Аннотация: This article discusses the factors influencing the financial and economic cooperation of the countries with the developing marker within the framework of the three blocks – EAEU, BRICS, and SCO, by means of building the gravity model. The countries of the former Soviet Union are considered separately. The research covers the period from the Russian crisis of 2014 up to the present. The subject of this analysis is the financial and economic relations arising in the process of cooperation of the EAEU, SCO, and BRICS member-states with the developing market. The author explores the factors that impact the financial and economic cooperation of the countries with the developing market: depth and scale of foreign trade turnover, per capita GDP, market accessibility index, currency appreciation rate of the import and export country, distance between the countries, belonging of the country with the developing market to such associations as EAEU, BRICS, and SCO. The research is based on the general scientific methods of cognition such as analysis, synthesis, and comparison, presentation of tabular and graphical interpretation of statistics, time series, econometric modelling using the EViews software. The novelty of this article consists in determination of the factors influencing financial and economic cooperation of the countries with the developing market within the framework of the three blocks – EAEU, BRICS, and SCO by means of building the gravity model. The peculiarity of such model lies in the availability of the lagged exchange rates. The inclusion of the lag in the relative exchange rate of the export country rate let to exclusion of the data for 2014 from the sampling. Therefore, it is advisable to take into account the acquired results pertaining to Russia’s cooperation on the bilateral or multilateral basis within the framework of EAEU, BRICS, and SCO.

Ключевые слова: Sino-Russian cooperation, gravity model, international economic relations, world economy, international trade, international finance, econometrics, EAEU, BRICS, SCO

Аннотация: The research is devoted to the problem of assessing the mutual influence of economic and demographic factors in the development of large cities (on example of cities in the Siberian Federal District (SFD)). The aim of the study is to analyze the trends and factors of the mutual influence of the demographic potential and economic development of large cities. The results show that the total number of cities in the SFD has not significantly change over the past decade. However, the socioeconomic development of cities is characterized by unevenness. There have also been noticeable changes in the structure and population of cities. A set of indicators assessing the dynamics of urban development based on the analysis of economic and socio-demographic trends is proposed. The development dynamics of the large cities in the SFD and their rating have been evaluated, which made it possible to determine the points of growth. The uniform “saturation” is revealed for the SFD cities based on the analysis of the Zipf’s curves. At the same time, we identified a reverse trend characterized by improving the parameters of settlement against the rapid growth of the largest cities. It is predicted that the share of the urban population will gradually increase.

Ключевые слова: spatial development, Siberian federal district, Zipf’s law, ranking, economic development, urban resettlement, socio-demographic processes, large cities, social-economic factors, classification

Аннотация: The article tackles new technologies impact on urban transportation and gives some projections on how the future of urban passenger transit and urban goods transportation would look like. The research is centered mainly on the impact of those technologies on modal choice and explains how the impact of new theologies will contribute to the obsolescence of the public urban transport. Several factors are taken into account to support this idea. Projections on decrease in urban transport are based on major challenges of labor market (automation and teleworking), as well as ecommerce development, which will cut the demand for public transport ridership by half. Those trends will also substantially reduce the car ownership, and thus contribute to traffic decongestion. At the same time, shared-ridership platforms (Uber, etc.) have significantly decreased the cost of transit by private means of transport, equal to some fares of public transport, whereas driverless and electric cars will further decrease the cost of transit by private means of transport up to making public transport unnecessary.

Ключевые слова: individual vehicle, urban traffic, modal choice, new technologies, car, public transport, urban transit, Urban Transport, cargo transportation, communication technologie

Аннотация: In modern conditions of global geopolitical instability and economic sanctions, the mechanism of state procurement and commodity interventions in Russia is not an effective tool for regulating the grain market. The subject of the research is the state policy in the field of development of agro-industrial complex of the Russian Federation in order to develop proposals for improving the mechanisms of regulation of the grain market. The object of the study is the direction and mechanisms of agricultural policy of modern Russia.The study focuses on the analysis of the main shortcomings of the current mechanism of regulation of the Russian grain market, and offers a completely new alternative models to maintain the profitability of agricultural producers.The paper uses theoretical and empirical methods, in particular: literature review, logical, statistical and expert assessments, methods of empirical data collection, system analysis, description and processing of research results.The main results of the study are the following provisions. The author proposes the use of alternative models to maintain the level of income of agricultural producers in order to reduce the costs of the Federal budget and improve the efficiency of this mechanism, within the framework of which an effective institution can be created that regulates the grain market on the principles of public-private partnership – grain commodity-credit Corporation.

