Научная статья

Introduction. The article is devoted to the analysis of the role of the “legal category” as an independent methodological method, with the help of which the process of cognition of legal phenomena takes place. The conclusions are adapted on the “ground” as a constitutional-legal category. Purpose. The main goal is to determine the methodological role of the “legal category” in the process of cognition of individual constitutional and legal phenomena and processes. Results.

Introduction. This study describes states’ government experiences implementing new tax laws on goods with harmful properties. It provides a comparative analysis of new tax revenues in Colorado, Washington, Oregon, and Alaska. Theoretical analysis. This paper explores the unintended consequences of new tax laws on state level in the United States. This article analyzes potential economic, health and fiscal effects based on Pigovian taxes approach.

Introduction. Insufficient financing of innovation projects in Russia focuses the attention of researchers on the study of new investment mechanisms and sources of financing innovation, and determines the relevance of determining the prospects for the development of the industry of financing innovation projects, one of whose segments are crowdfunding, which is gaining an exponential growth rate. Theoretical analysis.

Introduction. Planning of tax revenues of all levels of budget is necessary for effective management of the country’s economy. The essence of planning tax revenues is to assess the allowable revenue, which will be sufficient to meet the economic objectives of the region. For rational planning of revenues to the budget of the Russian Federation it is important to determine the tax potential of the region. Theoretical analysis. The regional budget revenues consist of tax and non-tax revenues.

Introduction. For a long time, the board of directors of Russian corporations had a formal character, manifested in weak interpersonal relations between council members and in a formal approach to performing functions prescribed by Russian law and the Corporate Governance Code. The cause of formalism was the merging of property and management in Russian business, namely, the formation of a model of insider capitalism, as well as the general misunderstanding by the owners of the functional of the board of directors.

Introduction. The article presents some results of the collaborate work of the basic chair of the fundamentals of mathematics and informatics of Saratov State University and the basic organization – the Lyceum of Mathematics and Computer studies for the development of administrative decisions for increasing of training efficiency of experts-mathematicians. Theoretical analysis. It is assumed that the educational problems arising with first-year students are related to the lack of continuity between the levels of educa

Introduction. The processes proceeding in turbulent economy demand continuous monitoring and the analysis, it is possible to refer to those safely formation of gross domestic product in the Post-Soviet countries.

Introduction. The system of motivation of employees, based on the system of personnel management and organizational culture needs to involve personnel potential of the enterprises in the decision of key problems of development of economy and society.

Introduction. The article examines the process of migration of public services to the Internet space, taking into account the development of new information and communication technologies. Theoretical analysis. The process of interaction between users of a single portal of public services with government agencies providing these services has been studied.

Introduction. The development of the digital economy has a mixed impact on the development of individual spheres of the economy. Technological innovations introduced into production and non-production spheres involve personnel changes and the use of highly skilled labor. However, the system interaction of industries, markets, and spheres in the present time is shown poorly, dysfunctions arise, especially between the training of labor resources and their actual application in the production process.