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Integrated reporting is a modern form of self-presentation of a company's strategy to all interested parties. This is not a mix of financial and non-financial reporting (sustainability report, social or environmental report). Financial and non-financial instruments of sustainable development can prevent the negative impact of any objective or subjective factors, develop and successfully implement measures that ensure the economic and social security of business. In modern conditions, the implementation of the prin...

The article reviewed and analyzed the interpretation of the term «environmental safety». It was concluded that, now, there are no uniform criteria for measuring environmental safety in either Russian or international scientific practice. The reason for this is the lack of a clear understanding of the definition of «environmental safety». The main drawback of the many definitions available for this term is the lack of statistical (quantitative) definitions and the lack of indications of their relationship with the ...

Economic security is largely determined by the quality of the integrated reporting's assessment. The article is devoted to the research of the adaptation of authorial analyzing methods the impact of capitals state changes and stakeholders' economic behavior on the change in the company’s created value to ensure the economic security. The study is based on the value maximization concept of the firm, which is created when interacting with stakeholders by accumulating and transforming their resources. The paper propo...

A new quality of economic growth is being formed and related to the development of digital computer technologies in the modern world. The government of the Russian Federation has taken a course to transfer the Russian economy to a digital basis. It is reflected in the program approved in 2017 "Digital Economy". Among the main end-to-end digital technologies within this program are neurotechnologies, which, together with other advanced technologies, are created to reduce the gap with the leading countries in the ne...

Tax policy is one of the main instruments of economic policy of any state. It is realized through the establishment of goals, objectives and specific quantitative parameters of revenues and the country's budget. Condition of public finance has a significant impact on the real economy. So, the choice and justification of the measures, decisions and actions in the area of tax policy, directed on realization of conceptual ideas within the existing Russian economic policy is one of its key contents. The article is ded...

The article is devoted to the essence of the application of monitoring the quality of public sector financial management in the Russian Federation. As part of the research tasks, the authors considered in detail the essence of the general category "financial management of the public sector" in international and Russian practice. The historical process of the emergence and development of the practice of applying monitoring tools in the sphere of financial management of the public sector in the Russian Federation is...

One of the key instruments for improving tax administration in the Russian Federation is a new setting of the tax system in 2017-2018 years. First of all, innovations relate to the VAT system. In particular, will need further study questions of expediency and needs to increase the basic rate of tax, the abolition of preferential rates. To achieve a balance in the tax relations will be reduced the tax burden for businesses of Direct Taxes. To harmonize the taxation of individuals, need to develop methodical bases o...

The problem of the tax consequences of transfer pricing is now quite urgent for the federal and regional budgets. Transfer pricing is one of the most common ways to minimize taxes. The result of the globalization of the world economy has become the free flow of financial resources, which led to a sharp rise over the past three decades, the number and the economic power of multinational integrated companies. Such structural shifts in the world economy dictate new requirements for the formation of tax systems, and c...

The scientific research is devoted to the problems of a transparent and relevant information, which is created by Russian enterprises through the formation of integrated reporting, who are seeking to build a sustainable business. The key issues in this process, and the main development trends of integrated thinking are identified based on the study of modern established practice of integrated reporting in Russia. It has been defined the lack of transparency and openness of companies, in particular, the low level o...

The need to adopt measures aimed at deoffshoring of the Russian economy has been declared by the President in Message to the Federal Assembly as early as 2013. Within the framework of this campaign till now numerous versions of bills, initiatives were prepared, which consistently had been changed. Thus, the bills were prepared by the Ministry of Finance of Russia, the Ministry of Economic Development, the Russian Union of Entrepreneurs. The President of the Russian Federation signed the final version of the law on...

The article investigates the problem of improving the efficiency of state regulation of organizations through the use of tax incentives for value-added tax. Such specificity of granting tariff preferences is possible, particularly in the largest taxpayers in operations involving the use of tariffs and consumption standards set by the state for public utilities. They systematize basic forms of tax benefits and formulate the new exemption for VAT arising on the regulation of prices in the area of gas supply of the p...