Ключевые слова: state agro-industrial policy, commodity-credit corporation, the real sector of the economy, agro-industrial complex, agriculture, grain market, state interventions, state regulation of the economy, public-private partnership, state support of agricultural producers

Аннотация: The presence of phase transitions, not only quantitative but also qualitative changes, of the regional macroscopic indicators demonstrates the dysfunction, in particular, the growth of disunity and decrease in the permeability of the space. Consequently, phase transitions are a particular threat to the regional economic wellbeing. This work is aimed at justifying a special economic policy in the field of ensuring security in separate regions. The paper deals with introduction, relevance and scientific significance, statement of a problem and theoretical foundation; methods, results and conclusion are given. Within the framework of econophysics concepts, based on the entropy approach, a technique was proposed for determining the presence and nature of phase transitions. This methodology was tested on the data by Unified Interdepartmental Statistical Information System for the Russian regions. Four types of phase transitions have been identified, with instruments and institutions for ensuring economic security proposed for each one. The general requirements to the regional economic security system are formulated, particularly the need to move from extractive economic institutions to inclusive; sufficiency, but not redundancy of security measures. The findings have both, theoretical value for further research in the field of regional development, and practical: the recommendations can be useful for federal and regional authorities.

Ключевые слова: security system, system dysfunctions, imbalances in development, institutes, regional risks, entropy, economic potential, gross value added, assets, Russian regions

Аннотация: The article tackles new technologies impact on urban transportation and gives some projections on how the future of urban passenger transit and urban goods transportation would look like. The research is centered mainly on the impact of those technologies on modal choice and explains how the impact of new theologies will contribute to the obsolescence of the public urban transport. Several factors are taken into account to support this idea. Projections on decrease in urban transport are based on major challenges of labor market (automation and teleworking), as well as ecommerce development, which will cut the demand for public transport ridership by half. Those trends will also substantially reduce the car ownership, and thus contribute to traffic decongestion. At the same time, shared-ridership platforms (Uber, etc.) have significantly decreased the cost of transit by private means of transport, equal to some fares of public transport, whereas driverless and electric cars will further decrease the cost of transit by private means of transport up to making public transport unnecessary.

Ключевые слова: cargo transportation, modal choice, new technologies, car, public transport, urban transit, urban transport, urban traffic, individual vehicle, communication technologies

Аннотация: The produce market of the Russian Federation does not currently satisfy the demands of the population, and the produce consumption is nearly half of its necessary norms. The main reasons consist in the low production rate and the purchasing power of population, which is in turn, related to low level of development of the market infrastructure. This leads to a sharp need for improvement of the instruments of agricultural policy with regards to produce market and reform of the models of the organizational and economic development of produce market. This work demonstrates the peculiarities and current problems of efficiency of the produce sub-complex, generalizes the key factors of development of the produce market, formulates methodology and presents the analysis and assessment of the state of the current environment in the produce market of the Republic of Mordovia, and devises models for optimization of the structure of farmland.

Ключевые слова: produce farms, produce sub-complex, production optimization, market potential, market concentration, produce market, food market, food policy, greenhouse produce , organizational and economic mechanism

Аннотация: The subject of this research is the food market of the country which functions under the conditions of embargo. It is determined that none of the main segments of the Russian provision strategies have been realized to the full extent. This is explained by the predominant support of the major agricultural manufacturers, while it is needed the most in the smaller actors of agribusiness. The authors demonstrate the low level of efficiency of the anti-sanction measures and substantiate the need to abolish them. The results of the research reveal the need to cancel the subsidized lending for agribusinesses due to the high level of corruption in the mechanism of allocation of the subsidized loans, and channel the funds to lowering the interest for all agricultural businesses, which will create equal conditions throughout the industry. The authors propose new approaches in subsidization of the forming all sale distribution centers that are based on the prioritized formation of municipal cooperative logistical centers in direct proximity with agricultural producers with a 50% support from the government. The acquired results can be used in forming the food strategy on the federal and regional levels in the conditions of geopolitical uncertainty.

