THE ROLE OF ACCOUNTING AND CONTROL IN THE MANAGEMENT OF ECONOMIC SECURITY OF AN ORGANIZATION

This article revises the mission and the name of the accounting profession in the context of strengthening the economic security of enterprises under the conditions of digitalization of the economy. The authors note that in the contemporary conditions of economic management, enterprises should form and ensure the functioning of the economic security of the enterprise at the proper level. The necessity of in-depth research of economic security at microlevel was considered, the factors influencing the stability of the enterprise were highlighted. High level of economic security of the subject of management consists in guaranteeing him maximum effective and stable functioning now and in future. Subjects of economic security were individual enterprises, and objects — their economic interests. The main goals of ensuring economic security of the enterprise in the part of accounting were singled out, the tasks of accounting policy, aimed at ensuring economic security, were determined. The prospects of the accounting profession in the process of ensuring economic security and reliable safe presentation of the results of doing business in reporting are substantiated. The study contains proposals on the revision of requirements for the qualifications of accountants in order to emphasize their activities aimed at strengthening the economic security of the enterprise.

THE PECULIARITIES OF INDUSTRIAL ENTERPRISES’ PROFIT TAXATION IN A DIFFERENTIATED APPROACH

This article studies the problem of improving enterprise profit taxation, the ways to solve it, and one of the main problems of the modern system of the enterprises taxation — how it is connected to the production efficiency. By solving it, we can determine the differentiation of the tax rates to the enterprises’ profit. Within its methodological framework, the author proposes to use the theory of surplus value. In order to spread the global methods for solving the issues of improving the taxation profit of enterprises and ensuring the economic efficiency and growth, the principles of neoclassic marginal theory are used. The system of indicators — signs and criteria — provides evidence for differentiating industrial enterprises into groups for a more optimal taxation of their profits. The author provides suggestions for forming the rate of the profit tax to stimulate the increase of production efficiency and reinvestment of funds for its development. The algorithm for calculating the profit tax rate assumes using the index of the norms of surplus value — profitableness of labor. This article proposes using a matrix for classifying industrial enterprises into groups, defining the level of the tax rates to profit for each of them based on the developed algorithm together with the level of production efficiency for 2018. For industrial enterprises, special industrial level of indicators — the signs differentiation — are considered: the structure of capital, the standard of profit, the profitableness of labor, and the results of their profit taxation using the method of free balance, the normative method, the modern and the proposed tax profit systems. In the case of the industrial enterprises, the relevance of the proposed reforms of the taxation of profit is explained. The results of research constitute the methodological basis of developing a more effective mechanism of taxing enterprises’ profit, which is especially necessary when realizing anti-crisis economic politics.

CONCEPTUAL DIRECTIONS OF THE TAXATION THEORIES DEVELOPMENT THROUGH THE REALIZING PRISM INTERESTS OF THE STATE AND TAXPAYERS

Nowadays, direct taxation of personal income is used in almost all countries of the world, and to this day there are various changes that shift the share of revenue from these taxes towards increasing the state budget. The significance of the personal income tax in economic policy is also due to the fact that it affects the interests of almost the entire population of the country. A variety of disputes constantly arise around the personal income tax, which can be explained by a wide range of taxpayers in various social strata. The ongoing transformations in the tax area predetermine the construction of the individuals taxation fair system as the fulfillment of one of the conditions for improving the living standards of the population. The relevance of the study lies in the need to reform the tax system in Russia, namely, the taxation of personal income, in order to implement the principle of social justice, as well as to satisfy the fiscal component of this tax, respectively, to fulfill the interests of participants in tax relations. The purpose of the article is a theoretical understanding of the conceptual directions of the taxation theories development through the prism of realizing the interests of the state and taxpayers in the taxation system of personal income. The subject of this research is the set of economic relations between the state and individuals, formed in the process of taxation of personal income in Russia. The methodological basis was the conceptual provisions of the theories of taxation, scientific methods and methods of analysis. The scientific novelty of the work lies in the fact that the results of the methodological analysis of the taxation theories development through the prism of realizing the state interests and taxpayers will make it possible to solve from a theoretical point of view the issue of interests balance achieving of all parties, which will contribute to the development of practical measures to achieve a decent standard of living for the population.

