The presented study examines the process of organizing a tax control system in the Russian Federation and ways of improving its efficiency. Aim. The study aims to analyze and identify short- and medium-term solutions oriented towards improving the efficiency of tax control to ensure balanced financial flows into budgets at various levels . Tasks. The authors conduct a theoretical and empirical analysis of the existing tax control system in the Russian Federation, formulate directions for improving the efficiency of fiscal functions, present a structured and consistent terminology that describes the nature and purpose of tax control, its strategic objectives and key directions for further instrumental and organizational evolution, and evaluate the efficiency and performance of the existing forms of tax control. Methods. This study uses the methods of logical, legal, and statistical analysis to assess the current state and to identify the major problems of tax control, and to propose potential solutions for improving its efficiency. Results. While the number of desk audits conducted by the Federal Tax Service is steadily increasing, the number of field audits per employee remains the same. The effectiveness of tax control shows an increase as additional tax revenues have grown by more than 60% in three years. At the same time, the burden of tax administration on tax office employees increases due to legislative changes in financial accounting and bookkeeping. The obtained results can be used to develop programs aimed at widespread implementation of advanced information and communication technologies into the tax control system, while a transition towards electronic workflows would improve the efficiency of interaction between business structures, entrepreneurs, and tax authorities. Conclusions. The practicability of implementation of digital technologies into tax control automation is substantiated. It is necessary to optimize information flows associated with tax control and expand opportunities for imposing tax regimes on some taxpayers that would not entail significant budget spending on the organization and implementation of control measures.

The presented study describes a comprehensive approach to maintaining the goodwill of enterprises. Aim. The study aims to show the formation of a system for maintaining and improving the image of an enterprise based on goodwill assessment and compliance control to prevent reputational risks. Tasks. The authors examine and specify various definitions of goodwill, explore the components of the goodwill index used in international practices and the methodology behind goodwill index calculation in Russia, and present the concept of prevention of reputational risks. Methods. The societal perception is that goodwill is based on the aspects of corporate reputation complemented by social responsibility, emotional attractiveness, and financial performance of the enterprise. In Russia, the goodwill index is calculated according to State Standard GOST R 66.0.01.2017 with allowance for the characteristics of the enterprise's activities. Results. The indices of doing business, business value, and global competitiveness are analyzed to better understand the current situation in the entrepreneurial environment and how to improve it. The various interpretations of "goodwill" are systematized. Two approaches to determining goodwill based on valuation and calculation of the dimensionless index are identified. A methodology for calculating the goodwill index is described. Compliance control is proposed to be used for preventing reputational risks. Conclusions. Building long-term, fruitful relations with business partners and consumers and developing the business in the context of social responsibility and loyalty of employees requires an integrated system for maintaining goodwill.

The presented study analyzes the results of transformation in the countries of Central and Eastern Europe and membership of these countries in the European Union. Many Southern and Eastern European countries regard the path of the CEE countries into the EU market as exemplary, making the analysis of the results of such transformation highly relevant. The practical significance of this study consists in the relevance of the experience of the CEE countries for the countries that have chosen to integrate into the EU, a whole number of them being former Soviet republics. Aim. The study aims to assess the efficiency of the transformation model of the Central and Eastern European countries and the mixed results of such transformation. Tasks. · to examine theoretical approaches to the transformation of administrative planning management systems, including by adopting the market and democratic institutions of the developed Western countries; · to analyze the process of institutional adaptation of the CEE countries to EU norms and standards; · to examine the major directions of integration of the CEE countries into the EU; · to assess the effects of economic and social integration and to determine the contribution of integration and transformation to the economic growth of the CEE countries. Methods. This study uses econometric, theoretical, and comparative analysis, observation, synthesis, generalization, description, and graphical modeling. Results. The conducted analysis shows that the results of economic transformation in the CEE countries are mixed. For instance, the volume of imports of the CEE countries after EU integration has had an adverse effect on economic growth. Additionally, the inflow of direct foreign investments in 2004-2015 had a negative impact on the GDP per capita of the CEE countries, with the corresponding coefficient at -122.0. This means that a one-point change in this coefficient led to GDP being reduced by 122.0 US dollars. The gross fixed capital formation ratio was also negative. The obtained coefficients of dummy variables indicate that EU membership has had mixed consequences for the Central and Eastern European countries. These indicators also vary from country to country, which leads to increasing heterogeneity of the European post-socialist space. Conclusions. The countries of the Central and Eastern Europe have taken a transformational path based on the transplantation of the developed Western European institutions. The process was strictly controlled and financed by the EU, which made it more successful than in Russia and other post-soviet countries. However, the transformational model has proven to be unstable in the face of external shocks. The process of transformation coincided with the preparation of the CEE for EU membership in terms of time period and major directions. The countries fully adopted the legislation, norms, and standards of the European Union. Economic integration into the EU market was accompanied by a rapid reorientation of the foreign economic relations of the CEE countries towards the European market, intensification of investment activities, and movement of labor.

