This article discusses the concept of "tax optimization" and gives a detailed study of separate line of optimization of taxation of individual entrepreneurs paying tax of imputed income and (or) simplified system of taxation depending on the presence or absence of its employees, an algorithm for determining the possibility of reducing the amount of taxes for special tax regimes on the value of insurance contributions to the extrabudgetary funds
The article is devoted to the contemporary
development of the tourism industry in the Krasnodar
region in the post-Olympic period. We have
considered main directions of improving the
attractiveness of tourism sector for foreign tourists.
There were found the advantages of the touristrecreational
base of the Krasnodar region, providing its
tourist potential. Sanatorium, resort and tourist
complex of the Krasnodar region line with the
priorities of social-economic development of Russia
and determines the special status of the region in the
economy of the country. We have analyzed the
dynamics of entry of foreign nationals for the purpose
of tourism. There were identified the country with the
highest tourist arrivals. We have studied the
regulatory-legal framework, regulating tourist activity
in the region and considered one of the ways of state
regulation of the tourism industry by conducting
classification of hotels and other accommodation
facilities. The main economic effect from the
introduction of a system of classification of hotels is to
improve the quality of service, competitiveness and
legalization of small accommodation facilities. It
emphasizes the uniqueness of Sochi city as a key
tourist destination for international tourism promotion
not only in the region but also in the country. It
presents an overview of the modern state and use of
the sports of the Olympic Games, the infrastructure of
Sochi, identified tools for promoting inbound tourism.
Despite the positive results achieved in the
development of the tourism industry in the Krasnodar
region, it is necessary to solve a number of tasks to
increase the attractiveness of tourism in the region.
Thus, the priorities should include: creation of a competitive tourism product, leveling the seasonality
factor and provide year-round operation of sports
facilities and other infrastructure of Sochi in the postOlympic
period
The management was established in Bauman Mos-cow State Technical University. The core of the economic theory is engineering economics, above all - product lifecycle management, controlling and organizational-economic modelling. The article illustrates how economists and managers can help teams to achieve innovation
The article analyzes the scale, dynamics, and structures of the regional disparities in the Russian economic space in the period from 1998 to 2010. There were done international comparisons of regional disparities in Russia, developed countries and China. The Gini coefficient and the Theil entropy index were used while calculating
This article discusses the forming methodology development and implementation of competitive strategy of industrial enterprises, based on the simulation of structural models of competition
The article presents the economic methods and the Institute of information technologies for planning of nature-conservation measures for the prevention of emergency situation, taking into account the change of the conditions of budget financing and attraction of mixed sources, distribution facilities of water-economic systems of different forms of property-public
The article is devoted to the generation and use of public-private partnership instruments in the formation of regional industrial policy. Great attention is paid to the mechanisms of integration of efforts of the state and corporate sector in the course of the development of industrial business in the region. We have also considered and classified the measures of public-private partnership, defined the goals of the state in the process of industrial development of the region
The urgency of improving the economic reality modeling for the development of modern economic science is shown; the problems in this area are identified. The system of models, which should be
used at social economy research and its structural elements are presented. Models of human being and economy of the philosophical and methodological plan are offered for research of economic reality in the society
Objective need of Russian national logistics system formation have been substantiated. The review of global logistics infrastructure has been made as well. Characteristics of the organization and modalities of logistics systems of leading foreign countries have been researched. On the basis of summarizing foreign experience we have made conclusions about the possibility of its use in the development of the domestic logistic model
The article considers the main feature and role of private label of retail chains. The product categories and CTM-classification are marked out in there. A positive experience in creating and promotion of CTM on the example of the "Magnit" company is also considered