Home – Home – Jornals – Advanced Search

The article gives a broad definition of the shadow economy used in international practice. It is based on the main incentives of the shadow economic activities of business entities in countries with developed market economy: taxes and social security contributions, intensity of regulatory activities, public sector services. Shadow economy has its own peculiarities in Russia, where the economic system has undergone profound changes. Excessive tax burden and the redundant regulation of economic activities are listed among the main causes of the shadow economy. Moreover, it is noted that the level of the shadow economy is affected by the significant extent of the public sector in the economy, small enterprise development, mass migration, the opening of external markets, changes in labour relations towards higher informality, etc. In addition to the increasing scale, the shadow economic activities in Russia are characterised by the qualitative transformation of the functions of the informal sector and informal relations. The article highlights positive and negative aspects of the impact of the shadow economy on the socio-economic sphere of society. An extensive overview of literature on the topic is presented in the article.

The paper examines the current issues in the sphere of profit tax legislation. The analysis of the incompatibility of business accounting and tax accounting shows that it results in additional time and material expenditures, and in the lack of correspondence between the sums of accounting profit and taxable profit. The authors substantiate the need for similar rules of forming information for profit tax assessment of businesses.

The article presents a comparative characteristic interpretations definition «financial capacity», as well as the author’s approach to the interpretation of the term. Based on this definition, a systematic approach to the management of financial potential of the enterprise, taking into account the internal (state capital structure of the enterprise, the quality of management of existing assets, the level of accounts receivable and payable, the level of financial stability, public financial support, the level of financial reserves, the quality of management decision-making, dividend policy) and external (for available and cheap resources, natural conditions, inflation, fiscal policy, investment climate in the region) factors is proposed. Special attention is paid to the formation of sources of information resources for the management of the financial potential of the enterprise, including accounting, financial and economic statistical information, information institutions of the banking system, other. Also the stages of a systems approach to the management of financial potential of the enterprise: diagnostics enterprise financial performance, evaluation of structural dynamics of financial indicators, monitoring financial performance of the company was discussed in article in detail.

Readers are invited to General methodological approach for quantitative assessment of transaction costs in the organization, based on the decomposition of cost and qualitative analysis of its elements. This approach, according to the author, allows sufficient extent, to identify both variable and fixed costs, as well as their dynamics on the scale of the issue. Studying different ways of dynamics, the author makes an educated guess about its connection with the change of the type of institutional arrangements used by the organization. Therefore, puts forward a proposal on the possibility of making some refinements to the model O. Williamson.

The authors try to estimate total factor productivity of the Russian economy. Hall-Jones scale is applied when carrying out macroeconomic spatial analysis of total factor productivity and output elasticity with respect to human and physical capital. Dynamic analysis of total factor productivity and output elasticity coefficient (income, expenses, wages of Russia’s population) with respect to physical and human capital for 2003-2012 was carried out. Total factor productivity increases and output elasticity decreases with respect to human capital in the considered period of time.

The problem of the structure of insurance reserves, their completeness and due to the actuarial tariff basis is considered in the article. The structure of insurance reserves, consisting of a reserve for future payments and future expenditures is reasoned. The author proposes a method of calculation of both reserves using the model of the generalized actuarial basis. The article shows the necessity of recognition of income of the insurer under a life insurance contract in a lump sum at the time of entry into force of the insurance contract, and not as the deadline for the payment of regular contributions. The functions of both reserves in an analytical form were received for simple cases in common insurance. The approbation of calculation of insurance reserves using these functions is complete. Testing showed that the proposed technique is better suited actuarial basis, than the method prescribed by the applicable regulations.

The article defines and discusses defined time points and key factors determining quality changes of status of Novosibirsk and Novosibirsk Region throughout their life cycles; periodization of development of the city and region is made via historical method; the role of service sector, in particular, transport, education and science in innovative development of the federal subject is shown; critical analysis of modern approaches to management of development of the region in question is carried out; various development pathways by the example of certain types of activities are put together; conclusions are drawn and recommendations are made; government statistics data, open data of department statistics, results of authors research are used as a data base.

Statistical relationship between a number of injured by accidents at work and amount of money spent on arrangements for improvement of working conditions and labour safety, as well as average number of listed employees in construction in Novosibirsk Region and in the Russian Federation is defined. Correlation between a number of accidents and financing of labour safety arrangement is estimated on the basis of the found dependence. Regression analysis is carried out using the least square method, with the following autocorrelation and multicollinearity test. Several multiple regression equations are found as the result of study of data for Novosibirsk Region, selection of model that described the suggested parameters best is proved, forecast is made. Multiple linear regression equation for injury rate in the Russian Federation is found, its parameters are checked, projected value of number of injured is calculated. Relationship between the factors under study is defined and suggestion towards the following use of the research results is made.

Up-to-date requirements of labour market promote the development of flexible work status, including distance employment. In fact, labour became a global resource, since mobility of labour booms by virtue of Internet and labour market exceeds national boundaries. Distance employment has advantages both for employee and employer. however, implementation of distance employment in russian faces a number of issues and uncertainties at legislative level. Legislative regulation of issues connected with flexible working hours requires further development and more thorough elaboration.

Formations of innovative economy in subjects of the Russian Federation depends on diversification practically of all elements of regional economy. The importance of effective functioning of social and economic mechanisms of development of the Russian regions significantly increases during financial and economic crisis and post-crisis restoration. In this regard the analysis of transformation of functions of institute regulator of a state policy in labor market at the regional and local level which the employment service is actual. Need of expeditious development and realization of a package of measures on decrease in intensity in regional labor market demands restructuring of a situation in labor market by means of creation of necessary quantity of the new workplaces answering to the purposes and problems of prevention of effects of an economic crisis. This article examines the key aspects of the development of public service employment in the Russian Federation, as well as to identify the components of the main directions of the state policy in stimulating activation of regulatory instruments of the domestic labor market.