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


Научная статья

Научная статья

Calculating the amount of tax when using the simplified taxation system: Mathematical and statistical patterns of achieving a socially signifi cant result

Introduction. The social orientation of legal regulation should be manifested in the process of performing any of the state functions, including the collection of taxes and fees. The balance of the “material interests” of the state and individual members of society when paying a mandatory payment is determined by the dynamics of variable economic indicators used in calculating its size.

Legal aspects of using information technology to compensate for physical disabilities

Introduction. In the modern period there is a dynamic introduction of information technology in all spheres of social life. Scientific and applied achievements concerning the development of IT began to be actively used for the rehabilitation of people who became disabled, including those with problems with the musculoskeletal system, muscle atrophy, loss of hearing, vision, etc. Theoretical analysis.

Free use of someone else’s work for educational purposes: Some problems of legal regulation and law enforcement

Introduction. Among the protected works of science, literature and art related to the results of creative work, there are objects that are significant from the point of view of the interests of society and can be tools for solving socially significant tasks, including those in the field of education. The general approach of the legislator to the legal regulation of such objects is aimed at ensuring their maximum accessibility to all interested parties.

Legal regulation and organization of the activities of penitentiary institutions of the Saratov province in the late XIX – early XX centuries in the context of the implementation of the prison reform of 1879

Introduction. In modern conditions, several promising directions in the study of the penitentiary system of the Russian Federation are being actualized. In the context of these scientific developments, the research into the historical and legal aspects of the legislative policy of late Imperial Russia to improve the organizational structure, management bodies and functioning of institutions of the penal system has become particularly relevant. Theoretical analysis.

On the concept and legal means of ensuring sustainable urban development

Introduction. The concept of sustainable development continues to receive more and more support every year, both at the international and domestic levels. The main reason for its popularity is that this concept has become a qualitatively new strategy for social development, designed to balance the environmental, economic and social interests of a citizen, business, society and the state in the interests of both present and future generations. Theoretical analysis.

Mechanisms for managerial decision making during the digitalization of production processes for an industrial enterprise

Introduction. The relevance of studying the industrial enterprise digitalization processes and developing a methodology for implementing production process control systems is due to the fact that digital technologies introduced into the manufacturing sector are important drivers for improving production management processes, improving labor productivity indicators, reducing the labor intensity of manufacturing products, reducing the cost of products and increasing quality. Theoretical analysis.

Problems and directions of improving the industrial production digitalization

Introduction. Digitalization of the industrial sector in Russia is a priority task aimed at modernizing and optimizing production processes, improving the quality and competitiveness of products, as well as strengthening the country’s position in the world market, which makes it relevant to analyze the problems of introducing digital technologies into industrial production. Theoretical analysis.

Systemic risk in Russian financial market: A ΔCoVaR approach

Introduction. Recent financial crises have highlighted the need for increased attention to systemic risks and indicators to track them. This study is devoted to the assessment of systemic risk, which is a popular subject of economic research. The paper analyzes systemic risks in the Russian stock market for companies included in the RTS index. Theoretical analysis.

Substantiation of structural changes priorities in the Saratov region agro-food complex

Introduction. Modern challenges and threats to the development of the Russian agro-food complex determine the search for new growth sources of the complex, the strengthening of orientation towards the formation of a balanced functional and sectoral structure. The relevance of the regional aspect of research and substantiation of structural changes in the agro-food complex is associated with a deep socio-economic, natural-climatic and socio-cultural differentiation of the country’s regions. Theoretical analysis.

Property and non-property risks in the Russian corporate governance system

Introduction. Corporations today are the basis of any state’s economy, and within the framework of corporate governance, key strategic decisions are made that determine the fate of corporations. Accordingly, the problem of corporate governance risk management is one of the key economic problems, as it affects the interests of not only the participants of corporate relations, but also a huge number of economic agents. Theoretical analysis.

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