Ключевые слова: sanctions, market, provisions, wholesale distribution centers, subsidized loans, food quality, purchasing, agribusiness, strategy, subsidies

Аннотация: The authors have developed a method of evaluating the effectiveness of state support system at the regional level, which makes it possible to assess the actual level of management effectiveness in a particular region and to identify existing reserves. Correlation and regression analysis, which gives an opportunity to identify the most important factors that have the greatest impact on the effectiveness of the state support system in the sector, were developed. Also authors proposed correlation and regression models (for example, the model showing the influence of the effectiveness of information support for innovative activity of organizations in the region; model showing the influence of accessibility of innovative infrastructure on the number of small businesses in the region, per 100 thousand residents, and others). Application of this method in the practice of public sector of small innovative business administration will take into account the influence of qualitative factors in evaluating the effectiveness of the system as a whole.

Ключевые слова: institutional aid, economic sunctions, innovations, economic crisis, small innovative entrepreneurship, methodical approach, providing national security, state support, effectiveness of control, assessment of effectiveness

Аннотация: The subject of this research is the question of regional integration of the countries of Northeastern Asia in the area of energy, on the example of organization of energy export from Russia to China. The author presents the data on the current situation with regards to organizing the energy export, and presents the analysis of the potential of bordering Russian regions in energy production for the purpose organizing energy export to People’s Republic of China. A special attention is given to the questions of supplying the member-states of the Northeastern Asia with energy. Among the main conclusions of this research is the fact that increasing its own export potential in the energy sphere will allow Russia to strengthen the existing energy complex of the Russian regions bordering China, stimulate the development of associated industries, create new jobs in the regions, increase tax revenue in the regions, as well as make quality changes within the structure of the trade balance between Russia and China with regards to energy.

Ключевые слова: Asian Super Ring, Far East, Siberia, Russia, export, energy, international economic cooperation, PRC, Inter RAO, Far Eastern Federal District

Аннотация: The subject of this research is the investment priorities of the oil industry of Russia and their financial capabilities to realize the oil projects under the conditions of current system of taxation, drop in the oil prices, fall of the ruble’s value, and sanctions. The need for a tax stimulus is being looked at from the point of view of the main segments of the industry – oil recovery; oil refining; hydrocarbon exploration; geographical changes of extraction; rationality of investments into large, medium and small petroleum businesses; prospects for development via organic and inorganic growth in the industry. In examining the financial sources for increasing the investment activity, the author highlights the possibilities and limitations of using personal and credit resources, direct and indirect participation of the government. The investment potential and risks of the industry are being assessed within the industry as a whole, as well as in the largest Russian companies by comparison with the leading foreign companies. The author concludes that the anti-crisis company programs must be based on the review of their portfolio of projects: reducing the portion of the costly projects of increasing yield for the HTR, while exanding the portion of the less costly projects of improving energy efficiency; systemic management of the operating, investing, and financial expenses of the company, as well as improving productivity. The government in turn must make decisive steps towards switching to the new regime of taxation that would insure a stronger interconnection of the financial result and taxes, and would stimulate development of new oil deposits and deep refining, allowing companies to make new plans for the future.

