Diana Boboshko

Innovative development of a state, which has recently been one of the priority directions of the Russian Federation’s strategy, is determined by the aggregate potential of its territories. This makes leveling regional capabilities an imperative of modern economic policy. The aim of this study was to apply an author-developed methodology to create a rating of Russian regions based on their level of innovation potential and to formulate recommendations for the development of groups of these regions. The development of an authentic methodology was based on quantity and quality analysis of 25 existing worldwide practices for assessing the innovation potential of a country’s substitute entities. Based on the author’s methodology, which includes 15 weighted indicators covering regional basic conditions, investments in science and technology, as well as regional innovation activity, an assessment of the innovation potential of 85 constituent entities of the Russian Federation was conducted and their rating was constructed. The analyzed regions are classified into three groups: “Innovation Leaders,” “Moderate Innovators,” and “Beginners in Innovation.” For each group, a set of targeted state policy measures is formulated, aimed both at strengthening their own potential and at reducing interregional inequality through cooperation and technology transfer. The obtained results and the proposed methodology for assessing the innovation potential of the constituent entities of the Russian Federation can be used by public authorities to form a balanced regional policy, as well as by the business community for strategic planning.

Subject. The structural dependence of the region's economy on extractive industries. Adaptation of small and medium-sized enterprises to external economic challenges. Objectives. The article aims to identify key trends and challenges affecting the functioning of the small and medium-sized enterprise sector in a large industrial region. Methods. For the study, we used the methods of statistical and regional sectoral analyses. Results. The article finds that the small and medium-sized enterprise sector in the Kemerovo Oblast is fragmented: 96 percent of small and medium-sized enterprises are micro-enterprises. The decline in activity in the sector is due to the crisis in the coal industry and changes in the taxation system. Conclusions. In a single-industry region, small and medium-sized enterprises serve as an economic buffer, but the sustainable development of the sector requires measures to reduce the tax burden and support microenterprises.

СРАВНЕНИЕ НАЛОГОВЫХ ЛЬГОТ ДЛЯ МНОГОДЕТНЫХ СЕМЕЙ В РЕГИОНАХ РОССИИ

The emergence of the platform economy and the development of digital infrastructure in the XXI century has led to significant changes in higher education. Professional knowledge can now be acquired not only through classical universities but also through alternative channels, such as online courses and other educational platforms. This article explores the experience of Russian universities in adapting to these new realities and analyzes their efforts to develop educational ecosystems. It also examines three promising directions for this development: continuing education, university-business cooperation, and the creation of marketplaces for education. The paper uses methods of informal document analysis, as well as analysis of website traffic and their link profiles. The analysis shows that partnership-building and business integration into the educational system are crucial for the success of modern universities. Partnership with market-leading companies has a positive effect on the image of Russian universities. The analysis also showed that well-known technology companies can offer the most promising models of open educational marketplaces capable of effectively representing the services of all universities. Also, we have identified potential prospects and challenges for universities in the evolving educational environment.

В статье анализируется влияние установленного государством показателя «прожиточный минимум» на уровень бедности во взаимосвязи с изменением цен на потребление базовых продуктов. В исследовании бедность рассматривается не просто как явление, а как результат влияния на нее установленных государством показателей и рыночных факторов. В результате на основе статистических данных в среднем по стране была выявлено, что повышение прожиточного минимума в РФ положительно сказывается на уровне бедности, приводя к сокрашению доли населения, живущей за ее чертой. Отдельного внимания заслуживают затронутые в исследовании региональные различия прожиточного минимума, так как разница в показателе в отдельно взяты регионах отличается в 1,6 раз, что требует дальнейшей работы над сокращением дифференциации уровня жизни в стране, как в региональном аспекте, так и в контексте разрыва в доходах бедного населения и среднего дохода в стране. The article analyzes the impact of the state-established «subsistence minimum» indicator on the poverty level in relation to changes in prices for the consumption of basic products. In the study, poverty is considered not just as a phenomenon, but as a result of the influence of state-established indicators and market factors. As a result, based on statistical data on average for the country, it was revealed that an increase in the subsistence minimum in the Russian Federation has a positive effect on the poverty level, leading to a reduction in the proportion of the population living below its line. The regional differences in the subsistence minimum covered in the study deserve special attention, since the difference in the indicator in individual regions differs by 1.6 times, which requires further work to reduce the differentiation of living standards in the country, both in the regional aspect and in the context of the income gap between the poor and the average income in the country.

СОВЕРШЕНСТВОВАНИЕ АНАЛИЗА РАЗВИТИЯ МАЛОГО И СРЕДНЕГО ПРЕДПРИНИМАТЕЛЬСТВА В РФ В РЕГИОНАЛЬНОМ РАЗРЕЗЕ

The textbook contains theoretical and practical material on the discipline "Accounting, analysis and audit in small businesses", the study of which will allow students to consistently master and consolidate their knowledge on practical examples given in the text. The issues of choosing a taxation system for small businesses, organization of accounting and analysis of the effectiveness of activities are considered in detail. Meets the requirements of the latest generation of federal state educational standards for higher education. It is intended for students studying in the enlarged group of specialties 38.03.00 "Economics and Management", entrepreneurs.

Border regions are often characterized by peripheral social and economic situation. This is applicable to Russia’s Far East and Northeast of the People’s Republic of China. Cross-border economic cooperation between these two regions when combined with a policy prioritizing small and medium-sized enterprises can foster economic development of the region and raise its attractiveness for population and investment. As for now, Chinese border provinces of Heilongjiang and Jilin have advanced as for the role of SME in the economy, yet this growth is hardly related to their border position or cooperation with Russia. Thus, in order to take the advantage of the vicinity specific measures should be taken by both countries on state, regional and mostly important local level with an emphasis on SME and on facilitation of cross-border activities. Приграничные регионы зачастую. характеризуются периферийным социально-экономическим положением. Это применимо к Дальнему Востоку России и северо-востоку Китая. Экономическое сотрудничество между этими регионами, особенно в сочетании с политикой стимулирования малого и средего бизнеса, может способствовать экономическому развитию регионов и повышению их привлекательности для населения и инвестиций. На данный момент приграничные провинции Китая Хэйлунцзян и Цзилинь добились прогресса в роли МСП в экономике, однако этот рост едва ли связан с их приграничным положением или сотрудничеством с Россией. Таким образом, для того чтобы воспользоваться преимуществами соседства, обоим государствам необходимо принимать конкретные меры на государственном, региональном и, самое главное, локальном уровнях с акцентом на поддержку МСП и облегчение трансграничного ведения хозяйства.

The article examines one of the two fundamental elements of the global tax reform in the region with offshores and base breaking (Pillar 2) conducted by the OECD, as well as the consequences of its development for the economy of any state. The recommended steps that should be taken to implement Pillar 2 are analyzed. There has been conducted the analysys to identify the outcome after Pillar 2 implementatoin in Russia in current economy conditions, how QDMTT can cover unresolved questions regarding double taxation without IIR and UTPR introduction and what Russian MNEs are subject to second component of BEPS plan.