The article examines and summarizes the approaches to the study of innovation activities of small and medium-sized businesses. It gives substantiation of the innovative activity of small and medium-sized businesses, along with big business. Three groups of studies aimed at understanding the conditions and substance of innovation activities of small and medium-sized businesses are identified. The first group consists of empirical studies of small innovative business practices and its support in certain regions. The second group of studies analyzes the infrastructure of innovative activities of small and medium-sized businesses as a prerequisite for its development. The third group of studies examines the institutional constraints of innovative activities of small and medium-sized businesses. The analysis of the development of domestic and foreign authors is carried out. It was revealed that the institutional approach gives the modern tools for the analysis of the conditions of innovation activities of small and medium-sized businesses, namely the institutional constraints, entrepreneurship support institutions. The role of taxation as one of the key factors shaping the institutional environment of entrepreneurial activity is noted. Thus, article systematizes approaches to the analysis of innovative activities of small and medium-sized businesses, highlights the role of institutional conditions and restrictions. The results are useful for the formation of the strategy of development of small and medium entrepreneurship in order to enhance its innovative activities
The article deals with the demand of infrastructure
of the innovative ecosystem for management
service; the urgent problem of ensuring
effectiveness, efficiency and quality of
infrastructure management of an innovative
ecosystem of university of the agrarian and
industrial region on the basis of forming of the
problem - oriented management system, the core of
which are controlling and knowledge management,
is formed; the feature of content of research
approach which consists in consideration of new
factors of development of management and
methods of management in relation to an
unstructured object – the innovative ecosystem of
university (IESU) possessing many stages of
freedom and informal communication channels and
movements of an intellectual human capital is
described. It is noted that all the elements of
management (goals, measurement of result of
management, system, process and mechanisms of
management) are subjects to change in synthesis of
systemic, evolutionary, reproductive, resourcebased
approaches and the concept of dynamic
abilities to the solution of the problem under study.
Two key components of a problem are allocated:
infrastructure of IESU and management by
infrastructure with the use of modern technologies for the purpose of ensuring of effectiveness of
innovative activities. It is noted that the researcher
does not need to the management, but good service
from the infrastructure. Such service of
infrastructure in the majority of IES is absent.
Modern practices, theories, technologies, methods
and instruments of management of the developing
infrastructure of IES remain out of sight of
scientific and expert community.
Controlling of environmental systems, risks and
costs of the innovative process is the essence of the
information – analytical, methodical and
instrumental support of the process of management
by infrastructure of IES. Controlling as a part of the
problem - oriented concept treats the management
as the service aimed at creation of conditions for
the functioning and development of infrastructure
of IES and it is considered as a part of management
system and it is intended with the information and
analytical, methodical and instrumental side to
facilitate of implementation of management by IES
of the university oriented to result of innovative
activities
The article deals with the evolution of content of
innovative systems from the traditional to the
innovative ecosystems (IES). It is noted that this
transformation of terminology is not mechanistic,
and describes changes of essence. Problems of IES
and problems of management of medium systems
are formulated. System - integration - reproduction
approach in regional innovative policy and the
principles of its implementation are offered.
Classification of infrastructure facilities of regional
IES is presented. Necessary conditions of forming
of innovation ecosystems are allocated: awareness
by society the need of innovative development, the
choice of strategic priorities, high level of science
funding, the high (global) level of education, the
relevant legislation in the field of financing, the
taxation, create of the innovative organizations, and
also decrease in bureaucratic procedures in the
sphere of innovative business, commercialization
and a transfer of technologies. The stages of
forming are allocated in the organization of IES:
inventory, purpose saving and concentration of
tangible, intangible, investment and human capitals
(resources) which are adequate to the features of the chosen megatrend of development of the macro
region; transformations of region economy, forming
of regional sector of knowledge economy and
innovative regional ecosystem; scientific and
innovation - technological breakthrough; the
maturity of regional scientific centers and
innovation ecosystem; development of the technoeconomic
paradigms
In modern conditions of quantitative and qualitative
degradation of science in general and economics in
particular, especially in our country, the scientific
direction of "Controlling" stands out not only for its
activity, but also the rapid intensive and extensive
growth. This work is the summary of the main
publications of scientific results on controlling
obtained at the Laboratory of economicmathematical
methods in controlling of Scientific
and Educational Center "Controlling and
management innovations" of Bauman Moscow State
Technical University. We discuss the concept of
"method", "tool", "mechanism", "algorithm" in
relation to the Controlling. Adequate use of these
terms is necessary for the formulation of sound
scientific results, and to provide their perception of
the scientific community. Innovations in the field of
management in industry and other sectors of the
economy based, in particular, on the use of new
adequate organizational and economic methods.
