PERSONALIZED AND PROACTIVE ONLINE SERVICES AS A PLATFORM FOR CREATING A SYSTEM OF VOLUNTARY TAX COMPLIANCE

Relevance. The article reveals the actual possibilities of introducing digital technologies in the field of tax regulation, the provision of administrative services to taxpayers. The author has carried out a SWOT analysis of electronic services of the tax service in the context of digital transformation, identified the opportunities and threats to the development of digital tax administration. In the context of universal digitalization, the study of the above issues is an urgent topic. Results. It has been established that digital transformation of taxation and tax procedures is a difficult and costly task for personalized online services, therefore it has the same advantages and disadvantages. Weaknesses in the implementation of online services in the field of taxation are identified: data security problems; lack of public presentation and ignorance of taxpayers; a certain part of the population lacks access to the global network, IT infrastructure and electronic services; too slow development of e-business and government; an acute shortage of regulatory framework and information in the IT sector. Conclusions. The FTS as a service department should provide inexpensive and high-quality services. In this regard, FTS specialists must quickly respond to any facts of improper provision of services, since the high quality of tax services and the maximum number of electronic services is an indicator of effective work with taxpayers.

IMPROVING THE ACCOUNTING OF ADMINISTRATIVE EXPENSES OF COMPANIES ENGAGED IN MULTIPLE ACTIVITIES

Production costs and costs of selling products (works, services) are the main objects of on-farm control. Any change in them when a company conducts several activities leads to an incorrect determination of profit for each of the activities. Thus, the risk of material misstatement of production costs and sales costs increases, and hence the adoption on their basis of incorrect decisions on the future economic activities of the company. Organizationally and methodically correctly organized accounting of general business costs makes it possible to provide reliable information on the formation of the actual cost of finished products and goods. The paper analyzes unified approaches to the application of the Chart of Accounts for the financial and economic activities of organizations and the reflection of the facts of economic activity on the accounts of accounting, enshrined in the instructions for using the chart of accounts for the financial and economic activities of organizations. The analysis made it possible to identify a methodological error in the accounting of administrative and managerial expenses that arises when combining types of production activities with types of trading activities. An assessment of the information that the instructions on the use of the chart of accounts of the financial and economic activities of organizations on account 26 «General business expenses» and the actual data of the current accounting of a number of organizations that simultaneously carry out production and trade types of activities are recommended to summarize. The obtained result confirmed the overestimation of general business expenses while underestimating the costs of selling such economic entities. We see the prospect of further investigation of the problem in the elimination of the identified methodological error in accounting for administrative and management expenses with the introduction of adjustments to the instructions for using the chart of accounts of financial and economic activities of organizations.

CONSUMER PREFERENCES AS A BASIS FOR CREATING A BRAND POSITION FOR WINE PRODUCTS

The relevance of the article lies in focusing on the positioning factors when creating an attractive wine brand for the target audience. In other words, the creation of a more advantageous brand position of a product and / or product line in comparison with competitors’ products based on research on consumer preferences, perceptions and cultural and behavioral characteristics. To achieve the goal of the article, the genesis of the terms was revealed — brand, branding and positioning; the concept of «brand position» was proposed for use in marketing of consumer goods, the needs for wine-making products at all levels of the pyramid of A. Maslou are considered; a marketing research of consumer preferences of the target audience was carried out. The study revealed that in the global competitive market for mass production, communications and distribution, the brand of a product becomes a powerful tool that creates additional value and stability for products and firms.

