Preview

Economics, taxes & law

Advanced search
Vol 15, No 6 (2022)
View or download the full issue PDF (Russian)

TOPIC OF THE DAY

6-19 18
Abstract

The subject of the study is the peculiarities of the formation of human capital. The purpose of the work is to develop theoretical ideas about human capital and identify the conditions for its formation and use in the Russian economy. Thanks to the analysis of approaches to measuring human capital, it has been established that the policy of forming human capital is determined by the initial standard of living of society, the state of education, science, medicine of the country. At the same time, a high level of human capital development, as well as large investments in it, do not guarantee economic growth, forming only a condition for its provision. It is determined that the standard methods of assessing human capital through the use of the human development index or the amount of investment in a person are very truncated ways of measuring it, inherited from the Western economic tradition. A more capacious and meaningful approach to the assessment of human capital seems to be the use of the doctrine of human potential, which assumes not only an analysis of the income received from investments in a person, as in the case of the application of the doctrine of human capital, but takes into account the potential capabilities of a person in changing conditions, accumulated experience and knowledge, summarily composing the systemic quality of people. In this regard, the idea of human capital looks like some part of the systemic doctrine of “human potential”. However, it has been revealed that the assessment of the human development index (life expectancy, per capita income and level of education) does not allow revealing the full set of advantages of this system doctrine. It is concluded that for the Russian economy, the formation of human capital cannot be considered outside of the task of creating a new fixed capital and activities involving the possession of advanced knowledge.

20-32 17
Abstract

The subjects of the research are the retrospective and the modern approaches to the definition of human capital. The purpose of the work is to prove the need to include more indicators of human capital in the system of national accounts, as well as characteristics of human capital that are not directly related to its role in economic production. Thanks to the analysis of various approaches of international organizations to the definition of human capital, it has been established that despite the numerous difficulties in assessing human capital as an intangible asset, in the future there will be an expansion of the positions by which human capital will be included in the central structure of the System of National Accounts. It is noted that in domestic studies little attention is paid to the role of households as cells of society in which the production of human capital begins and new generations are socialized. Attention is drawn to the need for wider use of the concept of “human capital reserves”, which allows for a more correct comparison of both the characteristics of human capital of different regions and to take into account the impact of migration on human capital. In this regard, the approach of a number of researchers to the assessment of human capital on the basis of its depreciation has been subjected to reasoned criticism. In modern conditions, the quality of human capital in the country is also determined by the policy pursued to identify talents, in which STEM talents occupy a special place. It is concluded that for the Russian society and economy, the formation of human capital and improving its quality should become long-term goals, the achievement of which will help to reduce differences in the level of development of territories.

33-44 16
Abstract

The subjects of the research are the transformation of the global socio-economic paradigm and its impact on the system of higher education and public administration. The purpose of the study is to identify the factors of transformation of the global socio-economic paradigm and to establish its influence on the formation of ideological attitudes of university students and the peculiarities of the state economic policy. The article examines the peculiarities of the process of changing socio-economic paradigms in economic theory and economic policy, explores the concept of socio-economic paradigm and the reasons for its transformation from the point of view of philosophy and methodology of science. The analysis of the causes, factors and driving forces of the transformation of socio-economic paradigms in the nineteenth century is conducted. The features of the transition from the Keynesian to the neoliberal economic paradigm are highlighted. As an alternative to the neoliberal socio-economic paradigm, the principles of the Beijing Consensus are investigated. The degree to which the economic and political conditions that have developed after the global financial and economic crisis open up opportunities for the transition from neoliberalism to a new socio-economic paradigm is assessed. It is concluded that the most important factor in the formation of socio-economic paradigms is economic education. After the global financial and economic crisis of 2008–2009, it became obvious that orthodox economic ideas and policies can no longer adequately solve the main problems facing Western economies. It is concluded that the neoliberal consensus remains dominant, albeit in a modified form, in public discourse and politics in most developed countries. There is no guarantee that there will not be a paradigm shift in economic thought and policy in the coming years.

