D.V. Maslov, M.E. Dmitriev, V.B. Krapil
Public Administration at the New Stage of Administrative Reform: Horizontal Business Methods in Vertical State Structures
The article considers the problems of transfer of business management practices to pubic administration in Russia. In particular, attempts of introduction of process management and quality management are reviewed. The authors reveal that horizontal logic of process management runs into conflict with the functional principles of operation of the public administration. This conflict explains why many of the previous attempts of transfer of business methods were rather unsuccessful. However, according to the authors, the new agenda of public administration reform which combines traditional business methods with the digital transformation has better chances to succeed. The reason for this is that the new generation of management technologies has far greater potential for productivity and efficiency improvement than those available during the previous phase of public administration reform. As a result, now the authorities tend to adopt more flexible approaches and try to soften the barriers created by the traditional functional hierarchy.
Keywords: administrative reform; process approach; public administration; vertical structures.
Statistical Estimation of the Level of Wages in Russia
The article reveals the methodological aspects of the formation of official statistics «average monthly nominal wage» and «labor income», the structure and dynamics of monetary incomes of the population of the Russian Federation are considered. The analysis of the dynamics of nominal and real wages is performed, and the existence of qualitatively different periods is justified. The influence of seasonality on the values of the indicator is proved, the adjusted seasonality coefficients are calculated. A trend model is constructed. Correlational relationships of wages with such macroeconomic indicators as the consumer price index, the unemployment rate, labor productivity are reflected; this line of research is complemented by an analysis of the lead factors. The conjugation of fluctuations of macroeconomic indicators with the global macroeconomic situation (economic crisis) is revealed. The analysis of the dynamics of the ratio of wages to the subsistence level and the level of the minimum wage is analyzed. The share of labor remuneration in value added and GDP was investigated. The differentiation of wages by types of economic activity is considered. The territorial differentiation of wages (in the context of the subjects of the Russian Federation) is highlighted. The federal districts with the highest level of heterogeneity in wages are allocated. The value of wages as an indicator of the state of the economy, as well as an increase in the significance of the functional role of wages as a source of expenditures of the population, is underlined.
Keywords: wages; labor income; wage differentiation; unemployment; consumer price index.
N.V. Bulycheva, N.A. Kalyuzhny, L.A. Lossin
The model of Accommodation of Transport and Transfer Units of the Urban Passenger Transport System
In the work the authors propose a technique that allows to determine the priority of the locations of transport-transfer nodes on the basis of the subway or railway stations of suburban communication. The proposed methodology is based on a comparative quantitative assessment of the projected passenger traffic with the use of economic indicators.
Keywords: mathematical modeling; passenger traffic; transport-transfer hub.
M.G. Karelina, V.S. Mkhitarian
Econometric Analysis of Integration Activity of Russian Companies
In the modern economy, the nature and complexity of integration processes require a qualitative tool for a comprehensive analysis of integration policies. In this regard, the purpose of the presented research was the development of an econometric approach to the analysis of the integration activity of Russian companies. In the first part of the article, in the framework of improving statistics in the field of integration activity, it was proposed to solve organizational problems related to the collection and processing of data on mergers and acquisitions. In the second part, an econometric approach based on a recursive system of simultaneous equations is proposed. The results of the research are of practical importance, since they can be used to identify conditions favorable for doing business and improving the investment climate in the country.
Keywords: integration activity; information base; systems of simultaneous equations; statistics of mergers and acquisitions (M&A); econometric approach.
Kovalev V. V., Pyatov M. L., Eliseeva I. I., Dmitriev A. L.
- V. Sokolov’s Role in the Development of Accounting in Russia
The paper is devoted to the 80-th anniversary of Prof. J. V. Sokolov, one of the most outstanding academicians in Russia, who made a remarkable contribution to development of the theory and practice of accounting. He was a chair of the Department of Statistics, Accounting and Auditing in the St Petersburg State University for nearly 15 years. Prof. Sokolov was particularly known in the country as an expert in accounting history. He was the most authoritative researcher of the works of Luca Pacioli (1445−1517), who is considered as one of the founders of the modern double-entry accounting. Both the main landmarks of Sokolov’s course of life and his achievements in the area of accounting science and training specialists are reviewed in the paper.
Keywords: theory and practice of accounting; Club of accountants; Luca Pacioli; Institute of professional accountants in Russia; Series of Textbooks on accounting and auditing of UN CTC.
Tax Crimes and Tax Criminals in Modern Russia
Peculiarities and trends characteristic of tax criminality and the struggle against tax evasion in Russia in recent years are analyzed. It is shown that the decriminalization of tax evasion in 2016 was relatively small (in 2016 the level of criminalization of tax evasion was reduced to approximately the level of 2010), and in 2017 the legislator actually carried out the criminalization of tax evasion. At the same time, it is argued that the current Russian legislation, providing for various procedural mechanisms for detecting violations of legislation on taxes and charges that contain signs of an administrative offense or a crime, does not give grounds for considering relevant procedural rules to be contrary to the constitutional requirements of justice, certainty and necessity. The statistical data characterizing the criminal and criminological picture of the tax sphere are given, including data on the amount of damage from tax crimes for the year, the number of tax crimes for the year, the proportion of damage from tax crimes in the general damage from economic crimes for the year (2010−2017); data on the age and education of convicted persons for tax crimes (2013−2016), data on the number of convicted persons for tax crimes and the types and amounts of penalties imposed on them (2011−2016). The conditions for the release of those who committed a tax crime from criminal liability for it are considered, and popular misconceptions of businessmen regarding these conditions are described. A relatively new trend in the work of tax and law enforcement bodies is analyzed: the recovery of the amount of damage caused by the criminal evasion from payment of taxes by a legal entity from individuals directly guilty of this evasion.
Keywords: tax legislation; tax crimes; tax criminals; tax evasion; economics of crime; struggle against tax evasion; criminology; damage caused by a tax crime; statistics.
Theory of money in Marxism in the Treatment of N.I. Zibera
The article is devoted to the contribution that the well-known Russian economist Nikolai Ivanovich Sieber made to the Marxist theory. At present, the work of this scientist is undeservedly forgotten, although he contributed to the popularization of the theory of Marx, difficult for the general public, in Russia. Therefore, his main role in Russian economic science was in the interpretation of Marxism.
The article examines certain aspects of the monetary theory of Marxism, which, despite its long-standing origin and the large volume of literature devoted to it, still remains a little-studied doctrine. The main attention is paid to the analysis of this theory in the treatment of Zieber. According to the author’s hypothesis, Sieber’s understanding of the Marxist monetary theory, should help him to take into account both the errors of Ricardo himself and Marx, and get rid of the contradictions inherent in this theory. However, Sieber remained faithful to Marxist positions and his understanding of money did not go beyond the boundaries established by Marx.
Keywords: Sieber; Marx; Ricardo; money; monetary theory; labor theory of value; Marxist monetary theory.