Izvestiya of Saratov University.
Economics. Management. Law
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)

Management

Modernization of Tax Administration in Foreign Countries: the Analysis of Major Trends

Introduction. Improving the efficiency of the tax administration system is possible on the basis of strengthening the stability and certainty of legal regulation, as well as through the introduction of positive foreign experience. Reasonable implementation of foreign methods of tax control and tax control, taking into account the specifics of tax policy and practices of taxation, is able to improve tax administration in Russia. Theoretical analysis.

Organization of Regulatory Risk Management in Commercial Bank

Introduction. The absence of Russian corporate practice on the formation of a unified concept of internal control of commercial bank and methodological support of regulatory risk management process determines the relevance of the theory and methodology of approaches to the organization of internal control and management of regulatory risk in a business bank. Theoretical analysis.

Entity and Negative Role of Freeriding

Introduction. The problem of freerides in the economy is being addressed. The example of passenger transport shows the negative impact and the limits of its development. The freerides problem is reflected both for the business that is providing the service and for bona fide users in the form of additional charges for servicing the freerides. Theoretical analysis. The freerides in various branches of the economy have been reviewed and summarized. Free services for natural persons, as exemplified by passenger transport, have been separately allocated.

Theoretical Foundations of Research of Institutional Regulation of the Competitiveness of the Organization

Introduction. In domestic and foreign science, the ideas and concepts of state and market regulation of the competitiveness of the organization have received wide coverage, but the institutional aspect of regulation is still debatable today. In particular, the formulation of the theoretical and methodological base and the conceptual apparatus has not yet been completed. This, of course, complicates the research tasks, but at the same time makes them highly relevant and promising. Theoretical analysis.

The Role of University Enduments in Financing Innovation Projects of Public Private Partnership

Introduction. The lack of financial support in the sphere of higher education, the acute need of the real sector of the economy in highly qualified personnel create the need to attract targeted capital for investment in the education sector. Theoretical analysis. One of the tools for implementing public-private partnership in the sphere of education is the endowment funds – endowments.

To the Question of Assessing the Market Value of Companies in Modern Conditions

Introduction. During the existence and development of the stock market has undergone a number of changes, with the result that at present the dynamics of the real market value of the company in some cases different from the dynamics of the value of its shares. So the actual problem is the study of the reasons for the discrepancy between the expected value of the enterprise and the dynamics of its shares, hampering the inflow of investments into joint-stock companies via the exchange tools if used decision-making methods used in real investment.

To the Question of Competitiveness and Safety of AIC and Social Space of Rural Territories

Introduction. Providing of safety and competitiveness of Russian AIC and rural territories depends on steady development of social space. Theoretical analysis. The result of the research is the application of the new mechanisms of the strategic regulation and control. Empirical analysis. Strong asymmetry in the level of development of the AIC and rural territories of regions requires taking into account the specifics of spatial development and the corresponding concretization of management decisions to remove acute asymmetries. Results.

Corporate Accelerators as a Tool of “Open Innovations”

Introduction. The article examines corporate accelerators as one of the most important tools of “open innovation”. The purpose of the scientific article is to substantiate the emergence of such an important phenomenon in economic theory and practice as corporate accelerators. Theoretical analysis. The authors examine the process of retaining the competitive advantages of the company in the conditions of “open innovation”, when there is a tendency to reduce the development cycles and the period when new products are introduced onto the market.

Personnel Policy as a Tool of Control of Competitiveness of the Digital Company

Introduction. Negative influence of environmental factors in recent years has caused a significant decline in the competitiveness of banking organizations operating in the Russian market. In the conditions of limited resources of the external environment, banks have the opportunity to build up competitive forces mainly through the professional use of internal capacity.

General and Private in Disclosure of Information by Russian Corporations

Introduction. The modern development of corporate governance in Russia is characterized by positive dynamics. The greatest achievements in compliance with the International Best Practices of Corporate Governance have been achieved by such components of corporate governance as management and disclosure. And the latter component is the most developed component of corporate governance in Russia due to the continuous improvement of legislative requirements. But even it does not develop without contradictions.

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