Contents of N4/2023

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Contents of 4' 2023

CORPORATE FINANCE

Diagnostics and tools for stabilizing the financial stability of small and medium-sized enterprises in the context of sanctions restrictions
Petukhov I.E., Vice-Governor Deputy Chairman of the Government of the Orenburg Region for Economic and Investment Policy Minister of Economic Development, Investments, Tourism and Foreign Relations of the Orenburg Region, Orenburg, Russian Federation,
e-mail: office07@mail.orb.ru
Khilimonchik N.S., Deputy Minister of Economic Development, Investments, Tourism and Foreign Relations of the Orenburg Region, Orenburg, Russian Federation,
e-mail: nsk@mail.orb.ru
Shavrina Yu.O., Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting, Analysis and Audit, Orenburg State University, Orenburg, Russian Federation, e-mail: Shavrina_82@list.ru
SPIN-code: 2105-4087; orcid.org/0000-0002-0848-8229

Annotation. The article presents a study of methods for diagnosing financial stability. The objects of analysis were small and medium-sized businesses engaged in the production of mineral fertilizers. Seven enterprises of the Volga Federal District were studied. The interpretation of the evaluation results showed ambiguity, so if the enterprise fulfills the normative values of indicators of financial independence and financial stability, absolute financial stability is determined according to the three-factor model for its assessment, then all methods show the presence of financial stability or the absence of bankruptcy risks. Otherwise, there is no unambiguity of the results of evaluation of the studied diagnostic models. The influence of the characteristics of the production of mineral fertilizers on the diagnosis of the financial stability of small and medium-sized businesses is indicated, the use of some models of diagnosing financial stability from among the studied ones is substantiated. A dynamic assessment of the financial stability of a crisis enterprise is shown. Based on the data of JSC SUKhZ of the Orenburg region, an analysis of the financial condition from 2014 to 2023 was carried out, trends in key indicators were outlined, and the role of financial instruments of state regulation in stabilizing the financial stability of small and medium-sized enterprises was determined.
Keywords: financial stability, financial stability diagnostic models, small and medium businesses, financial instruments of state regulation.

References
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Methodological aspects and the model of integration-balanced financing in the strategic management of financial resources of small enterprises
Filobokova L.Yu., Doctor of Economics, Professor, Department of Economic Expertise and Financial Monitoring, MIREA Russian Technological University, -mail: filobokova@list.ru
SPIN-code: 6895-328; Author ID: 461842; Scopus ID: 57190126440; ID : 461842; ORCID: 0000-0003-4542-3835
Nyarginen V.A., Senior Lecturer, Department of Economic Expertise and Financial Monitoring, MIREA Russian Technological University, -mail: nyarginen2014@yandex.ru
SPIN-code: 3156-8440; Author ID: 1050148; ID : 1050148; ORCID: 0000000157225508

Annotation. The article reveals the features of managing the financial resources of small enterprises in the context of imperatives to increase their competitiveness as a target setting for the development strategy of small and medium-sized businesses and conditions for the formation of a competitive environment in the national economy. The scientific positioning of reputable scientists and economists proves the need to develop and adapt methodological support for managing the financial resources of small enterprises, considering the key features of the state and dynamics of the development of the “small and medium business” system. The authors put forward and defend the position on the need to use the model of integration-balanced financing, as one of the alternatives in the strategic management of the financial resources of small enterprises, which seems expedient for implementation and corresponds to the format of sustainable development.
Keywords: financial resources, methodology and model of strategic management, small enterprises.