ECONOMICS AND MANAGEMENT

45-54 16
Abstract

The subject of the study is the human capital of an organization in the form of the competencies of its individual representatives. The purpose of the work is to determine the dependence of successful project management on the level of human capital development of the organization and its individual representatives. It is established that the successful work of an organization depends not only on its capital, but also on the development strategy and methods of its implementation. One of the main methods of implementing an organization’s strategy is project management, for the qualitative implementation of which it is necessary to have employees with appropriate competencies.
The article discusses the results of a study conducted by the national Association of project Management “SOVNET” to identify the most important key indicators for the elements of the competence “PEOPLE”. It is established that the manager must demonstrate openness and responsibility in interacting with people on whom the magnitude of the human potential of the organization depends. According to the results of a survey of managers and employees of small and medium-sized businesses to determine the level of openness of communications in organizations and the quality and comfort of interaction of their employees, the relationship between them and the human capital of the organization was revealed. A trend has been established that shows the correlation of the inverse dependence of a weak level of responsibility and openness on the development of the organization’s human capital. The dependence of openness and responsibility in matters of interaction with people on the level and quality of human capital development of the organization is traced. Conclusions are drawn about the correlating direct dependence of the growth of the level of responsibility and openness on the increase in the level of development of the human capital of the organization, as well as the need and possibility of improving the quality of project management due to the growth and development of the human capital of the organization.

55-65 18
Abstract

The subject of the research is the main approaches to creating a system of motivating young people to improve the quality of life as a factor in the formation of human capital through the introduction of principles of healthy lifestyle (HLS) under the influence of global trends: economic instability, digitalization, the COVID‑19 pandemic and external challenges and threats. The purpose of the work is to identify the main approaches to the formation of a system of motivation of young people under the influence of global trends, external challenges and threats based on an online questionnaire survey of the population’s opinions regarding their health and motivation for self-preservation behavior. The relevance of the study is due to the fact that improving the quality of life of the population plays a key role in increasing the effectiveness of the mechanism for managing the socio-economic development of the human capital of the Russian Federation as a whole and its subjects separately. Therefore, at the state and corporate levels, programs should be implemented to maintain compliance with the principles of healthy lifestyle in the daily life of the population through improving the health of the population and increasing its life expectancy in modern conditions, which are aimed at developing human capital as a set of knowledge, experience, skills, skills provided by improving the quality of life of the population.
The article reveals approaches to the formation of a system of motivation of the population, including youth as the basis of the human capital of Russia; examines the attitude of young people to improving their quality of life, taking into account their active participation in public life in Russia (models of perception and interpretation of political and socio-economic reality).
Conclusions are drawn that in order to form a system of motivation of young people to improve the quality of life, special attention should be paid to the consumer behavior of young people, which will ultimately affect the development of human capital.

66-74 12
Abstract

The subject of the study is the features of the evaluation of the human capital of an organization as a system of restrictions used in the selection of methods of quantitative measurement and examination of human capital.
The purpose of the work is to form an algorithm for constructing a methodology for the valuation of human capital.
The article forms the basic criterion for making a strategic investment decision concerning the use of the profit of the organization to ensure the income of the owners. A list of the main properties of the human capital valuation process has been formed, which covers not only the subject and object of the assessment, but also the purpose, result and methodology of the assessment. It is shown that they allow determining the final features of the process of assessing the value of human capital.
Based on the selected properties of the evaluation process, the main features of the evaluation of the value of human capital in the organization are established, which, in particular, include cost estimation; time limitation; consideration of the synergetic effect and emergence of efforts in the team; verifiability; chain dependence. It is determined that the carriers of human capital are not only employees individually, but also the collective as a whole.
Based on the features of human capital assessment, an algorithm for choosing quantitative and qualitative methods for assessing the value of an organization’s human capital has been developed. It is shown that in the evaluation process, various efforts are required to verify the satisfaction of the results, as well as their comparison with various benchmarks, for example, market or historical ones. It is concluded that human capital is a reflection not only of the individual abilities of employees, but also the result of their self-realization, interest and involvement in the process of economic activity. 

