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Assessing the efficiency of ecosystem functioning of PAO Sberbank

Yakovleva A.K. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation ( yakovlevaalina16@mail.ru )

Fedulova E.A. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation ( fedulovaea@mail.ru )

Salkova O.S. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation ( o_salkova_72@mail.ru )

Journal: Finance and Credit, #10, 2019

Subject The article addresses the efficiency of introducing new technologies by PAO Sberbank and its ecosystem functioning.
Objectives We focus on analyzing the key parameters that reflect the state of ecosystem services, using the case of PAO Sberbank.
Methods The study employs comparative and analytical methods of economics. They are used to compare actual data with targets. We determine the key figures of profitability and efficiency of using the ecosystem services, reveal the interrelation and interdependence of analyzed figures.
Results The study analyzes the key parameters that reveal the conditions of Sberbank’s ecosystem development for 2015–2018. To formulate the characteristics of the ecosystem development, we identify indicators of economic efficiency and assess driving factors and reserves. The findings may help in the process of building projection models.
Conclusions It is important to control key parameters that give an accurate picture of costs. This will enable credit institutions to lay the groundwork for obtaining financial benefits from the introduction of new technologies in the banking services market.


Tax burden assessment concept as a factor of increasing the informative value of tax burden measure

Sal'kova O.S. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation ( o_salkova_72@mail.ru )

Chistyakova D.O. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation ( chistyakova7@yandex.ru )

Journal: Finance and Credit, #22, 2017

Subject The article considers tax burden as an important indicator for financial management in macro and micro economics. Tax burden assessment will help identify potential financial risks and implement efficient tax planning.
Objectives The aim is to define the purpose of tax burden assessment based on the analysis of existing studies by different authors on the measure of tax burden.
Methods We applied general scientific methods, including comparison, grouping, analysis and synthesis of theoretical material. They enabled to obtain reliable and valid findings.
Results We offer our own definition of the purpose of the tax burden assessment concept, describe criteria for selecting the concept of tax burden assessment and characterize them. In addition, we highlight elements of the concept that consider its impact on selection and validity of the criterion of tax burden assessment. The findings may help select and develop methods to assess tax burden, which are aimed at making more informed management decisions in State and corporate tax planning, and identify opportunities to reduce the impact of taxes on financial condition of the organization.
Conclusions The concept of tax burden assessment determines the choice and validity of criteria to measure and assess tax burden, thus increasing the informative value of tax burden indicator, its application for enhancing the financial condition of economic entities.


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