Ключевые слова: economics, taxes, oil production taxing, oil companies earnings, investment activity, investment potentials, financing, oil industry projects, capital structure, tax benefits

Abstract: The subject of this research is the investment priorities of the oil industry of Russia and their financial capabilities to realize the oil projects under the conditions of current system of taxation, drop in the oil prices, fall of the ruble’s value, and sanctions. The need for a tax stimulus is being looked at from the point of view of the main segments of the industry – oil recovery; oil refining; hydrocarbon exploration; geographical changes of extraction; rationality of investments into large, medium and small petroleum businesses; prospects for development via organic and inorganic growth in the industry. In examining the financial sources for increasing the investment activity, the author highlights the possibilities and limitations of using personal and credit resources, direct and indirect participation of the government. The investment potential and risks of the industry are being assessed within the industry as a whole, as well as in the largest Russian companies by comparison with the leading foreign companies. The author concludes that the anti-crisis company programs must be based on the review of their portfolio of projects: reducing the portion of the costly projects of increasing yield for the HTR, while exanding the portion of the less costly projects of improving energy efficiency; systemic management of the operating, investing, and financial expenses of the company, as well as improving productivity. The government in turn must make decisive steps towards switching to the new regime of taxation that would insure a stronger interconnection of the financial result and taxes, and would stimulate development of new oil deposits and deep refining, allowing companies to make new plans for the future.

Keywords: oil industry projects, financing, investment potentials, investment activity, oil companies earnings, oil production taxing, taxes, economics, tax benefits, capital structure

Аннотация: Due to the resource oriented state of the Russian economy, the taxation of the recovery of minerals is one of the main sources of revenue for the budget of the Russian Federation. Even minor changes in the price of oil on the international market have a huge impact upon the national budget of the Russian Federation, and the problem of replenishing it has lately become quite relevant. Over the course of being enacted the Mineral Resource Extraction Tax (MRET) has proven its fiscal orientation, while its regulating regulatory function has moved to the background and in doing so, acquired multiple problems in the field of oil extraction. This article reveals the flaws within the MRET of the Russian Federation and reviews the ways of improving it under the current conditions. The conclusions are made on the quality of the conducted tax policies in the Russian Federation with regards to taxation of the petroleum extraction industry, including changes to the current legislation. Presently, we can observe an annual increase in the MRET revenue into the budget of the Russian Federation and the growth in the specific weight of tax within the overall structure of budget revenue. However, despite the positive dynamics of the MRET index, there is a growing number of flaws within the current system of oil taxation that have negative effect on the present state and future development of the industry.

Ключевые слова: technology, investments, raw material base, incentives, tax burden, MRET, extraction of petroleum, revenue, tax strategy, the Mineral Resource.

Abstract: Due to the resource oriented state of the Russian economy, the taxation of the recovery of minerals is one of the main sources of revenue for the budget of the Russian Federation. Even minor changes in the price of oil on the international market have a huge impact upon the national budget of the Russian Federation, and the problem of replenishing it has lately become quite relevant. Over the course of being enacted the Mineral Resource Extraction Tax (MRET) has proven its fiscal orientation, while its regulating regulatory function has moved to the background and in doing so, acquired multiple problems in the field of oil extraction. This article reveals the flaws within the MRET of the Russian Federation and reviews the ways of improving it under the current conditions. The conclusions are made on the quality of the conducted tax policies in the Russian Federation with regards to taxation of the petroleum extraction industry, including changes to the current legislation. Presently, we can observe an annual increase in the MRET revenue into the budget of the Russian Federation and the growth in the specific weight of tax within the overall structure of budget revenue. However, despite the positive dynamics of the MRET index, there is a growing number of flaws within the current system of oil taxation that have negative effect on the present state and future development of the industry.

Keywords: technology, investments, raw material base, incentives, tax burden, MRET, extraction of petroleum, revenue, tax strategy, the Mineral Resource

Аннотация: This article is dedicated to the solution of the issue of returning the capital from offshore back to Russia (de-offshorization). The object of this research is the world offshore centers that provide tax “sanctuary” for the Russian capital. The research focuses on the mechanisms, methods, and tools that would allow returning this capital back into the Russian economy. The article analyzes the causes of appearance of offshore zones and their functional direction, and unravels the notion of offshore business. It further analyzes the main incentives that are offered to the residents of the offshore zones. An evaluation is given to the bases for emerging and the scale of functionality of the global offshore business. The author examines the causes for the capital outflow from Russia into the offshore zones and proposes the organizational-legal measures in order to resolve this problem. The result of this research became the analysis of the causes and consequences of the offshorization of global economic system, assessment of the negative effects of this phenomenon for Russia, and development of number of proposals on de-offshorization of the Russian economy in order to form a comprehensive financial mechanism that would stimulate the development of investment attractiveness of the country.