References
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Assessment of the components of economic security and threats to its decline in the organization
Novichkova O.V., PhD in Economics, Associate Professor of the Department of Finance and Business Informatization, FSBEI HE Penza State Agricultural University, e-mail: novolka@mail.ru
SPIN-code: 4259-8853; Author ID: 397275; Scopus ID: 57221332080; ID : 397275; ID ORCID: 0000-0002-5373-5591; ID Web of science: AAG-2424-2022
Tagirova O.A., PhD in Economics, Associate Professor of the Department of Finance and Business Informatization, FSBEI HE Penza State Agricultural University, e-mail: tagirowa2008@mail.ru
SPIN-code: 4259-8853; Author ID: 397275; Scopus ID: 57225181400; ID : 447458; ID ORCID: 0000-0002-1733-9559; ID Web of science: AAE-9488-2022

Annotation. The article defines the importance of timely assessment of threats to the economic security of an economic entity in modern conditions. The assessment of the level of economic security of the organization of the agricultural sector of the region in the context of the main components is carried out. Based on the identified potential threats to economic security violations, the main measures to eliminate them are proposed. In particular, emphasis is placed on the revision of the credit policy in relation to buyers of products.
Keywords: economic security, threats to economic security, financial condition, solvency, credit policy, accounts receivable, accounts payable, turnover.

References
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2. Shaxtomirova L.M. Formalizovanny`e podxody` k upravleniyu imushhestvom predpriyatiya/L.M. Shaxtomirova // Nauka i kooperaciya: problemy` i puti razvitiya: mater. Mezhdunar. nauch.-prakt. konf. professorsko-prepodavatel`skogo sostava i aspirantov: v 7 ch. Belgorod: Izd-vo BUKE`P, 2011. S. 326331.
3. Osipova A.V. Diagnostika sostoyaniya intellektual`noj funkcional`noj sostavlyayushhej sistemy` e`konomicheskoj bezopasnosti promy`shlennogo predpriyatiya / A.V. Osipova // Kontentus. 2020. 12 (101). S. 5264.
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5. Novichkova O.V. Ocenka e`ffektivnosti funkcionirovaniya sistemy` upravleniya finansovy`mi rezul`tatami agrarnogo predpriyatiya / O.V. Novichkova, O.A. Tagirova, A.V. Nosov, M.Yu. Fedotova // Finansovy`j menedzhment. 2021. 3. S. 2634.
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On the issue of financial stability of agricultural organizations
Trach D.., Assoc.Prof., PhD, Head of Department of Management Shevchenco State University, Rybnitsa branch, Rybnitsa, Republic of Moldova, e-mail: dtrach.72@mail.ru
SPIN-code: 7764-0771; ORCID: 0000-0002-6575-5725; Research ID: AAR-8181-2021; Author ID: 1090001

Annotation. The effectiveness of the activities of economic entities, their financial stability depends on the quality of both internal management and management of state structures. This is of particular importance for the enterprises of the agro-industrial complex. The specifics of agricultural production, its role in socio-economic development requires the appropriate interested participation of state structures in its functioning.
The proposed article examines the activities of one of the leading agricultural organizations in the region for the period of 20182022. It also determines the degree of financial stability, the contribution of internal management to its provision and recommends some areas of state support for the most important sector of the region’s economy.
Keywords: Agricultural organizations, diversification of production, export, protection of the domestic market, the value of own working capital, stocks, accounts receivable, financial stability, accounts payable, full-cycle enterprise, investments, deep processing of agricultural raw materials.

References
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INVESTMENTS AND BUSINESS

Possible risks in the contract procurement system
Turgaeva A.A., PhD in Economics, Associate Professor of the economic security and risk management Department Financial University under the Government of the Russian Federation, Moscow, e-mail: a_turgaeva@mail.ru
Author ID: 455538; SPIN-code: 8718-4901; ORCID ID: orcid.org/0000-0002-8374-1706

Annotation. Procurement plays an important role in the activities of many organizations. At the same time, this area is very often associated with all kinds of fraudulent and corruption schemes. Legalization of illegally obtained income through various financial channels and transactions is a serious crime. An analysis of procurement activities, the main fraudulent schemes in this area and the development of measures to neutralize them are carried out in this article. Money laundering, embezzlement, corruption are serious threats to the economic and social stability of the country. They can lead to a decrease in trust in government bodies, a deterioration in the investment climate and a decrease in the competitiveness of companies in the market. In addition, money laundering may be associated with the financing of terrorist organizations and other criminal groups, which threatens the economic security of the country.
Keywords: risks, purchases, contract system, illegal operations, procurement participants, principles.

