Problems of Detection and Investigation of Tax Crimes in the Timber Industry of the Irkutsk Region

The article considers the activity of the enterprises of the timber industry of the region. The volume of timber exports, tax burden, tax revenues to the budget of the Irkutsk region and to the consolidated budget of the Russian Federation, registered tax crimes, amounts of material damage caused are analyzed. The applicable tax avoidance schemes are presented, as well as schemes aimed at illegal reimbursement of value added tax from the budget. Problematic issues are highlighted in terms of information interaction between law enforcement and tax authorities in order to identify tax crimes, as well as in conducting joint control and verification activities, and ways are proposed to solve these problems. The peculiarities of conducting the main investigative actions necessary for successful solving of tax crimes in the timber industry are considered. The issue of factors affecting the time period from the identification of a tax crime to the conviction is raised, as well as the disproportions of the penalties applied to the committed acts. Emphasis is placed on the need for legal and regulatory improvements, as well as the use of proposed measures in modern investigative practice.

Forest industry complex development in Russian Federation regions

The study found that the existing potential of the timber industry complex is not used effectively enough, as evidenced by the low level of wood processing, the development of only 50 % of the declared annual allowable cutting rate, insufficient use of modern technologies for processing wood raw materials, as well as reforestation. The consequence of this is the low share of the timber industry complex in the total volume of production in the regions. Based on the cluster method, the regions of the Russian Federation were grouped in 2010–2019 according to indicators reflecting the availability of resources (forest cover of the territory and the total stock of wood) and the level of their use (the share of the type of economic activity in the total volume of production in the region). The analysis carried out and the results obtained on this basis made it possible to identify the most successful practices for realizing the potential of the timber industry complex, as well as possible directions for the development of the forest industry in the regions of the Russian Federation.

COMPOSITION OF THE DYNAMIC MECHANICAL SYSTEM OF THE MANIMULATOR OPERATION FROM LEVELS OF LANGRAZE OF THE 2nd KIND ON THE BASIS OF STATISTICAL DATA

To automate the work of the timber industry complex, it is required to describe the data obtained from a mathematical model using statistical analysis and further drawing up the Langrage equation.

TRAINING PROFESSIONALS AS THE CHALLENGE IN TIMBER

The article is about Professions and Training in Forestry. First we can read about lack of specialists in timber industry.It is a complex problem and many factors are to be taken into account to solve it. The reasons are discussed, salaries and lack of jobs are the most common ones. Forestry High Schools are the most important parts in the special programs to improve the situation. There are special ways to tackle the problem. They are different and various, for example, creating special training professionals programs in Timber Industry, first; technical support of High Schools, second etc. These measures will help to train the professionals for the newest timber industry in our country.

PROSPECTS OF MENTORING AS A FORM OF IMPROVING THE QUALITY OF HUMAN CAPITAL IN THE TIMBER INDUSTRY

The article deals with the problems associated with personnel problems in the timber industry complex. Efficient companies in the timber industry complex consider mentoring as a form of improving the quality of human capital. This tendency is especially evident in those regions where timber companies play a dominant role. The aim of mentoring is to train a specialist who meets the requirements for his/her quality and competence on the part of enterprises, organizations of the region and the Russian Federation. It is impossible to train a modern specialist in isolation from real production conditions – professional practice. That is why the authors defined the mission of mentors in a modern organization, identified the stages of training under the guidance of a mentor in the enterprises of timber industry complex. The authors proposed options for staff development. Learning of the system, directions of mentoring, assistance, assistance in getting the job tempo and rhythm, mastering of job tasks and duties, acquiring of practical knowledge and skills, social-psychological adaptation in a team, adaptation to corporate culture, learning of traditions and rules of conduct in the enterprise – all these are the main aims of mentoring organization as a source of quality human capital improvement in timber industry enterprises. Thus, a mentor not only explains production technology and introduces equipment, but also helps a newcomer to join the team, get acquainted with masters and managers and the company’s culture.

METHODOLOGY FOR ASSESSING THE PROVISION OF INNOVATIONS AT ENTERPRISES AND ORGANIZATIONS OF THE TIMBER INDUSTRY COMPLEX

The article presents the results of a study to assess the provision of innovations at enterprises and organizations of the timber industry. The crisis consequences associated with restrictive measures had a significant impact on the timber industry. The changes are primarily related to the transfer of many workers to a remote form of work, the observance of social distance in the workplace. Many business leaders were forced to make management decisions to reduce production capacity. The key component of the developed methodology is the formed deterministic factor model, which reflects the provision of innovations at enterprises, formed on the basis of indicators characterizing the level of innovative development. The study was based on such indicators as the dynamics of research funding in the structure of GDP, the dynamics of costs associated with financing innovative activities, the level of innovative activity, as well as the volume of innovative products. Based on the results of the assessment, it was concluded that pulp and paper enterprises are provided with innovations most of all, against the background of more than a twofold increase in the costs of science and innovation. Then there are woodworking enterprises, where there is a stable low level of innovation provision. The worst situation is demonstrated by furniture enterprises, where a critical level of innovation provision is noted.

PROBLEMS OF FOREST ENGINEERING AND DIRECTIONS OF THEIR SOLUTION

A high dependence on imports is observed in the segment of forest machine- building products. The volume of production of logging machines and woodworking equipment remains insufficient – both in terms of the number of manufactured equipment and its consumer properties. The main problem of domestic mechanical engineering remains low competitiveness in relation to products manufactured by leading foreign companies. The lack of competitiveness of the domestic forest machine building is largely due to the lack of funds for the technical and technological renewal of production at the majority of enterprises. Sectoral research institutes, previously engaged in the development of technologies and equipment for timber industry enterprises and companies, have practically ceased their scientific and design activities. In these conditions, the innovative development of the timber industry complex is mainly carried out on the basis of the acquisition of imported equipment. The share of imported machinery and equipment of domestic production is more than 90 percent. The solution to this problem requires serious systemic measures in the implementation of technical policy in the forestry sector of the country’s economy. The strategy for the development of the forestry complex until 2030 provides for the creation of at least 3 research consortia – innovative and technical centers corresponding to the world level, on the basis of which the coordination of scientific research, the creation of technologies and equipment for logging, woodworking and the production of pulp and paper products. The article formulates a number of proposals on measures of state support for the domestic forest machine building.