Headings of the journal
"Economics and Management"

Annotation: The article examines the issues of tax accounting building and reporting in the management system of commercial organizations. Attention is paid to the requirements of modern tax legislation in the field of tax accounting and its combination with accounting information. The article notes that the issues of creating an optimal system of tax ac- counting and reporting for an economic entity are always relevant, also because tax legislation is actively developing in this area. The study provides an analysis of the requirements of modern tax legislation in terms of tax account- ing by types of taxes and fees. A quantitative and qualitative analysis of taxable entities by the identified groups of large, medium and small businesses is presented. Particular attention is paid to the nature of the model for building tax accounting and reporting for the considered groups of enterprises, including taking into account the place of the tax accounting system in the general management system of the organization, the composition of the order on accounting policy for tax purposes. In conclusion, a number of areas for optimizing the applied models of building tax accounting and factors influencing the nature of such a model within a specific economic entity are highlighted.

Annotation: This article examines the current state of the processes of financing, creation and functional purpose of univer- sity campuses in Russia. The author presents data on the availability and dynamics of costs for the creation of infrastructure facilities in new campuses, including the amount of funding for the construction of academic and residential buildings of universities, research laboratories and leisure centers. The article defines the role of budget investments as the highest priority source of financial support for the construction of university campuses in Russia, as a result of which calculations of the effectiveness of investments in educational and specialized infrastructure are presented. The use of the results of the comparative analysis allowed the author of the article to formulate a conclusion about the need to use such a form of financing projects for the creation and operation of campuses as a public-private partnership. Based on studies of the structure of costs, incomes and investments, the article provides a justification for the expediency of financial investments by the state and private investors in projects of Russian student campuses.

Annotation: The article examines the sociocultural, economic, and regulatory factors shaping the Russian alcohol market and key trends in its functioning. The key factors shaping the alcohol market model, where the economic interests of producers and importers, primarily pursuing commercial gains, intersect with changing consumer preferences and the goals of state regulation of the alcohol market are highlighted. The author systematizes the traditional functions of the modern alcohol market in Russia, highlights the legal aspects of state management of the trans- formation of this segment of market relations, and analyzes the dynamics and structure of retail sales, production, circulation, and consumption of alcoholic beverages that are currently developing. Particular attention is paid to the budget component in the cost of alcoholic beverages and its role as a lever of influence on economic and social processes in society. The study demonstrates the need for government intervention in the functioning of the alcohol market, determines the fiscal significance of excise taxation, and outlines the directions and prospects for the further development of state regulation of this important sector of the economy.

Annotation: The subject of research in the article is the policy directions of maintaining ecological balance in the European region, including through the mechanism of public-private partnerships. The purpose of the work is to study the status and trends of measures in the European Union (EU) to create a “green” economy. The article examines both measures to decarbonize the European economy and the forms of EU policy in this area, as well as typical examples of public-private partnerships and their role in ensuring the “green transformation” of the European region. The research is based on an integrated approach to the consideration of socio-economic problems of regional develop- ment of the EU, which includes systematic comparative analysis, economic and statistical method. As a result of the research, the structure of the planned decarbonization of the region has been determined, its main goals, objectives and forms have been identified, and the areas of work of public-private partnerships in this area have been char- acterized. The role of the planned innovations in the further socio-economic development of the region is studied.

Annotation: The study examines the theoretical and methodological foundations for assessing the reliability of counterparties. Economic relations are becoming increasingly complex and diverse in the modern world. Companies interact with a large number of suppliers, clients and other partners. In this regard, there is a need to assess the reliability of potential counterparties in order to minimize the risks associated with joint activities. The relevance of this procedure for potential partners is to ensure the economic security of the business. The work provides the author’s definition of the term “unscrupulous” counterparty, and highlights its distinctive features. The scientific article proposes two author’s algorithms for checking counterparties for their reliability: independent and using modern automated system products. As an example of a modern automated system product, the author considers the functional capabilities of the ecosystem for managing the Saby Profile business within the framework of counterparty verification. The author’s conclusions contribute to the systematization of approaches to conducting counterparty verification for their reliability in order to protect against financial risks.