FACTOR ANALYSIS OF THE CENTRAL BLACK EARTH MACROREGION AREAS ECONOMIC DEVELOPMENT

Effective implementation of regional policy is impossible without assessing the current environment of the region’s functioning, which is formed under the influence of internal factors. Among the many factors that determine the socio-economic development of the region, we have identified: human potential, innovation potential, investment potential, digitalization of the economy, production potential, quality of life and infrastructure development. Each of the selected factors can be characterized by using a system of statistical indicators. In regional forecasts, internal factors act as control parameters, changing them it is possible to find an opportunity to change the course and direction of socio-economic processes in the region. This explains the necessity and relevance of the study. The purpose of this article is to form a set of indicators to assess the factor load on the socio-economic development of the region and determine its vector. The method of factor analysis on an indicative basis was used for achieving this goal. The importance of factorial analysis lies, first of all, in the fact that its results will make it possible to assess the share of influence of each factor on the “level of socio-economic development of the region” and to develop appropriate tools for managing growth factors. Taking into account the formed system of indicators, an analysis of the Central Black Earth macroregion areas economic development was carried out. The greatest factor load on the socio-economic development of the region is exerted by the innovation potential, production potential and human potential of the region. As a result of the study, a matrix of the regions distribution by the level of socio-economic development was built, reflecting the position of the region in dynamics. During the study period, the Voronezh region occupies a leading position, and the Tambov region is an outsider region. In addition, for each region, growth factors and restrictions on the development of the region were identified, which must be taken into account when building regional forecasts.

ON THE NEED FOR A NEW CONSTITUTION OF THE RUSSIAN FEDERATION

The article considers the problems of the content of the current Constitution of the Russian Federation of 1993 in the dynamics of its amendments and additions, taking into account the innovations of 2020. The author highlights shortcomings, both initial and formed during its development, while drawing attention to its serious shortcomings appeared during the constitutional reforms of 2014 and 2020. The author particularly refers to the deformation of the constitutional foundations of the domestic justice mechanism, which were far from ideal even in the original version of the Constitution of the Russian Federation. The article mentions the fact that the Constitution of the Russian Federation began to be subjected to meaningful and constructive criticism a long time ago, especially on the 10th anniversary of its adoption. To date, there is a situation in which the presence of serious shortcomings in the content of the provisions of the Constitution of the Russian Federation does not allow us to hope for their correction by adjusting its individual articles. And the main thing is that these shortcomings are clearly manifested at the present time in chapters 1 and 2, which are immutable. The analysis of the dynamics of changes and additions to the current Constitution of the Russian Federation suggests that the need for its radical reform will be created approximately by 2025-2026, by this time the legal science should be ready, and preliminary work in this direction should begin even now.

LEISURE OF STUDENT YOUTH: RESULTS OF MONITORING RESEARCH

The article presents the results of the eighth stage of monitoring the socio-cultural development of youth. It has been carried out for over 25 years under the guidence of Yu. R. Vishnevsky. The sample size of the last stage consisted of 2,000 third-year students of intramural studies at the universities of the Middle Urals. Quota parameters are gender and study programs of respondents (humanitarian, engineering, socio-economic and natural sciences). The purpose of the article is to record the changes that have occurred in the structure of students leisure activities since 2016. The sample of 2016 is compiled by the same principles, n = 1,827. The theoretical part of the article reviews approaches to defining the concept of leisure, its types and main factors that affect the structure of preferences when choosing leisure activities. The results of the article include the dynamics of student interest in leisure activities for the period from 1995 to 2020. An increase in the number of leisure activities per respondent was revealed, as well as an increase in interest in activities related to digital technologies. A decrease in interest was noted in active forms of leisure such as tourism, outings, sports. Interest in leisure activities related to social interaction, both in direct and indirect form, remains. The close attention is paid to the comparison of data from 2016 and 2020, since it was during these years that the most complete range of students’ activities was formed. The influence of the respondent’s gender on the choice of leisure activities has been also analyzed. The respondents have been grouped according to several classifications of leisure. Based on the classifications, an interest in recreational activities and the preservation of the recreational function of leisure are noted.

ASSESSMENT OF THE USE OF DIGITAL SERVICES FOR SOCIAL AND POLITICAL ACTIVITY BY THE RESIDENTS OF THE TYUMEN REGION

In recent decades, the forms of social and political participation and interaction between authorities and citizens have expanded due to the development of modern information and communication technologies. According to most scientists, modern technologies will allow citizens to be heard by the authorities, as well as to actively participate in social and political processes. At the same time, the level of demand and the real use of smart technologies by citizens for socio-political activity, in our opinion, largely depend on the level of their information competence and civic-mindedness. The purpose of this study is to assess the demand, analyze the nature and purpose of the use of modern digital services for social and political activity of the residents of the Tyumen region. The article is based on the sociological study conducted in the summer of 2021 through a questionnaire survey of the residents of cities and rural municipal districts in the south of the Tyumen region. The article presents the results of a study on the level of digital competence of the region’s residents, their awareness of the existing “smart” technologies in the country and the region to manifest socio-political activity, as well as the demand for these technologies. The article also presents an analysis of the purpose of the use of electronic services and the specific nature of these forms of interaction between the authority and the population (political, non-political). It was found out that electronic resources are used by 40% of the population to express their civic-mindedness, and they are more often used by respondents with a higher level of information competence. Most residents of the region are at lower levels of political participation, their interaction with the authorities is mainly limited to information sharing. The share of the population with a higher level of participation is small and is represented by members of political parties and public organizations.