75-83 15
Abstract

The subject of the study is organizational and economic relations arising in the process of formation and management of human capital of industrial enterprises in the digital economy. The objectives of the work are to study the mechanisms of human capital development in the digital educational and professional environment, to analyze the problems that are revealed in the process of formation and management of human capital of industrial enterprises in the digital economy. The study reveals the difficulties of acquiring digital competencies by employees of the production sector, emphasizes the need for the development of relevant digital skills based on changes in traditional management mechanisms and modeling of expected results by the employer. The limitations arising in the formation and management of human capital of industrial enterprises in the digital economy in the conditions of constant transformation of the educational process and the presence of risk factors are considered.
Research methods — system, structural-functional and comparative analysis, situational analysis method.
An approach to managing the development of human capital has been developed based on a specialist model that takes into account the transfer of significant results of education and science to the real sector of the economy.
Conclusions are drawn that one of the most significant resources of the real sector of the economy is human capital, which, with proper development and reasonable investment of sufficient funds in it, can make an enterprise competitive and increase the efficiency of various functional areas of its activities.

84-94 13
Abstract

The subject of the study is the role of the human factor in the field of agriculture on the example of the ecosystem “Svoyo” JSC “Rosselkhoznadzor”. The objectives of the work are to assess the essence and functions of the human factor in the Russian agricultural sector through the use of economic and statistical methods; to identify the main efficiency criteria used in attracting human resources; to identify problems that hinder the formation of human capital; to develop proposals for popularization of the ecosystem “Svoyo”. It is determined that over the past seven years, the average annual number of people employed in the agricultural sector has steadily decreased and the trend towards a decrease in the number of enterprises belonging to small and medium-sized businesses has not changed, with an increase in the number of large agricultural holdings. It is big business that ensures the continuous growth of economic indicators in the industry. As a result of the ongoing state reforms in the agricultural sector, the volume of agricultural products has more than doubled since 2010.
The scientific value of the article lies in the construction of a holistic and logical vision of solving the problems of the human factor in the agricultural sector. The factors that limit the opportunities for the development of the sphere associated with the formation of human capital, as well as the possibilities of the «Svoyo» resource for use by industry enterprises are highlighted: the prevailing unattractive image of the industry among the population, low innovation activity and the use of outdated technologies, inefficient organization and use of outdated combinations in the management of agricultural enterprises and the development of the industry as a whole, the lack of informing enterprises about the products of JSC “Rosselkhoznadzor”. Conclusions are drawn about the need for institutional transformations and reforms aimed at changing the sectoral structure by reforming the education system.

95-103 9
Abstract

Unpredictable abrupt changes in the external environment of the education ecosystem have necessitated the introduction of distance and mixed learning formats into practice and the transformation of forms of interaction between students and teachers. The high quality of students’ training in higher education institutions has recently been ensured thanks to the implementation of online courses and the organization of mixed forms of education based on them, which involve remote work to familiarize students with theoretical material by performing skill-oriented tasks remotely, face-toface seminars and final control of the development of academic disciplines. The subject of the article is a methodological approach to the organization of learning processes taking into account the challenges of the external environment and internal restructuring based on the integration of modern pedagogical teaching methods and technological solutions in order to form a new generation of human capital. The purpose of the work is to substantiate the construction of an integrated design — problem approach in conditions of mixed learning using LMS Canvas as a tool to improve the quality of training of a new generation of human capital. The conceptual foundations of designing the implementation of students’ research work in a mixed learning format as an element of professional training of human capital are considered. The conclusions are made that the active inclusion of students in the modern process of the knowledge economy brings them to a high level of responsibility and strict compliance with deadlines for individual stages of work. 

104-111 13
Abstract

Staff training leads to an improvement in the quality of the company’s human capital as a source of sustainable competitive advantage and allows it to receive higher income in the short and long term. The formation and development of human capital during the accelerated transformation of the economy increase the importance of professional training of an employee carried out using the latest digital methods and technologies in the paradigm of continuing professional education of specialists. The subject of the study is the features of distance learning of personnel. The purpose of the work is to identify the problems of distance learning of personnel, to establish its advantages and disadvantages. A feature of distance learning is its mandatory mediation through the use of interactive electronic means and work with information. As a result of the analysis of the scientific literature on the research problem, it was revealed that the difference between distance learning and traditional full-time education lies in the forms of presentation of the material and interaction between the subjects of training. The advantages and disadvantages of distance learning are established. As a result of the conducted research, it was concluded that companies that care more about their staff make more efforts in organizing their training; distance learning of personnel has its advantages and disadvantages; the use of the advantages of distance learning by personnel can vary greatly, since it depends on many personal qualities of the employee: interest, motivation to study; the most optimal results of professional training of personnel are achieved with the use of mixed education, combining online and offline training modes.

