FINANCE AND BANKING SYSTEM
Margarita K. Aristarkhova, Maria S. Zueva
THE ESSENCE OF THE TAX AS THE MOST IMPORTANT CATEGORY TAX SYSTEM
Abstract. The tax is the most important economic category that forms the basis of the tax system and the formation of the revenue side of the country’s budget. In any socio-economic formation, taxes play a decisive role in the development of society, despite the changing forms of tax exemptions and their smooth flow from natural to value. At each stage of the development of society, the evolution of the forms of tax exemptions corresponds to the manifestation of the action of three philosophical categories: chaos — uncertainty — order. Since it is difficult to predict the nature of the development of society, it is necessary to be prepared for the fact that at some point the tax system is in chaos, it is replaced by some uncertainty that predetermines the emergence of order. Based on the definition of the concept of tax, presented in the Tax Code of the Russian Federation, its main structural elements are highlighted, using which the tax model is built. The model can be filled with additional and optional elements. The integration of these three groups of structural elements of the tax will make it possible to present its characteristics in the most complete way. The tax is not only the most important category of the tax system, but also a working category, which is emphasized by the manifestation of the action of its functions — fiscal, regulatory, stimulating, reproductive, control. The relationship of the selected functions is presented on the example of the use of the most important tax instrument — tax benefits. The tax should be considered as a living organism seeking self-development. Obviously, in the future, the forms of tax exemptions will be improved, and the tax itself and its model will have a more dynamic look.
Keywords: tax, tax system, tax elements classification of tax elements, tax model, tax functions, integration of functions
For citation: Aristarkhova M. K., Zueva M. S. The essence of the tax as the most important category of the tax system. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):7–15. (In Russ). https://doi.org/10.47598/2078-9025-2022-1-54-7-15.
Liliya Z. Buranbaeva, Zulfiya Z. Sabirova, Guzel A. Musina
DIGITALIZATION OF THE BANKING SYSTEM: PROBLEMS AND CURRENT TRENDS
Abstract. The subject of the study is the digitalization of the banking system. The purpose of the study is to consider the problems and prospects for the development of digital technologies in the banking sector. The objectives of the study are to study the benefits of digitalization for banks and their clients, consider the problems and prospects for the introduction of digital technologies, reflect key trends in the development of the bank lending market in a pandemic and the use of modern technologies. The novelty of the study: the need for digital transformation in the banking system, problems and prospects for the development of digital banking technologies, including alternative options for face-to-face bank lending, are identified. Conclusions: Digitalization certainly improves the efficiency of banking activities through the introduction of technical solutions that contribute to increasing value for banks and their customers.
Keywords: bank, banking system, banking product, banking transformation, digitalization, credit, digitalization, digital transformation
For citation: Buranbaeva L. Z., Sabirova Z. Z., Musina G. A. Digitalization of the banking system: problems and current trends. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):16–21. (In Russ.). https://doi.org/10.47598/2078-9025-2022-1-54-16-21.
ECONOMY AND ENTERPRISE MANAGEMENT
Firuz A. Kodirov
INFRASTRUCTURAL ASPECTS OF INCREASING THE COMPETITIVENESS OF INDUSTRIAL ENTERPRISES OF THE REPUBLIC OF TAJIKISTAN IN MODERN CONDITIONS
Abstract. The article is devoted to the study of topical issues of infrastructure support for increasing the competitiveness of industrial enterprises. The role and importance of modern infrastructure in achieving competitive advantages, as well as increasing competitiveness in modern economic conditions, is proved. Particular attention is paid to the study of the role of innovative and digital infrastructures, as well as the features of the formation of the internal infrastructure of an industrial enterprise as the basis for ensuring its competitiveness. Based on the results of the study, it is recommended to focus on the creation of innovative and digital infrastructures at modern industrial enterprises of the Republic of Tajikistan.
Keywords: industry, industrial enterprises, competitive advantages, competitiveness, infrastructure, innovation infrastructure, digital infrastructure, internal infrastructure
For citation: Kodirov F. A. Infrastructural aspects of increasing the competitiveness of industrial enterprises of the Republic of Tajikistan in modern conditions. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):22–28. (In Russ). https://doi.org/10.47598/2078-9025-2022-1-54-22-28.
