Economical Theory
2-6
The BEPS project, implemented by the Organization for Economic Cooperation and Development, is called the biggest change in the history of international taxation. Tax base erosion and profit shifting (BEPS) is a global problem. The article details the actions that countries that have signed an agreement to join the BEPS project should follow. The authors also examined changes in the tax system of the three states that signed the BEPS agreement.
7-15
Analysis of the literature allowed us to identify several generally accepted organizational theories, offering different views on determining the development goals of a business entity, which consist in developing their own characteristics in accordance with changing environmental parameters, eliminating antagonistic contradictions between labor and capital, bringing together coalition goals, reducing operating costs, establishing the balance between the public good, the humanitarian development of workers and the specific tasks to be solved, and also in the organization of social partnership. The management paradigm “Preservation through development” provides an analytical picture of the changed ratio of the internal and external context in the activities of business entities. The proposed recommendations underlie the development strategies and practical decisions that managers make. The directions of specific actions for each of the goals considered are formed taking into account the specifics and internal features of the business entity.
15-23
The article analyzes the state of investment activity of the Russian economy on the basis of statistical data and expert assessments, reflects the factors affecting the stagnation of domestic business, and identifies the reasons for the decline in foreign direct investment in Russia over the past year and a half. The main problematic positions of improving the investment climate in the context of international sanctions are highlighted and the author's vision of ways to increase the investment activity of domestic business is given.
23-29
The article reveals the theoretical and practical aspects of tax benefits. As a result of a review of specialized and scientific literature, three approaches to the interpretation of the concept of «tax benefit» are identified. The author's definition of this definition is formulated. The results of a survey of respondents regarding tax benefits are presented.
29-42
The content of the concepts of “charity” and “philanthropy” is examined, the role of these phenomena in the fight against poverty and poverty, in the development of culture, art, education and science is shown. The role of the state and private individuals of civil society in the development of charity is revealed. The socio-economic conditions contributing to the expansion of charitable activities in Russia at different periods of history are analyzed.
42-50
The article provides statistics on the dynamics of the degree of wear and tear of fixed assets in the Russian Federation, provides an overview of scientific publications on accounting and taxation of asset recovery, investigated and clarified the concepts of the terms «repair», «reconstruction», «technical re-equipment» describes the procedure for documenting transactions related to asset recovery, and considered arbitration practice. In order to minimize tax risks, recommendations are made on the organization of accounting and tax accounting for the restoration of fixed assets.
Economics and management of the national economy: economics, organization and management of enterprises, industries, complexes (transport, industry, services)
51-59
The paper presents the dynamics and structure of the advertising services market in Russia, identifies the main factors influencing it, associated with the influence of the state, politics and business activity of Russian and foreign companies. The main trends of this market, which will be typical for it in the near future, are identified.
59-69
The article presents the author's concept of accounting and analytical support for risk management in commercial organizations. The essence of the definition of “accounting and analytical support for risk management” is disclosed, the main directions of its research are justified.
69-79
The article considers the concept, essence and purpose of government programs in the framework of budget spending management. The classification of types of government programs. The advantages of the practical use of program budgeting over the traditional budget are highlighted and the conditions for the transition to the program budget in Russia are determined. The analysis of the importance of state programs in the framework of the economic development of Russia. The aim of the study is to develop theoretical and methodological provisions and practical recommendations on the application of the program budget in Russia as a way to increase the efficiency of government spending. The programmatic presentation of the budget, together with the active use of the experience of leading countries in this field, serves as the creation of tools to increase the efficiency of budget spending in Russia. To increase the effectiveness of program budgeting, it is necessary to combine its implementation with public administration reforms and other reforms in the field of public finance management, such as a comprehensive budget, strict medium-term budget allocation limits, and increased predictability of budget execution.
80-85
The article considers the classical approach to the presentation of the three main factors of socio-economic development of the region from the perspective of the concept of sustainable development. On the basis of the research, the authors of this article propose to take into account such a key factor as financial as a part of the factors of socio-economic development, based on the characteristics of the regional financial system. This is due to the relationship between the level of development of the financial system and the economic growth of the region, identified in the research.
86-92
The concepts of "motivation”, “need”, and “labor motivation” are considered in the article. Theories of labor motivation, national concepts of motivation are considered, the rules of motivation are formulated, a study of the sources of motivation of students is conducted.
Psychology and Pedagogy
99-104
In this article the technique and the testing results of the students of Wuhan engineering institute and Sanmenxia polytechnic college of applied engineering (PRC) were analyzed based on the results of testing of retained knowledge of the subject content of physics and higher mathematics. Testing of retained knowledge was carried out within the framework of the enhancing cooperation between Omsk State Transport University and Wuhan engineering institute and Sanmenxia polytechnic college of applied engineering (PRC). It was intended to identify the level of students educational results of these institutions on the subject matter of physics, higher mathematics in the context of the implementation of the joint educational program “Mechatronics and robotics” in the 2018/2019 academic year.
Theory and History of Cutlure
105-113
Modern social conditions require the return to the analytical sphere of concepts that allow to overcome the crisis of designing the future with a human face. Russian philosophical practice has a body of categorical apparatus, which is equipped with transcendentals. Their analysis allows us to look beyond the crisis and open up new opportunities for development.