References
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The corporation of housing consumer cooperation with state support as a pilot project for the reform of cooperative construction of affordable housing
Zhukova O.V., Candidate of Economic Sciences, Associate Professor, Head of the Department of Management and Economics of the Sports Industry named after V.V. Kuzin, Russian University of Sports (GTSOLIFK), e-mail: zhkova.olga@yandex.ru
SPIN-code: 6761-1840; ORCID: 0000-0002-7821-8873; Author ID: 809821; Scopus ID: 57203824133

Annotation. In Russia, there are prerequisites for the reform of cooperative construction of affordable housing and a successful project of housing and construction cooperatives with state support can be considered as a corporation of housing consumer cooperation and a pilot project for the revival of the cooperative movement.
Keywords: financial housing services market, housing consumer cooperation corporation, housing and construction cooperative with state support, Dom.rf.

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13. Zhukova O.V. Gosudarstvennaia podderzhka professionalnykh sportsmenov v kontekste sotsialnoi zashchity / O.V. Zhukova // Teoriia i praktika fizicheskoi kultury. 2022. 9. S. 68.
14. Natsionalnyi proekt Zhile i gorodskaia sreda [Elektronnyi resurs]. URL: ergro.ru/info/stati/minstroy-proekt/ (data obrashcheniia: 04.07.2022).
15. Federalnyi zakon ot 25.12.2018 478-FZ O vnesenii izmenenii v Federalnyi zakon Ob uchastii v dolevom stroitelstve mnogokvartirnykh domov i inykh obieektakh nedvizhimosti i o vnesenii izmenenii v nekotorye zakonodatelnye akty Rossiiskoi Federatsii i otdelnye zakonodatelnye akty Rossiiskoi Federatsii [Elektronnyi resurs]. URL: publication.pravo.gov.ru/Document/View/0001201812250106 (data obrashcheniia: 20.04.2023).
16. Strategii razvitiia zhilishchnoi sfery Rossiiskoi Federatsii do 2025 goda [Elektronnyi resurs]. URL: minstroyrf.gov.ru/docs/15909/(data obrashcheniia: 03.04.2023).
17. Rasporiazhenie Pravitelstva RF ot 31.10.2022 3268-r Ob utverzhdenii Strategii razvitiia stroitelnoi otrasli i zhilishchno-kommunalnogo khoziaistva Rossiiskoi Federatsii na period do 2030 goda s prognozom do 2035 goda [Elektronnyi resurs]. URL: publication.pravo.gov.ru/Document/View/0001202211020032?index=1&rangeSize=1 (data obrashcheniia: 02.03.2023).

Estimated zoning of territories as a way to calculate a reasonable amount of external obsolescence
Danilova G.V., Deputy Head Head of the State Cadastral Assessment Department of KGBU KGKO, Master of Economics, Petropavlovsk-Kamchatsky, e-mail: gv_danilova@mail.ru
Lisitsyna E.V., Doctor of Economics, Professor of the Department of Economic and Legal Expertise of The Society of Forensic Experts rt Council of Plekhanov Russian University of Economics, Moscow, e-mail: Lisitsyna.EV@rea.ru
Author ID: 368448; SPIN-code: 6405-7312

Annotation. The article is a continuation of the topic of calculating the magnitude of external (economic) obsolescence for real estate objects. The article presents a practical approbation of the proposed method for calculating the value of external obsolescence for real estate located in the northern territories of the region, based on the zoning of territories. The criteria for zoning territories are analyzed in detail.
Keywords: External obsolescence, zoning of territories, valuation, real estate object, valuation of real estate in remote areas.