The presented study examines the Chinese project to build sea and overland transport routes in the Greater Eurasia, Middle East, and Africa. Aim. The study aims to structure transport routes, with particular emphasis on the participation of post-Soviet countries, as well as risks and threats involved. Tasks. The authors determine the effects, problems, and challenges associated with the implementation of the Belt and Road Initiative for China and the other project participants. Methods. This study uses general scientific methods of cognition to examine in various aspects China's policy of globalization of its presence in different regions and its consequences for the participating countries of the Belt and Road Initiative. By aligning international high-speed transport routes with its interests, China has entered a new stage of economic globalization. Along the way, China may face competition from other major countries, particularly Japan. Over several decades, Japan has become experienced in building high-speed routes on both native and foreign soil, which may overlap with the Silk Road Economic Belt project. Results. China is Russia's strategic partner and has enormous resources for economic cooperation with the latter. Russia should make the most of its participation in the Belt and Road Initiative, while maintaining national and economic security in the context of the Pentagon's plans to weaken the strategic alliance between Russia and China. Conclusions. Examination of the Belt and Road Initiative shows both benefits and drawbacks for the economic development of countries, through which the route passes.

On November 13, 2018, Singapore hosted the latest ASEAN summit, where its 15 members - heads of Southeast Asian nations - for the first time didn't sign a joint Declaration. Donald Trump was absent from the summit, apparently due to his negative attitude to multilateral cooperation. Trump often criticizes regional integration in the form of Free Trade Zones (PCN). His disregard for FTZ was proven by the USA's departure from the North American Free Trade Agreement (Canada - United States - Mexico) declared by Trump on November 30, 2018 at the G20 summit in Argentina. Rapprochement with ASEAN is Russia's strategic objective aimed at increasing its presence in East Asia. This was proven by the cooperation between Russia and Vietnam - a member of ASEAN and the EAEU-Vietnam Free Trade Zone. Aim. The study aims to examine the economic cooperation between the Russian Federation and ASEAN in the context of the current risks and threats, summarize the progress, and analyze the problems. Tasks. The authors explore the possibility of Russia participating in ASEAN's mega-projects from a country perspective, examine the commercial objectives of the leading Russian public companies operating in ASEAN and the expected effects. Methods. This study uses general scientific methods of cognition, statistical macroeconomic indicators of ASEAN countries, and data of the Russian Federal State Statistics Service for the first two decades of the 21st century. Results. The study proves that global instability and declining growth rates in the global economic space have not affected ASEAN yet. The GDP growth rate of all 10 ASEAN members in the 21st century is 2-3 times higher than the world average. Conclusions. There are no trade wars or military standoffs between ASEAN members. The countries cooperate efficiently across more than 15 Free Trade Zones, including China, Japan, South Korea, India, Oceania, and the EU. Russia's participation in ASEAN within the EAEU-Vietnam Free Trade Zone is discussed. Singapore announced that it was joining the EAEU in the Free Trade Zone at the 2018 ASEAN summit.