ECONOMY OF JOINT CONSUMPTION: FEATURES, STRUCTURE AND DEVELOPMENT TRENDS

The article is devoted to the study of the features, structure and development trends of the joint consumption economy. The relevance of the study is determined by a combination of factors, including the development of information and communication technologies, the digitalization of the economy, the growth of information accessibility and increasing the effectiveness of information interaction. The relative novelty of the processes of joint consumption for the economy and the huge potential for its development determine the actual directions for the study of the economy of joint consumption. The structure of the economy of joint consumption is characterized using the following components: basic functioning conditions (accessibility of the market space through online information platforms; common interests and values of participants; availability of free assets); conditions for sustainable development (high level of trust and reputation; critical mass of users; approval by the authorities; optimal level of transaction costs); principles and factors of functioning and development. The features of the economy of joint consumption are formulated: preference for leasing assets over their ownership; desire to save money; equality of participants; interaction based on communication technologies; joint responsibility for asset storage; lower barriers to participation compared to the traditional market; target orientation of a predominantly non-profit nature; social and environmental motives of participants; development based on online information platforms; short-term nature of the interaction; high availability of assets; the presence of internal competition; the possibility of development in the future, subject to a positive reputation and a high level of trust between the participants and confidence in the online information platform. The findings summarize the results of the study, presents the main stimulating factors for the development of the economy of joint consumption and the main obstacles in its development. The positive and negative consequences of the development and spread of the joint consumption economy for national and global economies as a whole are also disclosed.

APPLICATION OF THE INTEGRAL METHOD IN THE BANK’S FINANCIAL SECURITY SYSTEM

The essential approaches to the content of the financial security of the bank are considered and it was noted that the determination of the essence of the financial security of the bank can be carried out in the following logical sequence: bank security; economic security of the bank; financial security of the bank. Important attention is focused on the elements of the bank’s financial security system. It was noted that the system for ensuring the financial security of a credit institution is a combination of elements that allow a bank to be a reliable, competitive participant in the banking services market. The methodological aspects of using the integral method in the system of ensuring the financial security of a bank are presented. The assessment of the financial security of JSC » JSB» RUSSIA» was carried out on the basis of the integral method. As a result, it was revealed that the financial security of JSC » JSB» RUSSIA» is at a satisfactory level, which allows the bank and its clients to look confidently into the future, but the management of the credit institution must constantly pay attention to controlling emerging risks and conduct more efficient work in the competitive struggle in the market banking services in the Russian Federation. The problematic aspects of ensuring the financial security of the bank were identified. The proposed integral indicator makes it possible to obtain a comprehensive assessment of the financial security of a bank, which will increase the efficiency of financial security management of banking institutions

FACTORS OF FORMATION AND DEVELOPMENT TRENDS OF THE LOCAL RUSSIAN MARKET OF ELECTRICAL PRODUCTS

The purpose of the research is to systematize the factors of formation of one of the directions of the market of industrial goods, namely, the market of electrical goods. Many works by both domestic and foreign authors, who present different points of view and approaches to the study of this phenomenon, are devoted to the functioning of local markets. The market of industrial goods and its component — the market of electrical goods-occupies its place among the local markets of the Russian Federation. Exterial and internal factors of this market formation are considered, and dominant factors are highlighted. External, uncontrolled factors have a significant impact on the formation and implementation of the strategy of enterprises participating in the local market. Internal, controlled factors, in turn, are divided into stable and changing. Internal factors allow local market participants to respond to external factors in a timely and adequate manner and minimize their negative impact. The current state of the Russian local market of electrical goods is characterized by the import dependence of some Russian manufacturers of electrical goods on separate product groups. The market is also characterized by growth, which is due to the strategic importance of this product for other sectors of the economy. Modern trends in the development of the market of electrical goods are identified and analyzed, including the analysis of the structure and volume of production of electrical products in the context of domestic production and import revenues for selected groups of goods. The structure and dynamics of export deliveries of electrical goods are also analyzed in the context of the selected groups of goods and recipient countries. Keywords: local market, electrical goods, demand, supply, import, export.

ROLE OF MONETARY POLICY IN FINANCIAL SUPPORT OF ECONOMIC GROWTH OF THE RUSSIAN FEDERATION

The monetary policy of the Central Bank of Russia is an integral part of the economic policy of the state, that is, the Bank of Russia, together with the government, determines the main parameters of the monetary system. However, the role of monetary policy in the socio-economic development of the state has not been sufficiently disclosed. The use of methods of monetary regulation can be effective only in combination with sound economic measures implemented by the government. The relevance of this topic lies in the fact that it is necessary to determine what methods of monetary regulation can ensure sustainable economic growth, as well as how monetary policy should be combined with national economic policy. For the purpose of research, various scientific methods and approaches were used, in particular, methods of theoretical analysis, economic and statistical methods, methods of comparison, analogy, historical analysis. As a result of the research, it was found that monetary policy is not consistent with the economic policy of the state. The use of the formed budget funds is not always expedient, which leads to such negative consequences as inflation, excessive polarization of the population’s income, and low rates of GDP development. The studies carried out made it possible to determine the main directions of monetary policy and a set of economic measures that can stop the fall of the national currency (devaluation), ensure financial stability and a gradual growth of GDP.

