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Digital economy and its influence on specialist training in the field of accounting and audit

Soboleva G.V. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation ( g.v.soboleva@ spbu.ru )

Popova I.N. Saint Petersburg National Research University of Information Technologies, Mechanics and Optics (ITMO University), St. Petersburg, Russian Federation ( instats@ya.ru )

Terent'eva T.O. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation ( t.terenteva@spbu.ru )

Journal: International Accounting, #4, 2019

Subject This article explores the current state of the labor market and higher education in the accounting field in view of the advent of the latest digital technologies.
Objectives The article aims to determine the degree of conformity of requirements of professional environment and competencies formed during the training of personnel for the accounting sector in higher educational institutions of the Russian Federation.
Methods For the study, we used the methods of statistical analysis, a sampling analysis, and the sampling questionnaire technique.
Results The article shows certain distribution of skills expected by the employer from applicants within the framework of the market model. The results of questioning of senior-year students testify to current absence of qualitative changes in labor market. The professional use of digital technology is still not implemented in the learning process in a full-fledged manner.
Conclusions The current changes in the state of the labor market in the accounting coincide with the general fluctuations of the market. Currently, most of requirements for accounting professionals do not imply the latest technologies use when performing the work. Educational processes in the Russian universities correspond to the potential requirements of the market, which is still not receptive to new technologies.


Tax burden and tax capacity of regions: An analysis of the interaction

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: International Accounting, #2, 2019

Subject The article addresses tax burden as one of important tools for budget generation at different levels and State regulation of economy. Tax burden can be considered at different levels, i.e. macro, meso, micro and nanoeconomics.
Objectives The purpose of the study is to analyze the tax burden concept, similarities and differences between the tax burden and tax capacity categories, to examine the influence of sectoral structure of territories on tax capacity and budget deficit (surplus) formation.
Methods The focus is on regions of the Russian Federation. The source of statistical information is the data of the Federal State Statistics Service and Federal Tax Service. I employ correlation, cluster and component analysis.
Results The structure of economic activities of regions affects the per capita tax capacity formation. Therefore, the level of income of regional budgets depends on the structure of economic activities.
Conclusions and Relevance The paper creates prerequisites for enhancing the interest of regional authorities in developing the economic activities with high or medium tax burden. The findings enable to supplement information on specifics of development of industries in regions. The conclusions can be used in regional policy formulation.


Crises and taxes and charges payable in the regions of the Central Federal District

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: International Accounting, #11, 2018

Subject The crisis processes of 2009 and 2014 have different nature and behavior. The article analyzes the formation of tax debt depending on economic activity in regions.
Objectives The objective of the study is to review trends in tax liabilities during crisis.
Methods The study employs methods of systems research (analysis and synthesis) and economic and statistical analysis.
Results In 2009, taxes and charges in arrears per one employed person were higher than in 2014. I identified the relationship in the formation of arrears based on economic activity, which was not observed in 2009. Multifaceted classifications of regions by economic activities, which were built for the years under investigation, had significant differences.
Conclusions and Relevance During crises, there were significant differences in the formation of tax liabilities in the regions of the Central Federal District. The study reveals amplification of differentiation between regions.


Innovations and sectoral structure of regional economy: Analysis of reciprocal influence

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #10, 2018

Subject Innovations are changing the society. They adjust requirements for the composition of labor force, level of education, availability of information and the need to update it, etc. The consequence of innovative development is economic growth, formation of preconditions for structural changes in the economy.
Objectives The aim is to assess the impact of innovation component in the sectoral structure on the economic development of territories.
Methods The study rests on methods of descriptive statistics, multidimensional classification, and regression analysis.
Results The paper presents a comparative analysis of the share of innovative goods in the total volume of production in the regions of the Central Federal District in 2010 and 2016. When constructing a regression model of gross regional product per capita, I revealed strong impact of innovative product manufacturing on its growth.
Conclusions The findings enable to supplement the information on specifics of sectoral development of regional economy and may be useful for regional innovation policy development.


Evaluating the informal economic order of the Ural Economic Region

Letaeva T.V. South Ural State University, Сhelyabinsk, Russian Federation ( T.Letaeva@gmail.com )

Popova E.A. South Ural State University, Сhelyabinsk, Russian Federation ( elena-rus2012@yandex.ru )

Journal: National Interests: Priorities and Security, #9, 2017

Importance The Ural Economic Region consists of seven regions pertaining to two federal districts. It is an illustrative example of the asymmetry of socio-economic indicators within the single territorial unit. The research deals with the informal economic order in the Ural Economic Region.
Objectives The research evaluates the informal economy of the Ural Economic Region by assessing the concealed production for 2008–2015.
Methods The proposed method relies upon the hypothesis stating that the entity attributes all informal production costs to activities, which are reported in official financial statements. Hence, total production and selling costs include expenses for official accountable activities and concealed production.
Results The analysis found the informal production differed throughout entities of the Ural Economic Region. After we compared the resultant figures with official statistical data, we figured out that percentage of the employed in informal production was low in the industrially developed areas, where the level of informal production was rather high, while production profitability was the lowest statistically. The production profitability and informal employment are high in the less industrially developed regions, with the level of concealed production being low.
Conclusions and Relevance The resulting figures were compared with results of other researches, thus verifying and validating the proposed method. Whereas publicly available data are used, this method can be applied to analyze the informal economic order at various levels of territorial architecture.