The presented study analyzes the development of ports in several Russian regions in recent years in terms of their effect on the regional economy. Aim. The study aims to examine the potential correlation between GRP and cargo turnover in the largest Russian port regions: Leningrad, Krasnodar, Murmansk, and Primorsky. Tasks. The author analyzes the effects of the development of ports on the overall development of the examined regions and determines whether the predominance of raw material cargo processed by Russian stevedoring companies is a limiting factor for the development of ports and the accompanying regional development. Methods. This study uses materials from scientific literature and previous studies by the same author. References are provided in the corresponding section. Results. The analysis shows the most significant correlation between the development of ports and regional development as a whole, including in terms of economic performance, in the Leningrad region in 2005. The correlation between the development of ports and regional development in terms of GRP is strong in the Leningrad and Primorsky regions, whereas the diversified economy of the Krasnodar region shows a much weaker, albeit positive correlation between the development of ports, GRP, and regional development. Stagnation in the growth of cargo turnover in the ports of the Murmansk region in 2005-2016 shows no correlation with either GRP or regional development. Conclusions. The study makes an assumption that the weak correlation between the level of GRP in the Primorsky region and the growth of cargo turnover in its ports, along with a positive correlation between the development of ports and regional development is indicative of a rather strong dissociation between the development of ports and the region's socio-economic development - for example, compared to the Leningrad region. This conclusion may be important for the assessment and planning of the socio-economic development of Russian regions.

The presented study determines the conceptual framework of public finance infrastructure. Aim. The study aims to provide a formalized description of an infrastructure system for public finance capable of explaining its nature and structure and facilitating the understanding of its purpose. Tasks. The author classifies the definitions of "financial infrastructure" by use, determines the composition and place of the public finance infrastructure system, examines the system of budgetary law institutions and on its basis proposes a structure of financial infrastructure. Methods. The author analyzes the existing scientific approaches to the definition of financial infrastructure and institutional infrastructure and proposes original provisions adequate to the purposes of this study and the design goals for financial management systems. Results. The study tests new approaches to the description and visualization of the institutional infrastructure of the public finance system and creates a general ontological model for a "Budget Structure" institution as an example of representation of knowledge about infrastructure. Conclusions. The proposed descriptions of institutional infrastructure allow experts to clearly formulate and explain the nature and structure of the phenomena in the information processes of public finance management, and give project designers the opportunity to better understand this specific knowledge.

The presented study examines the phenomenon of employee productivity in connection with such psychological constructs as organizational expectations, the possibility to realize the motives of employees, and job satisfaction (through the example of a specific Russian construction company). It also analyzes the effects of employee satisfaction on their productivity, including their assessment of the possibility to realize motives, with allowance for the balance between cultural and value paradigms. Aim. The study examines the correlation between employee productivity in the context of the existing organizational culture with the following characteristics: acceptance of the organizational culture by employees (correlation between cultural and value expectations), assessment of the possibility to realize the professional motives of employees, and job satisfaction. Tasks. The authors identify the key indicators of organizational performance, analyze the social and psychological criteria of employee productivity (possibility to realize motives, attractiveness of the organization in terms of motivation and values, job satisfaction), and provide recommendations on improving organizational performance. Methods. This study uses general scientific methods of cognition to examine the issues of performance and productivity and to identify performance criteria for the company under consideration. The study also uses K. Cameron and R. Quinn's Competing Values Framework and V. Dominiak's theory of motivational potential. Results. The existing organizational culture is analyzed, and organizational expectations are identified. The motivational profile of employees is analyzed. The prevailing life values of employees and their correlation with the dominating motives are determined. Various aspects of job satisfaction and their importance to employees are analyzed. Conclusions. The results of this study allow managers to adjust the existing system of incentives to improve employee productivity, and to build a system for optimizing organizational culture. The resulting conclusions substantiate the selected strategy oriented towards changing the organizational culture, forming an additional department, creating a personnel reserve institution, and developing a system of non-material motivation in the organization.