Ключевые слова: investment attractiveness, de-offshorization, offshorization of economy, tax evasion, tax planning, tax incentives, offshore business, offshore zone, government administration, entrepreneurship.

Abstract: This article is dedicated to the solution of the issue of returning the capital from offshore back to Russia (de-offshorization). The object of this research is the world offshore centers that provide tax “sanctuary” for the Russian capital. The research focuses on the mechanisms, methods, and tools that would allow returning this capital back into the Russian economy. The article analyzes the causes of appearance of offshore zones and their functional direction, and unravels the notion of offshore business. It further analyzes the main incentives that are offered to the residents of the offshore zones. An evaluation is given to the bases for emerging and the scale of functionality of the global offshore business. The author examines the causes for the capital outflow from Russia into the offshore zones and proposes the organizational-legal measures in order to resolve this problem. The result of this research became the analysis of the causes and consequences of the offshorization of global economic system, assessment of the negative effects of this phenomenon for Russia, and development of number of proposals on de-offshorization of the Russian economy in order to form a comprehensive financial mechanism that would stimulate the development of investment attractiveness of the country.

Keywords: investment attractiveness, de-offshorization, offshorization of economy, tax evasion, tax planning, tax incentives, offshore business, offshore zone, government administration, entrepreneurship

Аннотация: The article is dedicated to the study of the dependence existing between a country’s prosperity and the progressivity of a private person’s income tax rate scale. The authors analyze the factors and identify their influence on the country’s prosperity and flourishing. The research included analysis of forty randomly chosen countries. The impact of the following factors on the prosperity and flourishing of the country was considered: the gross domestic product per capita; the average, monthly salary; the Gini index; the national debt, then share of gold in the international reserve assets. The authors have determined the power of functional dependence of country’s flourishing index on the index of income tax rate scale progressivity and the correlation coefficient that has been calculated. Along with the known prosperity indices of world countries used by the UN, the new income tax rate scale progressivity indices are introduced in the article. Based on the above, the authors introduce new aggregated interval social and economic indices, and namely: multifactorial country prosperity indices and multifactorial country flourishing indices. These aggregated indices were calculated for forty main world countries, for which the authors managed to find all initial indices. Analysis of the world country ratings by prosperity and flourishing indices (for 2009-2012) indicates that the values of Russia and Brazil are close. In general, in all ratings both countries are located in the lower decimal parts (in lower first and lower second parts) of corresponding indices value intervals. Besides that, it is shown that there is a positive linear trend dependence between country flourishing and tax rate scale progressivity of individuals income. Moreover, by the calculation of the selective correlation coefficients, the authors show that this linear trend dependence is linear functional to a large extent. The flat tax rate schedule adopted in Russia has a negative impact on the country’s prosperity.

Ключевые слова: tax, private person income, gross domestic product, monthly salary, Gini index, national debt, share of gold, progressivity index, prosperity index, flourishing index

Abstract: The article is dedicated to the study of the dependence existing between a country’s prosperity and the progressivity of a private person’s income tax rate scale. The authors analyze the factors and identify their influence on the country’s prosperity and flourishing. The research included analysis of forty randomly chosen countries. The impact of the following factors on the prosperity and flourishing of the country was considered: the gross domestic product per capita; the average, monthly salary; the Gini index; the national debt, then share of gold in the international reserve assets. The authors have determined the power of functional dependence of country’s flourishing index on the index of income tax rate scale progressivity and the correlation coefficient that has been calculated. Along with the known prosperity indices of world countries used by the UN, the new income tax rate scale progressivity indices are introduced in the article. Based on the above, the authors introduce new aggregated interval social and economic indices, and namely: multifactorial country prosperity indices and multifactorial country flourishing indices. These aggregated indices were calculated for forty main world countries, for which the authors managed to find all initial indices. Analysis of the world country ratings by prosperity and flourishing indices (for 2009-2012) indicates that the values of Russia and Brazil are close. In general, in all ratings both countries are located in the lower decimal parts (in lower first and lower second parts) of corresponding indices value intervals. Besides that, it is shown that there is a positive linear trend dependence between country flourishing and tax rate scale progressivity of individuals income. Moreover, by the calculation of the selective correlation coefficients, the authors show that this linear trend dependence is linear functional to a large extent. The flat tax rate schedule adopted in Russia has a negative impact on the country’s prosperity.