Manizha D. Ziyaeva
TO THE QUESTION OF THE FORMATION OF THE INVESTMENT AND INDUSTRIAL POLICY OF THE REPUBLIC OF TAJIKISTAN
Abstract. The article discusses the prerequisites for the formation of investment and industrial policy as a necessary condition for achieving the country’s strategic goal of accelerated industrialization. The main directions for the development of an investment and industrial policy are described, covering measures to stimulate entrepreneurial activity, diversify the sources of investment support and develop preferential regimes for the industrial sector.
Keywords: entrepreneurship, investments, industry, state, investment and industrial policy, directions, support
For citation: Ziyaeva M. D. On the formation of the investment and industrial policy of the Republic of Tajikistan. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):29–37. (In Russ.). https://doi.org/10.47598/2078-9025-2022-1-54-29-37.
Daniil G. Sandler
ECONOMIC SUSTAINABILITY IN THE CONTOUR OF THE STRATEGIC MANAGEMENT OF THE UNIVERSITY
Abstract. This article presents the results of the author’s theoretical study of the problems of ensuring economic and financial stability in the processes of strategizing, taking into account the existing contradictions of strategic management. The “triple loop” method is described, which can be used in the strategic management of the university to level the discreteness of the process due to the identified contradictions. A methodological approach to the formation of a system of strategic indicators focused, inter alia, on the interests of key stakeholders is proposed.
Keywords: strategic management of the university, the “triple loop” method, the system of strategic indicators, contradictions of strategic management of the university, economic stability of the university, financial stability of the university
For citation: Sandler D. G. Economic sustainability in the contour of the strategic management of the university. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):38–44. (In Russ.). https://doi.org/10.47598/2078-9025-2022-1-54-38-44.
ECONOMIC SECURITY
Elena A. Popova, Roman S. Rozhkov, Marina S. Solovtsovа
THE TRANSITION OF ECONOMY TO A NEW TECHNOLOGICAL ORDER: RISKS OF THE ECONOMIC SECURITY OF THE STATE AND CRIMINALIZATION
Abstract. The article analyzes the current economic situation in the world, substantiates the thesis of the growing global tension and the possible change of technological structure. The aspects of national and economic security are considered. The structure of shadow economy of Russia and increase of criminalization in economic processes are analyzed.
Keywords: economy, technological structure, national security, economic security, criminalization
For citation: Popova E. A., Rozhkov R. S., Solovtsova M. S. The transition of the economy to a new technological order: risks of the economic security of the state and criminalization. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):45–53. (In Russ.). https://doi.org/10.47598/2078-9025-2022-1-54-45-53.
Nikolai S. Vlasov
FINANCIAL LITERACY AND THE IMPACT ON THE GROWTH OF SAVINGS OF CITIZENS AND EMPLOYEES OF ORGANIZATIONS
Abstract. The article is devoted to the review and analysis of financial literacy, its significance for changing the level of well-being of citizens. The purpose of this article is to understand the relationship of financial literacy to wealth and how it affects growth of savings of citizens. Various levels of work with finance are given, the main various between a financially illiterate person and a financially literate one are shown. The article reveals how and with what tools you can improve financial literacy. The novelty of the article lies in the analysis of the latest financial literacy tools and their impact on current performance and, most importantly, how it is currently being applied.
Keywords: financial literacy, income growth, savings, savings for a long time, contribution, digitalization, pyramid scheme, personal finance, investment, income
For citation: Vlasov N. S. Financial literacy and its impact on the growth of savings of citizens and employees of organizations. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):54–58. (In Russ.). https://doi.org/10.47598/2078-9025-2022-1-54-54-58.
SOCIAL ASPECTS OF ECONOMIC RELATIONS
Tatyana V. Grishina, Andrey V. Zenevich
ECONOMIC FOUNDATIONS OF THE SOCIAL STATE IN BELARUS
Abstract. The article considers the main historical approaches to the concept of a welfare state. It is substantiated that despite different eras, it is a certain level of economic development in a particular country in the corresponding period that causes an objective need for a transition to a welfare state, acting as a kind of incentive for this process. But the goals and principles of the welfare state as a whole remain unchanged. Thus, the historical character of economic laws is manifested. As a specific example, the main directions of the modern socio-economic policy of the Republic of Belarus on the way to the formation of a welfare state are revealed.