Controlling in this area - it is the development of
relevant management procedures used and the newly
established (implanted) organizational and economic
methods to the task. Development, systematization
and application of modern mathematical tools of
controlling are the main theme of our work. We
have considered the problems of controlling new
areas - controlling risks, quality controlling,
controlling organizational and economic support for
control tasks in the aerospace industry, controlling
research activities. We have also obtained new
scientific results in controlling personnel and
ecological safety controlling
In this work we consider criteria determining the
amount of a payment, and also the Rule of content of a
common property in the apartment house; the article
contains recommendations promoting to increase
quality of management of a housing stock; the possible
actions promoting system change of the principles of
improvement and forming of the public environment
are provided
The topic of harmonization of tax systems of member countries of Economic and Monetary Union is currently very relevant. In the article we examine in detail the point of view of scientists of various economic schools on the feasibility of a coordinated fiscal policy in the framework of integration associations. Assess the role and the possibility of using tax instruments in the formation and functioning of the economic union. The reasons of increased competition within the EU are reviled. We analyze the EU experience in the field of regulation of taxation assess-member countries, as well as the formation of the general budget. The causes of the EU budget redistribution in favor of the troubled countries and new EU members are investigated. The causes of the EU budget redistribution in favor of the troubled countries and new EU members. The effect of the fiscal component of the state of the economies of Member States' economic unions. Particular attention is paid to the need of harmonization the legislation of member countries of integration associations in the field of indirect taxation. Authors conclude that the restrictions on currency and monetary control capabilities of Member States economic unions actually preserve certain independence in the conduct of fiscal policy. At the same time the negative effects of exchange rates regimes fixing or replacing the National currencies single collective may be partially offset by the competent fiscal policy
The article deals with problems in the field of
automation of legislative activity of ZSK and contains
offers on their decision. Public authorities and local
governments are faced by tasks of creation of
conditions for improvement of quality of the state and
municipal services, cost reductions on content of the
state machine and increase of efficiency of its
activities with use of modern information
technologies. Implementation of the automated
execution of processes, electronic templates of
documents, electronic drafts of the agenda — all this
can give the chance to move to qualitatively new level
of overall performance
In our country there is a system of compulsory employees’ insurance functions. First attempts to establish the responsibility of employers were taken over a hundred years ago, since then there have been significant changes. The current system of contributions to pension, social and health insurance funds has existed for about thirty years, but it constantly changes. Since 1990, the insurance functions have been shifted from the state budget to established extra-budgetary funds formed at the expense of deductions of employers. Since this system has not brought the expected results, it is repeatedly reformed. To legalize the payment of salaries and additional contributions the Unified social tax was developed in 2001, which lasted until 2010. Its purpose was to accumulate cash to realize citizens' rights for state pension, social insurance, and medical care. Its establishment did not lead to the increase of pensions and social benefits either. Nowadays, after the abolition of the Unified social tax every employer and sole proprietor in Russia has to pay insurance contributions to the Pension Fund, the Social Insurance Fund and the Health Insurance Fund. Throughout the studied period the contribution rates changed, introduced and abolished preferential tariffs. New turn of events in this sphere, specifically the introduction of Chapter 34 of the tax code, was the cause of attempt to systematize all the changes concerning payments to extra-budgetary funds for the past 26 years
Nowadays forming an image of a conscientious
taxpayer is a strategic trend of development of plenty
of agricultural organizations as it provides the market
value and stability of business. However, methods of
fiscal regulation require accurate and actual
information concerning management of tax risks and
ensuring transparency of implementation of the
taxation. While paying a unified agricultural tax
(UAT), organizations face certain inconveniences and
complications of calculation of taxable base. In this
article, we consider benefits and shortcomings of a
unified agricultural tax, and propose an option of
decreasing in tax risks by integration of a new
developed tax register
The submitted article is devoted to adaptation of the
enterprise to crisis environmental conditions. Crisis
management includes a complex of the methods applied
in different functional subsystems of management.
Social technologies, methods of the economic analysis,
forecasting, development of difficult investment projects
and anti-recessionary programs, plans of restructuring
and reorganization — are applied in a complex to the
timely prevention and overcoming of crises. Crisis
management includes set of knowledge and results of
the analysis of practical experience which are directed to
optimization of mechanisms of regulation of systems,
identifications of the hidden resources, and development
potential at a difficult stage of development. Specifics of
crisis management are connected with need of adoption
of difficult administrative decisions in the conditions of
limited financial means, big degree of uncertainty and
risk. The problem of establishing effective crisis
management at the enterprises is difficult in the practical
relation and demands the most serious study in the
methodical plan. During system transformation in
Russia this problem became almost vital, defining a real
survival of a manufacturing sector our economy. In this
regard, studying of features of crisis management in
Russia in modern conditions is not only is actual, but
also essential for survival and functioning of enterprises
and organizations