Keywords: tax, private person income, gross domestic product, monthly salary, Gini index, national debt, share of gold, progressivity index, prosperity index, flourishing index.

Аннотация: The author considers the Internet as a system for transporting goods. The influence of the Internet on the transportation of goods is also considered. The delivery of digital goods (books, music, video) to customers is described. The main purpose of the article is to present the consequences of the advent of 3D printers which would allow for the delivery of material goods to the end-consumer (or retailer/end-producer). The author thinks that it is possible to dematerialize material objects with the help of a 3D scanner and \‘ship\’ them via the Internet to the end-consumer (end-producer or retailer), who could then reconstitute those objects with the help of a 3D printer at the destination. Finally, it is obvious from these hypotheses that Internet traffic volumes are likely to grow.

Ключевые слова: Economics, Internet, 3D printer, transport, production, freight, delivery, digital, objects, shipment.

Abstract: The author considers the Internet as a system for transporting goods. The influence of the Internet on the transportation of goods is also considered. The delivery of digital goods (books, music, video) to customers is described. The main purpose of the article is to present the consequences of the advent of 3D printers which would allow for the delivery of material goods to the end-consumer (or retailer/end-producer). The author thinks that it is possible to dematerialize material objects with the help of a 3D scanner and \‘ship\’ them via the Internet to the end-consumer (end-producer or retailer), who could then reconstitute those objects with the help of a 3D printer at the destination. Finally, it is obvious from these hypotheses that Internet traffic volumes are likely to grow.

Keywords: Economics, Internet, 3D printer, transport, production, freight, delivery, digital, objects, shipment.

Аннотация: This paper considers the concepts of an exclusively renewable energy policy and an exclusively renewable energy market on the basis of a hypothesis that the end of the fossil energy era is imminent. It examines current energy policies and their suitability for transition to an exclusively renewable energy market as well as drawing on some possibilities for integrating renewable energy policies into mainstream energy policies. The major part of the paper is devoted to the study of an exclusively renewable energy market structure which would consist almost exclusively of renewable electricity and not biofuels. The qualities of various renewable energy sources are considered in relation to the potential for individual energy production (end-consumer energy production). Individual or end-consumer energy production is considered to be the dominant trend in an exclusively renewable energy market.

Ключевые слова: individual energy production, energy market structure, economy, renewable energy market, renewable energy policy, energy, end-consumer, electricity, biofuel, fossil fuels.

Abstract: This paper considers the concepts of an exclusively renewable energy policy and an exclusively renewable energy market on the basis of a hypothesis that the end of the fossil energy era is imminent. It examines current energy policies and their suitability for transition to an exclusively renewable energy market as well as drawing on some possibilities for integrating renewable energy policies into mainstream energy policies. The major part of the paper is devoted to the study of an exclusively renewable energy market structure which would consist almost exclusively of renewable electricity and not biofuels. The qualities of various renewable energy sources are considered in relation to the potential for individual energy production (end-consumer energy production). Individual or end-consumer energy production is considered to be the dominant trend in an exclusively renewable energy market.

Keywords: individual energy production, energy market structure, economy, renewable energy market, renewable energy policy, energy, end-consumer, electricity, biofuel, fossil fuels.