Depopulation of rural residents in the Tambov oblast: A statistical analysis of trends

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Regional Economics: Theory and Practice, #8, 2017

Subject The article addresses demographic processes associated with the rising median age, declining working-age of rural population and intensification of migration processes.
Objectives The aim of the study is to analyze the trends in the rural population of the Tambov oblast and its structure, identify adverse factors affecting the number of rural dwellers.
Methods The study draws on methods of systems analysis, statistical methods, like coefficient and structural analysis, dynamics analysis, graphical and regression analysis. The analysis rests on statistical data for the period from 1990 to 2015.
Results The paper investigates the trends in the rural population, the impact of population growth and migratory movement on the number of people living in rural areas, and the condition of the labor market. It presents a comparative analysis of indicators characterizing the movement of urban and rural population and explores the key factors impacting these figures.
Conclusions and Relevance In 2015, the Tambov oblast faced active processes of rural population decline. It is possible to stop the negative trends through improving the living standards, including by increasing the remuneration and solving the employment problems. Diversification of economic activities will enable to create additional employment.


An analysis of migration processes: The Tambov oblast case study

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Bondarskaya T.A. Tambov State Technical University, Tambov, Russian Federation ( ovbtgtu@mail.ru )

Bondarskaya O.V. Tambov State Technical University, Tambov, Russian Federation ( ovbtgtu@mail.ru )

Journal: Regional Economics: Theory and Practice, #7, 2017

Subject The article explores the problems that accompany and intensify migration processes. The migration analysis covers the statistical data of the Tambov oblast.
Objectives The article aims to analyze the change and patterns of migration of the population of the Tambov oblast, and identify factors that have had a negative impact on migration processes.
Methods For the study, we used systems, coefficient, structural, graphical, and regression analyses. We consider the statistics data for the period from 1990 to 2015.
Results The article presents the results of the study on the change in the number of permanent population and the impact of migration on it. As well, it shows the results of a comparative analysis of the migration processes that took place in 2010 and 2015 and the impact of key factors on them.
Conclusions We conclude that there were active migration processes creating a negative migration balance in the Tambov oblast in 2015. One of the causes of population attrition is the prevailing labor market situation.


Tax burden and tax capacity of regions: An analysis of the interaction

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2017

Subject The article addresses tax burden as one of important tools for budget generation at different levels and State regulation of economy. Tax burden can be considered at different levels, i.e. macro, meso, micro and nanoeconomics.
Objectives The purpose of the study is to analyze the tax burden concept, similarities and differences between the tax burden and tax capacity categories, to examine the influence of sectoral structure of territories on tax capacity and budget deficit (surplus) formation.
Methods The focus is on regions of the Russian Federation. The source of statistical information is the data of the Federal State Statistics Service and Federal Tax Service. I employ correlation, cluster and component analysis.
Results The structure of economic activities of regions affects the per capita tax capacity formation. Therefore, the level of income of regional budgets depends on the structure of economic activities.
Conclusions and Relevance The paper creates prerequisites for enhancing the interest of regional authorities in developing the economic activities with high or medium tax burden. The findings enable to supplement information on specifics of development of industries in regions. The conclusions can be used in regional policy formulation.


Construction and the real estate market: Analyzing the impact on tax capacity growth

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2017

Importance The construction industry and the real estate market have an impact on various areas of economic, social and environmental development of regions. An increase in construction and revitalization of the real estate market have an effect on improvement of life quality of the population and sales of goods and services. These industries create favorable conditions for the growth of tax capacity in regions.
Objectives The study aims to review the development specifics of the construction industry and the real estate market of the Central Federal District in 2015, analyze their impact on tax capacity growth and trends in economic activity and tax revenues.
Methods I employ statistical methods to review the structure and changed in the analyzed indicators, as well as the index analysis and multidimensional classification.
Results I devised integrated indices of the construction industry and real estate market development, a sectoral index of tax capacity, socio-economic development of regions and the purchasing power of the population. Calculations of integrated indices revealed a differentiation of regions in terms of development of construction industry, real estate market and purchasing power of the population, however, changes in the sectoral tax burden were insignificant. The results of multidimensional classification of regions indicated individual specifics of territories and the lack of common trends in the formation of integrated indices.
Conclusions and Relevance The findings may help supplement information on special features of sectoral development of economy in the region. The results of multidimensional classification can be used to draw up regional policies.


The evolution of payment systems in Russia

Popova L.V. Volgograd State Agricultural University, Volgograd, Russian Federation ( lvpopova@bk.ru )

Korobeinikova O.M. Volgograd State Agricultural University, Volgograd, Russian Federation ( omkor1977@gmail.com )

Korobeinikov D.A. Volgograd State Agricultural University, Volgograd, Russian Federation ( korobeinikov77@yandex.ru )

Shemet E.S. Volgograd State Agricultural University, Volgograd, Russian Federation ( shemete@mail.ru )

Journal: Finance and Credit, #24, 2017

Importance The significance of payment systems necessitates the study of theoretical and practical aspects of their evolution since the period of transformation of the payment system of the USSR to the current period of accelerated innovation improvement of the financial mechanism of the national payment system.
Objectives The study aims to review the evolution of payment systems and their relationship with the practice of building the national payment system in Russia.
Methods The paper draws on formal logic and systems approach.
Results We distinguish four phases of the national payment system development. Within each phase, we identify regularities supporting the prognostic aspects of the evolutionary process. The study shows that the existing level of technical and technological support to currency circulation at different phases influenced the theoretical understanding of issues related to institutional formation of payment systems.
Conclusions and Relevance The paper presents our own approach, which consists of highlighting the qualitative properties of payment systems that are manifested in enhancement of economic and social efficiency of entities, in optimization of cash turnover of the participants through cost saving and increased cash turnover within payment systems.


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