DISTANCE EMPLOYMENT AS AN INSTITUTION OF WORKING TIME AND THE MAIN EVOLUTIONARY TYPE OF EMPLOYMENT IN A PANDEMIC

The development of the digital economy, the change in the image of workers, their values, as well as the threat of a global pandemic indicate the further development and widespread introduction of non-traditional forms of employment. The article examines the historical preconditions for the formation of a distance form of employment. The authors conclude that distance employment is an evolutionary form of employment and, in the context of the COVID-19 pandemic, is designed to ensure the stability of labor relations. The features of the legal regulation of distance work in the Republic of Belarus are analyzed, a comparative analysis of the legal regulation of distance employment in the Russian Federation is carried out. The main mistakes made by employers when transferring workers to remote work have been studied. Basic recommendations are given for transferring employees to a remote form of employment, taking into account the requirements of the legislation of the Republic of Belarus. There were used such methods as analysis, synthesis, dialectical, historical, formal logical, formal legal and comparative legal in this research.

AGRIBUSINESSMEN OF THE TYUMEN OBLAST SOUTH: LIFE-STORIES ANALYSIS

Agricultural entrepreneurship, viewed as an essential structural factor for the development of economy and market relations in rural areas, is largely affected by the socio-economic context. The article discloses the realities of Russian agricultural entrepreneurship on the example of various forms of agribusinesses in the remote Russian countryside (companies, farms, peasant farms). Article aims to reveal the characteristic image of a rural businessman of the Tyumen oblast south. Empirical data are obtained as a part of a research project which studies the development of regional rural areas. Authors’ narrative analysis of problematic issues is based on 59 expert in-depth interviews (21 with agribusinessmen, 38 with the ones of related occupations). In the theoretical aspect, the authors rely on classical and modern scientific literature on rural sociology, sociology of entrepreneurship and theoretical and methodological approaches that dominate in these areas of sociology. Qualitative data analysis allowed us to reveal: 1) main characteristics of a rural businessman, their actual qualities and skills necessary for their work; 2) internal and external factors of the business environment, that influence the efficiency of agribusiness. The problems of agriculture and rural areas, considered as barriers to business-activity development, are contextually identified. Scientific novelty of results is determined by the original empirical data, obtained through expert interviews, as it can be used in further research within this field. The application of MAXQDA Plus 2020 tools for analysis and interpretation of qualitative and mixed data is of practical importance.

TRENDS IN SPORTS VOLUNTEERING RESEARCH: A MANAGEMENT ASPECT

Sports volunteering as a social phenomenon attracts the attention of the world’s leading researchers in the field of sociology, psychology, and economics. Despite the large number of publications, research interest in the problems of sports volunteers is manifested periodically and, as a rule, precedes any specific sports event of an international or national level. The holding of the largest international competitions on the territory of Russia and the state interest in volunteering will determine the need for national and comparative research in the field of sports volunteering and the management of this type of activity. The aim of the work is to determine the place of sports volunteering in modern research on the basis of bibliometric analysis of publication data. The empirical research was carried out on the basis of the Scopus database in three stages: selection of documents by keywords, introduction of time frames (2005-2020) and selection of publications corresponding to the types of “article” and “scientific review”. The final sample consisted of 329 documents, which were analyzed in detail in the VOSviewer program (version 1.6.15). The authors identify the leaders of this research direction among specific organizations and countries. We analyzed the most cited publications on the topic of sports volunteering in the context of management. The authors identified thematic areas and their chronology in research, building a mental map of the most common terms. The results obtained make it possible to determine the degree of study of the phenomenon under consideration, to identify problem areas and promising directions in the study of sports volunteering. The problematic field of sports volunteering research is analyzed in the article from the managerial aspect. This formulation of the problem makes it possible to evaluate the scientific discourse of sports volunteering management at different levels: from interaction in a separate organization to the analysis of the practices of international and national management of the organization of sports events.