Аннотация: The article analyses the problems of the imperfection of the target function of the estimation of business evaluation and modern methods of its carrying out. The influence of a wide range of methodological and legislative factors on the perfection of the methods of the estimation of business evaluation is also under analysis in the work. The peculiar feature of this research is a certain structure including some approaches to the business evaluation. The analysis of the essence of each approach of the estimation of business evaluation is carried out in the article. The authors of the article pay special attention to the application of each approach of the estimation of business evaluation. The effectiveness of the use of various methods of the estimation while business managing and reorganizing is also underlined in the article. The done research draws to the conclusion of the necessity of perfecting modern and inventing new methods of the estimation of business evaluation taking into account the principles of systematic approach and consumption properties of an enterprise. One of the main factors drawn into the focus is the formation of the integrated information area under up-to-date economic circumstances.

Ключевые слова: business, an enterprise, evaluation (price), a method, profit, management, effectiveness, estimation, a structure, an advantage, profit.

Abstract: The article analyses the problems of the imperfection of the target function of the estimation of business evaluation and modern methods of its carrying out. The influence of a wide range of methodological and legislative factors on the perfection of the methods of the estimation of business evaluation is also under analysis in the work. The peculiar feature of this research is a certain structure including some approaches to the business evaluation. The analysis of the essence of each approach of the estimation of business evaluation is carried out in the article. The authors of the article pay special attention to the application of each approach of the estimation of business evaluation. The effectiveness of the use of various methods of the estimation while business managing and reorganizing is also underlined in the article. The done research draws to the conclusion of the necessity of perfecting modern and inventing new methods of the estimation of business evaluation taking into account the principles of systematic approach and consumption properties of an enterprise. One of the main factors drawn into the focus is the formation of the integrated information area under up-to-date economic circumstances.

Keywords: business, an enterprise, evaluation (price), a method, profit, management, effectiveness, estimation, a structure, an advantage, profit.

Аннотация: Are investigated the theorist — methodological bases of tax planning on macro and microlevels. The debatable review and the analysis of opinions Russian and foreign scientists concerning essence of the concept “tax planning” is carried out. Research criteria of classification of tax planning also are specified. On the basis of system approach need of consideration of tax planning of the income of corporations as the integration process consisting in streamlining of its economic activity according to strategy of its development on the basis of observance of the tax current legislation is shown. Expediency of the formulation in the Russian tax legislation of the concept “tax planning” is reasoned. Institutional bases of increase of efficiency of tax planning in the conditions of permanent economy are revealed

Ключевые слова: tax planning, classification, theory and methodology, institutional conditions, corporations, foreign researchers, Russian scientists, tax privileges, organization, minimization.

Abstract: Are investigated the theorist — methodological bases of tax planning on macro and microlevels. The debatable review and the analysis of opinions Russian and foreign scientists concerning essence of the concept “tax planning” is carried out. Research criteria of classification of tax planning also are specified. On the basis of system approach need of consideration of tax planning of the income of corporations as the integration process consisting in streamlining of its economic activity according to strategy of its development on the basis of observance of the tax current legislation is shown. Expediency of the formulation in the Russian tax legislation of the concept “tax planning” is reasoned. Institutional bases of increase of efficiency of tax planning in the conditions of permanent economy are revealed

Keywords: tax planning, classification, theory and methodology, institutional conditions, corporations, foreign researchers, Russian scientists, tax privileges, organization, minimization.

Аннотация: The article on professional ethics in business is partly review type and classifying different approaches. Classic and non-classic approaches in professional ethics are characterized. The influence of philosophical branches on the content of professional ethics is shown. This way of presenting material has been chosen by the author with the aim to emphasize the most problematic and difficult points in contemporary professional ethics, particularly accountants’. Ethical considerations are psychologically grounded in some respects. The main notions of professional ethics are presented with the aim of concretisizing their content. The focuses for building professional ethics have been chosen: interaction of oppositions, social conditions of acceleration, creativity, emphasis of individual realization, respect. The most difficult problem has been pointed out: eternal moral stability and dynamic on-going of our life which demands the decision of a moment. Overwording in description of business relation is marked as a negative trait: all situations in professional ethics can’t be described. The specific traits of accountants’profession are underlined. Further prospects of discussing professional ethics are planned. The conclusions serve the respect of human labour and its quality.