CREATING AN ENVIRONMENT FOR THE DEVELOPMENT OF A REGIONAL CLUSTER OF SOCIAL INNOVATIONS: A MARKETING APPROACH

Today, the cluster approach is one of the most effective models for developing territories. A cluster of social innovations requires the formation of a specific environment that ensures both the sustainable development of the cluster construct itself and the emergence of specific social innovations. The aim of the research is to determine a set of tools based on the marketing approach for creating a unique environment that ensures the development of a regional cluster of social innovations. The diagnostic approach allowed us to define the main archetype of social innovation as consumer. Factor analysis allowed us to assess the impact of a set of supply and demand factors on the success of social innovations. Factors of internal and external demand, infrastructure and cultural factors are identified as the main factors of the environment for the development of social innovations. Combining two groups of factors (ensuring the success of social innovations and the success of cluster development) in the absence of their superposition properties allowed us to determine the main tools for creating an environment for the development of a regional cluster of social innovations on the basis of a predictive approach. The specifics of the identified success factors of the regional cluster of social innovations formed the basis for choosing a marketing approach to the formation of the environment. The formed environment of the regional cluster of social innovations should: ensure the growth of interest of all its potential cluster participants; demonstrate the availability of social initiatives; provoke successful innovations; form an effective system of information support for real and potential cluster participants; contribute to the integration of cluster management processes.

ECONOMIC CRIME: SOCIO—ECONOMIC CONDITIONS

Of course, in any country, including Russia, the relevance of research to prevent an increase in the level of economic crime is important. Moreover, its level is an indicator of the country’s economic security. Accordingly, in the conditions of restrictions, the consequences of the pandemic associated with an increase in unemployment, a decrease in the income of the population, the factors affecting an increase in this indicator — the level of crime in the economic sphere — are increasing. The article provides a forecast of socio-economic indicators: the development of the social sphere, the level and quality of life. The decomposition of institutionalization of preventive measures aimed at counteracting the commission of economic crime is built. A portrait of a criminal in cybercrime conditions is highlighted and the dynamics of registered crimes is considered. At the same time, in the institutional structure of the decomposition of preventive measures aimed at counteracting the commission of economic crime, a component of socio-economic conditions is highlighted, contributing to the increase in the commission or reduction of this type of economic crime.

FACTORS OF THE EFFICIENCY OF MANAGING PORTFOLIO PENSION RESERVES OF NON-STATE PENSION FUNDS

The article is devoted to the consideration of approaches and assessment of the efficiency of management of investment portfolios of non-state pension funds. This article is a logical continuation of the previously conducted research on assessing the effectiveness of pension savings management and contains an analysis of the effectiveness of the second component of investment portfolios of non-state pension funds (NPF) — pension reserves. The article examines the factors influencing the efficiency of managing the portfolios of pension reserves of non-state pension funds on the basis of statistical data on 28 NPFs for 2013–2018. The factors chosen were the volumes and growth rates of the funds attracted from pension reserves, the share of pension reserves in the economies of scale of non-state pension funds, the presence of risk strategies (the share of shares and investment units), and the amount of remuneration of management companies. The aim of the study is to assess the influence of the selected factors on the efficiency of managing the portfolio of pension reserves of NPFs based on the construction of econometric models. The construction of one-factor and multi-factor econometric models confirms the absence of dependence of the effectiveness of portfolios of pension reserves of APFs, determined by the Sharpe ratio, on the size of attracted pension reserves per one insured person; from the share occupied by NPFs in the non-state pension market, as well as from remuneration to management companies paid by non-state pension funds. The influence of the chosen investment strategy and the growth rate of pension reserves on the efficiency of managing pension reserves of NPFs is revealed.