References
1. Danilova G.V., Lisitsyna E.V. Metody opredeleniia velichiny vneshnego ustarevaniia pri otsenke obieektov nedvizhimosti // Finansovyi menedzhment. 2023. 2. S. 4956.
2. Prikaz Rosreestra ot 04.08.2021 P/0336 Ob utverzhdenii Metodicheskikh ukazanii o gosudarstvennoi kadastrovoi otsenke [Elektronnyi resurs]. URL: consultant.ru/document/cons_doc_LAW_403900/ (data obrashcheniia: 07.07.2023).
3. Federalnogo zakona ot 06.10.2003 131-FZ Ob obshchikh printsipakh organizatsii mestnogo samoupravleniia v Rossiiskoi Federatsii [Elektronnyi resurs]. URL: consultant.ru/document/cons_doc_LAW_44571/ (data obrashcheniia: 07.07.2023).
4. Prikaz Federalnoi sluzhby gosudarstvennoi statistiki ot 25.11.2016 746 Ob utverzhdenii ofitsialnoi statisticheskoi metodologii opredeleniia investitsii v osnovnoi kapital na federalnom urovne [Elektronnyi resurs]. URL: consultant.ru/document/cons_doc_LAW_208104/36d6858a299eeb3d68b37c09f75d5ed38d5892f9/ (data obrashcheniia: 07.07.2023).


CONTROL BY THE FINANCE OF BANKS AND INSURANCE COMPANIES

Theory and practice of bank lending in the largest banks in Russia
Lukovnikova N.S., candidate of economic sciences, associate professor of the department of economics and finance, CHOUVO Branch of S.Y. Witte Moscow University, Ryazan, Russia, e-mail: nslukovnikova@mail.ru
SPIN-code: 8115-9508; Author ID: 711347

Annotation. The article is devoted to the study of economic indicators of credit activities of the subjects of the banking sector of Russia. The aim of this work is to analyze the state of lending by the largest commercial banks in the system of financing the activities of legal entities and individuals. The methods used in the article include: monographic research, analysis and generalization of statistical data on lending to commercial banks, selective observation, set and grouping of data on loans and credit portfolio of the largest banks.
Summarized statistics of credit indicators of the largest banks in Russia and its diagnostic assessment is given. The article presents a study of the theory and practice of introducing bank lending tools in the largest banks in Russia, depending on the quality of the credit process, the profitability of the business and the ability of innovative development. The article summarizes the methods of bank lending depending on the purpose and direction of financing of sectors of the economy: lending tools for priority industries, small and medium -sized businesses, including support for innovative enterprises, development of regions and targeted lending have been studied.
Keywords: loan, bank, commercial bank, lending, instruments, loan portfolio, market, capital.