Keywords: economic laws, welfare state, social policy of the state, international ratings
For citation: Grishina T. V., Zenevich A. V. Economic foundations of the social state in Belarus. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):59–67. (In Russ). https://doi.org/10.47598/2078-9025-2022-1-54-59-67.
Yulia А. Maltseva, Vladimir G. Klimin
COMMUNICATION POLICY OF MEDICAL INSTITUTIONS OF THE SVERDLOVSK REGION IN THE INTERNET ENVIRONMENT: A DETERMINANT OR A BRAKE ON THE DEVELOPMENT OF MEDICAL TOURISM
Abstract. The article presents the results of a pilot study conducted in August 2021 on the basis of publicly available data on the readiness for communication interaction with medical tourists of medical institutions of the Sverdlovsk region. The problem areas of the communication systems of regional medical organizations, factors that hinder the trusting interaction of “consumers of medical services — medical organizations” and key “points of growth”, forms of organization of relationships that stimulate both the development of medical tourism in the Sverdlovsk region and the strengthening of the marketing orientation of regional healthcare are identified.
Keywords: communication policy, communications, regional medical institutions, social media marketing, Inbound marketing, patient orientation, marketing in medical tourism, relationship marketing, healthcare
For citation: Maltseva Yu. A., Klimin V. G. Communication policy of medical institutions of the Sverdlovsk region in the Internet environment: a determinant or a brake on the development of medical tourism. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022; 1(54):68–74. (In Russ.). https://doi.org/10.47598/2078-9025-2022-1-54-68-74.
Ekaterina V. Zhilina, Lilia Z. Buranbaeva, Anzhelika A. Nikitina
CONSUMER BEHAVIOR IN THE WELLNESS INDUSTRY
Abstract. The subject of the study is consumer behavior in the wellness services market as a segment of the healthy lifestyle industry. The purpose of the study is to analyze the behavior of consumers in the wellness industry during the COVID-19 pandemic and identify priority areas for its development in the future. The objectives of the study are to study the role of the wellness services market in changing consumer behavior, modern trends in the wellness industry. The novelty of the study: current trends are identified that cause changes in consumer behavior and reorientation towards online consumption of wellness industry services; trends of its development are revealed. Conclusions: the coronavirus pandemic has caused a gradual reorientation to online consumption [1] (including wellness industry services) due to the introduction of modern technologies in the context of digitalization.
Keywords: wellness, wellness industry, health, healthy lifestyle, healthcare, consumer behavior, health services market, digitalization
For citation: Zhilina E. V., Buranbaeva L. Z., Nikitina A. A. Consumer behavior in the wellness industry. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):75–79. https://doi.org/10.47598/2078-9025-2022-1-54-75-79.
ECONOMIC AND MATHEMATICAL MODELING
Alexander I. Bystrov, Irek G. Nigmatullin
A MODEL FOR PREDICTION OF VARIOUS PROCESSES ON THE EXAMPLE OF THE SPREAD OF COVID 19 IN RUSSIAN FEDERATION
Abstract. The paper provides a description of the mathematical model for various processes that have a life cycle (beginning and end). The implementation of the mathematical model is shown on the example of the spread of coronavirus in Russia over 2 years. The proposed model allows predicting the number of infected people in the coming period. The adequacy of the model for the process under consideration is determined by the accuracy of the root-mean-square error of 0.8 %. The model can be used to predict temporal processes in social, demographic, medical, industrial and other areas.
Keywords: mathematical model, normal distribution, process, forecast, life cycle, approximation, extrapolation
For citation: Bystrov A. I., Nigmatullin I. G. A model for predicting various processes on the example of the spread of COVID-19 in the Russian Federation. Vestnik BIST (Bashkirskogo instituta social`ny`x texnologij) = Vestnik BIST (Bashkir Institute of Social Technologies). 2022;1(54):80–86. (In Russ.). https://doi.org/10.47598/2078-9025-2022-1-54-80-86.
