Abstract: The article presents the results of research on the tax system and types of taxes. In order to create an effective tax system that can meet the needs of the budget and at the same time ensure the optimal level of tax burden on taxpayers, it is necessary to analyze the results of the reform of past years. The results of the research can be used to confirm the fact that the main problem with modern Russian tax legislation is the vagueness and ambiguity of many issues.
Key-words: taxes, tax system, types of taxes, development of the tax system
Vasilieva Laura Sergeevna, Novitskaya Anastasia Markovna, Shvechenko Ludmila Viktorovna
Income capitalization method for assessing business value
ID number: J202092
Abstract: The article represents the results of the analysis of the income capitalization method when assessing the value of a business, as well as an example of calculating the value of PhosAgro by this method. In modern business conditions, one of the main goals pursued by a company is to maximize market value or increase the economic benefits of the owner from investing in this company. But achieving this goal becomes impossible without knowing the real market value of the company, so there is a need to evaluate the business. The income capitalization method is one of the main methods of evaluating a company. Its advantage is that it allows comparison of the investment attractiveness of a business on the basis of income.
Key-words: business valuation, income capitalization method, income approach, capitalization ratio
Problems of taxation in the Russian Federation and suggested improvements
ID number: J202093
Abstract: Nowadays the tax system is the basis of the mechanism of state financial regulation of the economy, and taxes are the main form of state income. The effective functioning of the entire economic complex of the country depends on how well the tax system is built. This article provides an overview of problems of modern taxation system and suggestions for its improvement.
Key-words: itaxation, Tax Code, tax policy, types of taxes and the Ministry of Finance
Abstract: This article is devoted to the disclosure of the concept of financial risks and consideration of issues related to the management of financial risks in the banking sector. As a result of writing the article, the main ways to reduce and neutralize the financial risks of banking were identified, as well as measures to effectively manage financial risks in the sector under consideration.
Key-words: financial risk, financial risk management, methods of reducing financial risks, risk management, financial risks of banks
Zaharenkova Olga Dmitrievna, Kozlova Sofya Mikhailovna, Savina Julia Olegovna, Chumbareva Anna Vasilievna
Prospects of development of responsible finance and its connection with corporate success
ID number: J202095
Abstract: Responsible finance is gaining popularity in the economic environment. Many companies are aware of the importance of socially responsible investment. The nature of the application of responsible finance principles in Western countries and Russia differ significantly, the reasons for which are discussed in this article. Also, examples of successful implementation of responsible finance in the company's activities are given and statistics on the growth of socially responsible investment and its role in the development of international organizations are considered.
Key-words: responsible finance, investing, corporate social responsibility, ESG factors
Kurenev Egor Vladimirovich, Palatkin Vladimir Nikolaevich, Pirozhkov Ivan Denisovich
Implementation of Corporate Social Responsibility in the Free Market Economy
ID number: J202096
Abstract: In the article is discovered the Corporate Social Responsibility discipline: preconditions of corporate social responsibility implementation, the essence and the nowadays examples of corporate social responsibility implementation into corporate culture. The topic of Corporate Social Responsibility is extremely important these days, as companies that implemented this discipline into their daily routine have a competitive advantage in the free market economies among competitors.
Key-words: corporate Social Responsibility, Responsible Finance, Green Investment, Fair Trade, Environmental-Social-Corporate Governance (ESG)
Kurin Alexander Sergeevich, Perepelitsa Denis Grigorievich, Tishin Dmitry Alexandrovich, Shiliga Maxim Vitalievich, Shokhin Alexander Alexandrovich
The problems of small business formation in the Russian Federation
ID number: J202097
Abstract: Small business development plays a strategic role for the development of the Russian economy. This article is considered about the history of the formation of small business, the problem of the development of small forms of entrepreneurship and the comparison of Russian experience with foreign ones.
Key-words: small business, entrepreneurship, market relations, government support, state
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