References
1. Zernova L.E. Features of the small business lending process in commercial banks//International Journal of Professional Science. 2020. No. 4. Pp. 3742.
2. Finansovye pokazateli Gazprombanka na 2022 god [Elektronnyi resurs]. URL: msk-banki.ru/3-gazprombank/finance/(data obrashcheniya: 21.06.2023).
3. MKB. Otchetnost’ i prezentacii [Elektronnyi resurs]. URL: mkb.ru/(data obrashcheniya: 21.06.2023).
4. Rossel’hozbank finansovye pokazateli (kreditnyj portfel’) [Elektronnyi resurs]. URL: bankodrom.ru/bank/rosselhozbank/finansovye-pokazateli/kreditnyj-portfel/(data obrashcheniya: 21.06.2023).
5. Bank VTB finansovye pokazateli (kreditnyj portfel’) [Elektronnyi resurs]. URL: bankodrom.ru/bank/vtb/finansovye-pokazateli/kreditnyj-portfel/ (data obrashcheniya: 21.06.2023).
6. Renking bankov po ob”emu vydannyh za 2022 god kreditov sub”ektam MSB [Elektronnyi resurs]. URL: raexpert.ru/rankingtable/bank/msb_2023/tab02/ (data obrashcheniya: 21.06.2023).
7. Procentnye stavki po kreditnym i depozitnym operaciyam kreditnyh organizacij v rublyah [Elektronnyi resurs]. URL: cbr.ru/statistics/bank_sector/int_rat/1122/ (data obrashcheniya: 21.06.2023).
8. Privlechennye sredstva fizicheskih lic [Elektronnyi resurs]. URL: bankodrom.ru/finansovye-pokazateli-bankov/privlechennye-sredstva-fizicheskih-lic/ (data obrashcheniya: 21.06.2023).
9. Gamukin V.V. Vyyavlenie osobennostej sberegatel’nogo i kreditnogo povedeniya naseleniya v regionah Rossii // Ekonomika regiona. 2020. T. 16. Vyp. 3. S. 10031017.
10. Pil’nik N.P., Radionov S.A. Prognozirovanie procentnyh stavok i pokazatelej srochnosti v rossijskoj bankovskoj sisteme // Problemy prognozirovaniya . 2022. 3. S. 149159.
11. Panova E.A. Rol’ kommercheskogo kreditovaniya v deyatel’nosti malyh i srednih predpriyatij // Finansovyj zhurnal. 2020. T. 12. 6. S. 126136.
12. Gravshina I.N., Denisova N.I. K voprosu normativno-pravovogo regulirovaniya cifrovoj ekonomiki // Vestnik Mosk. un-ta im. S.Yu. Vitte. Ser. 2: Yuridicheskie nauki. 2023. 1 (36). S. 1216.
13. Kuramshina K.R., Rogova T.M., Murzin A.D. Rynok mezhdunarodnogo kreditovaniya v usloviyah global’noj pandemii // Ekonomika stroitel’stva. 2022. 2. S. 3751.
14. Kanhush Dzh. Princip nezavisimosti bankovskoj garantii: sravnitel’no-pravovoj analiz // Bankovskoe pravo. 2021. 4. S. 4451.
15. L’vova G.N. Vnedrenie cifrovyh tekhnologij v ryazanskom regione. V sb.: Cifrovaya transformaciya social’nyh i ekonomicheskih sistem: mater. Mezhdunar. nauch.-prakt. konf. / otv. red. I.A. Korol’kova. M., 2023. S. 129136.
16. Lukovnikova N.S. Zavisimost’ finansovoj ustojchivosti razvitiya kreditnyh uchrezhdenij Rossii ot raspredeleniya procentnyh stavok po kreditam // Finansovyj biznes. 2022. 6 (228). S. 151156.
17. Chebuhanova L.V. Razvitie instrumentariya finansirovaniya malyh innovacionnyh predpriyatij v sovremennyh usloviyah // Finansovaya ekonomika. 2020. 1. S. 116120.


TAXES AND TAXATION

Assessment of the effectiveness of the activities of tax authorities
Matyushkina I.A., Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Economics and Management, Bryansk State University named after Academician I.G. Petrovsky, e-mail: vuyakova@yandex.ru
SPIN-code: 1609-9446; Author ID: 657102; Scopus ID: 56872911600; ID : 657102; ORCID: 0000-0002-7860-8038; Researcher ID: HSH-9359-2023
Mikhaleva O.M., Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Economics and Management, Bryansk State University named after Academician I.G. Petrovsky, e-mail: michaleva130182@yandex.ru
SPIN-code: 3252-9492; Author ID: 656788; Scopus ID: 56872846100; ID : 656788; ORCID: 0000-0003-3593-8851; Researcher ID: HSH-9363-2023