REGIONAL ECONOMY

112-121 8
Abstract

The subject of the research is the sources of financing of higher education in Russia and abroad. The purpose of the work is to consider the specifics of the development and financing of the regional education system in the Russian Federation. As a result of the study, insufficient financing of the higher education system was established in comparison with the leading countries of the world, and trends were revealed to reduce expenditures on higher education from the state budget and insufficient stimulation of the development of endowment funds in Russia, which in foreign countries, especially in the USA, are among the largest investors in the higher education system. Based on the study of approaches to assessing the effectiveness of investing in higher education, the main features of the development of the regional education system in Russia are identified: competition of universities for state funding; the creation of one or two leading universities in the regions, leading to the monopolization of regional higher education markets; as a rule, the salary level of scientific and pedagogical workers in the regions is significantly lower than in the capital, despite the fact that the level of training of graduates in a number of specialties and the competitiveness of certain areas of scientific research may be higher; incorrect accounting of sectoral and regional training needs in the distribution of admission control figures to universities; rapid growth of publications with real scientific value in the journals of the Scopus and Web of Science databases due to competition between universities for research funding.
Conclusions are drawn about the need to increase the efficiency of financial investments in regional education systems in order to achieve National development goals by making a number of adjustments to the indicators determining the quality of education that will be used for accreditation of higher education institutions for educational programs of higher education, the introduction of a new indicator of the effectiveness of regional education systems “The share of graduates employed in the field of small, medium, individual entrepreneurship, including the self — employed, in the total number of employed graduates”.

TAXES AND TAXATION

122-133 8
Abstract

The subject of the study is small and medium-sized entrepreneurship, which provides a solution to the problem of employment, creating a competitive environment, introducing innovations through the use of a set of tax instruments to stimulate the development of small and medium-sized businesses, as well as entrepreneurial initiatives. The purpose of the work is to establish the possibilities of applying special tax regimes to solve a set of tasks set out in the national project “Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative”. It is determined that small business will always need comprehensive support from the state. On the basis of a retrospective analysis of special tax regimes, a variety of tax tools for solving established tasks has been revealed. It is revealed that the dynamism of economic life, the use of new information technologies in the field of tax administration require expanding the capabilities of special tax regimes. An initiative has been put forward to expand the application of the zero tax rate for newly registered entrepreneurs within the simplified and patent taxation systems by including the sphere of urban improvement, scientific and technological sphere and ecology. The author’s classification of tax instruments according to five criteria is proposed.
It is concluded that in order to increase the effectiveness of tax incentives, an important role is played by the introduction of tax preferences for participants of the small business ecosystem, which will not only reduce the cost of their services, but also expand the range of services offered, differentiate the conditions for granting grants, loans, insurance products. 

LAW

134-140 16
Abstract

The subjects of the research are the state of legal regulation of the protection of the rights of private investors in financial markets, the construction of legal mechanisms for the protection of retail investors, contractual and judicial practice in the field of retail investments, the impact of the quality of legal protection on improving the quality of life and the formation of human capital. The objectives of the work are to identify and establish the most unfair practices in the contractual consolidation of relations between professional financial intermediaries and retail investors in the financial markets, to determine the optimal ways to protect private investors and adapt existing legal means to improve the quality of protection of the rights of private investors. In the course of the study, the most dangerous norms found in the contractual documentation of professional financial intermediaries were identified, such as the imposition of risks on the retail investor; the release of the intermediary from any liability (including limitation of the amount of liability). The most unfair practices related to the limitation of liability of intermediaries have been identified. It is concluded that the best way to protect retail investors in private law is to apply the doctrine of fiduciary duties of a financial intermediary, including by establishing certain presumptions that encourage him to comply with «trust» obligations, as well as by changing procedural approaches to the consideration of litigation involving retail investors.



Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 1999-849X (Print)
ISSN 2619-1474 (Online)