Ключевые слова: Philosophical ethics, professional ethics, the good, the evil, casuistics, labour quality, discipline, accountant, psychology, moral.

Abstract: The article on professional ethics in business is partly review type and classifying different approaches. Classic and non-classic approaches in professional ethics are characterized. The influence of philosophical branches on the content of professional ethics is shown. This way of presenting material has been chosen by the author with the aim to emphasize the most problematic and difficult points in contemporary professional ethics, particularly accountants’. Ethical considerations are psychologically grounded in some respects. The main notions of professional ethics are presented with the aim of concretisizing their content. The focuses for building professional ethics have been chosen: interaction of oppositions, social conditions of acceleration, creativity, emphasis of individual realization, respect. The most difficult problem has been pointed out: eternal moral stability and dynamic on-going of our life which demands the decision of a moment. Overwording in description of business relation is marked as a negative trait: all situations in professional ethics can’t be described. The specific traits of accountants’profession are underlined. Further prospects of discussing professional ethics are planned. The conclusions serve the respect of human labour and its quality.

Keywords: Philosophical ethics, professional ethics, the good, the evil, casuistics, labour quality, discipline, accountant, psychology, moral.

Аннотация: In present article the author’s aim is to find out how Post Yugoslav countries could accelerate the past insufficient economic growth in order to achieve a real conversion to advanced economies, which is required for their accession to the EU. GDP growth rate is used as the main indicator for economic growth, complemented by other indicators of economic and social development. At the time of collapse in 1991, former Yugoslavia was among less developed European countries with unsustainable economic and social differences among its federal units. In the last twenty years, the economic and social differences among Post Yugoslav countries increased even further, partly due to different impact of military activities and partly due different degree of approximation to the EU. Improvements in utilization of existing factor endowments and creation of new factor endowments could accelerate growth of Post Yugoslav countries by 2022 (by two thirds compared to 2005), but not enough to enable their true real convergence, a precondition for the EU membership. Despite changes in status (independence), economic system (transition to private market economies) and economic environment (global financial crisis), growth rates in Post Yugoslav countries in the last 40 years remain at 3.3% on average. The author deeply scrutinizes the development level and disparities of federal units on the eve of collapse of Ex-Yugoslavia in 1990; analyses development of Post Yugoslav countries after their independence until today; gives reasons for a prediction of economic growth of Post Yugoslav countries in next decade until 2022.

Ключевые слова: Yugoslavia, economic, global financial crisis, banking sector, EU financial support, economic exposure, macro economic imbalances, insufficient, strategy, policy.

Abstract: In present article the author’s aim is to find out how Post Yugoslav countries could accelerate the past insufficient economic growth in order to achieve a real conversion to advanced economies, which is required for their accession to the EU. GDP growth rate is used as the main indicator for economic growth, complemented by other indicators of economic and social development. At the time of collapse in 1991, former Yugoslavia was among less developed European countries with unsustainable economic and social differences among its federal units. In the last twenty years, the economic and social differences among Post Yugoslav countries increased even further, partly due to different impact of military activities and partly due different degree of approximation to the EU. Improvements in utilization of existing factor endowments and creation of new factor endowments could accelerate growth of Post Yugoslav countries by 2022 (by two thirds compared to 2005), but not enough to enable their true real convergence, a precondition for the EU membership. Despite changes in status (independence), economic system (transition to private market economies) and economic environment (global financial crisis), growth rates in Post Yugoslav countries in the last 40 years remain at 3.3% on average. The author deeply scrutinizes the development level and disparities of federal units on the eve of collapse of Ex-Yugoslavia in 1990; analyses development of Post Yugoslav countries after their independence until today; gives reasons for a prediction of economic growth of Post Yugoslav countries in next decade until 2022.

Keywords: Yugoslavia, economic, global financial crisis, banking sector, EU financial support, economic exposure, macro economic imbalances, insufficient, strategy, policy.