Annotation. The article is devoted to the study of methodological and practical approaches to assessing the effectiveness of the activities of tax authorities. An important condition for the stable development of the state is an effective taxation system. The well-being of Russia and the fullness of the state budget depends on the efficiency of the tax authorities. This leads to great attention to the problems of forming an effective tax control system and developing a comprehensive methodology for assessing the effectiveness of tax authorities. The authors analyzed the existing approaches to assessing the effectiveness of tax authorities, presented key indicators for assessing the effectiveness of tax control. Much attention is paid to the evaluation of the effectiveness of the Interdistrict Inspectorate of the Federal Tax Service of Russia 4 in the Kaluga Region as one of the tax authorities included in the tax system of
Russia.
Keywords: tax authorities, efficiency of tax activity, tax control, tax administration, synthetic index of integrated efficiency assessment, Interdistrict Inspectorate of the Federal Tax Service of Russia 4 in the Kaluga region.

References
1. Zarubeckaya Yu.V. Ocenka effektivnosti deyatel’nosti nalogovoj inspekcii / Yu.V. Zarubeckaya, O.M. Mihaleva // Upravlenie i cifrovizaciya: nacional’noe i regional’noe izmerenie: sb. st. II Nac. nauch.-prakt. konf. s mezhdunar. uchastiem. Bryansk: BGU, 2022. S. 113117.
2. Il’ina L.A. Effektivnost’ nalogovogo kontrolya i puti ego sovershenstvovaniya / L.A. Il’ina // Ekonomika i predprinimatel’stvo. 2023. 2 (151). S. 11711176.
3. Iskhakova G.M. Nalogovyj kontrol’ / G.M. Iskhakova. M.: OOO Rusajns, 2022. 124 s. ISBN 978-5-4365-9196-4.
4. Mezhrajonnaya inspekciya FNS Rossii 4 po Kaluzhskoj oblasti: oficial’nyj sajt [Elektronnyj resurs]. URL: nalog.gov.ru/rn77/search/?type=all&text=% (data obrashcheniya: 04.06.2023).

Tax mechanism as a factor of development of innovative economy of Uzbekistan
Giyasov S.A., Doctor of Economics, Associate Professor of the Department Tax Policy of the Banking and Finance Academy of the Republic of Uzbekistan, -mail: sarvar.giyosov@bk.ru
ORCID: 0000-0002-5161-8607

Annotation. In this article, the tax mechanism is considered as one of the main factors of the development of the innovative economy and the possibility of effective use of the tax mechanism in the conditions of the development of the innovative economy of Uzbekistan. In particular, the impact of tax incentives on the research and innovation activities of enterprises, as well as the impact of tax incentives on attracting investments directed to this activity, is analyzed.
In addition, the issues on further improvement of the tax mechanism in order to effectively influence the development of an innovative economy are outlined. As a result of the research, relevant conclusions were formed, as well as scientific proposals and practical recommendations on the effective use of the tax mechanism for the development of an innovative economy through the tax mechanism were developed.
Keywords: innovative economy, innovative activity, tax mechanism, tax benefits, innovative development.

References
1. Gutgarc R.D. V plenu trenda innovacii // Jekonomist. 2019. 2. S. 7084.
2. Poslanie Prezidenta Respubliki Uzbekistan Shavkata Mirzijoeva Olij Mazhlisu [Elektronnyj resurs]. URL: review.uz/post/poslanie-prezidenta-uzbekistana-shavkata-mirziyoyeva-oliy-majlisu (data obrashhenija: 10.06.2023).
3. Gijasov S.A. Jeffektivnoe ispol’zovanie nalogovyh l’got v stimulirovanii innovacionno-investicionnoj dejatel’nosti: monografija. Tashkent: GUP Innovacion nashrijot-matbaa uji, 2020. 194 s.
4. Gijasov S.A. Effektivnoe ispol’zovanie nalogovogo mehanizma v innovacionnom razvitii jekonomiki: monografija. Tashkent: GUP Innovacion nashrijot-matbaa uji, 2023. 294 s.



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