features of working with the Internet advertising from the point of view of the law. It uses the explanations of the Federal Antimonopoly Service of Russia and examples from practice in order to determine how work with the digital advertising.

The Russian Federation is striving to maintain its position among the developed countries. In this regard, it is necessary to monitor the implementation of the main state programs and compare them with developed countries in terms of the achieved indicators of socio-economic development. The country's strategic documents contain target indicators of its development, and their achievement indicates progress in a particular area. The study analyzes the main indicators of scientific and technological development of the Russian Federation. The official data of the electronic portal "Scientific and Technological Development of the Russian Federation"is used as a source of information. All the indicators included in the main strategic documents defining the scientific and technological development of the country were identified, and a comparison of Russia with foreign countries was made for a number of indicators. The achieved results show the need to adjust a number of indicators and minimize the identified limitations for a balanced and sustainable development of the scientific and technological spheres.