The ongoing digitalization processes in the Russian economy alter the structure of the labor market and the system of human resource management, making the problems of unemployment, occupation, and labor market particularly relevant. The presented study examines the issues of transformation of the human resource management system in the context of INDUSTRY 4.0 formation. Aim. The study aims to assess the effects of the digital economy on the formation of the human resource management system and labor market in Russia, and to propose directions for the improvement of the system of workforce management within an organization. Tasks. The author analyzes the major trends in the labor market, determines the specific features of human resource management in the context of the digital economy, and identifies the problems of human resource management within the framework of implementation of the "Digital Economy of the Russian Federation" program. Methods. This study uses a systems approach, general scientific methods of cognition, and critical re-evaluation of the works of Russian and foreign scientists on human resource management. Results. It is proved that in the context of the digital economy an organization can be successful if it creates an environment where employees can realize their creative potential and business processes are seamlessly organized based on information and communication technologies. Considering the great number of emerging digital technologies and solutions in the business segment, in the nearest future we can expect a high demand for specialists capable of selecting and adapting a technology for specific business purposes as well as developing new technologies. Conclusions. In the conducted study, the author identifies the major trends in human resource management in the context of the digital economy. Digital transformation already allows creating client and business processes with minimal human involvement, facilitates the development and launch of new products within a very short time, and automates managerial decision-making. Reorganization of business processes affects all departments of a company - from production and R&D to marketing and HR.

Aim The presented study aims to determine the reaction of Russian consumers to the use of neuromarketing tools in the banking sector. In the course of the study, several hypotheses are tested using statistical analysis. Tasks. The authors assess the awareness of respondents as consumers (individuals) about neuromarketing and the use of neurotechnologies for commercial purposes, evaluate the willingness of respondents to store their spare funds in a bank and their attitude to the use of neuromarketing (sensory marketing) tools in a bank. Methods. The hypotheses are tested in practice using a questionnaire survey of respondents (individuals). The survey examines customer evaluation of banking services, the attitude of respondents to innovative banking technologies and infrastructure, and priorities in their selection of the servicing bank. The respondents are asked questions with one answer, multiple answers, and Likert scale questions. Data is processed using IBM SPSS Statistics 21 and the following statistical methods: frequency analysis, comparison of averages. Results. The decision-making mechanism is rational and predictable if the bank's managers can determine the bank's reliability from the client's perspective. Subjective assessment of the bank's reliability is a key factor in choosing a bank deposit and requires careful consideration by the bank's managers. A promotional strategy for deposit products should be based on creating a favorable image of the bank and confirming its reliability. The lack of informational support for the bank's activities leads to a slump in reliability assessments. Other reliability criteria need to be further tested in terms of their relevance to the target audience as a whole and to individual respondents. Thus, a bank's marketing campaign on promoting deposit products should focus not on providing information about the terms offered by the deposit, but on creating an image of the bank in general, regardless of specific products. That said, consumer behavior is based on subjective assessments, which can only be revealed by working directly with the target audience. In particular, the use of neuromarketing tools is one of the potential directions for simulating consumer behavior, while analysis of advertising products using neuromarketing tools would improve the quality of these products and send the right message about the bank's image to consumers. Conclusions. The obtained data allow individualizing advertisements of banking services in social networks depending on the client's psychological profile. Nowadays, from activity in social networks it is possible to determine the sex, age, nationality, and psychological type of the respondent fairly precisely. This is achieved by using big data tools. On the basis of the data obtained in the course of the study, it is possible to compose individualized advertising messages (distributed over social networks) targeted at the corresponding demographic and psychophysical parameters.

The presented study examines government programs in the field of regulation of entrepreneurship and identifies specific financial and informational tools for supporting small and medium enterprises in Russia. Aim. The study aims to analyze government programs for the regulation of entrepreneurship and to identify financial and informational tools for supporting SMEs. Tasks. The author examines government support programs for SMEs and proposes specific financial tools for ensuring the successful development and maintaining the financial stability of small and medium enterprises. Methods. The theoretical and methodological basis of this study comprises works of Russian and foreign scientists in the field of entrepreneurship. The author uses general scientific methods of cognition: observation, comparison, measurement, experiment, modeling. Results. The study monitors government support programs for SMEs and changes in the legislation concerning SMEs, analyzes and systematizes the reported financials of SMEs. Vast practical experience in bank lending to entrepreneurs allows the author to identify the problems of SMEs that hinder the development of this segment in the Russian Federation. Conclusions. Based on his own observations, the author concludes that the level of financial and information literacy and qualification of SME employees and the level of information support from government institutions and RGI affects the stability of financial sustainability indicators and accessibility of banking products for SMEs. Simplified procedures for entrepreneurship and increased availability of financial resources are the major goals of government support programs for SMEs.