Журнал «Современная Наука»

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Scientific and practical journal, Moscow

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Журнал - Современная наука: Экономика и Право

The magazine «"Modern Science: actual problems of theory and practice"»
Series ЭКОНОМИКА и ПРАВО - №05 2025

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Content
Economics
THE CONCEPT OF IMPROVING THE EFFECTIVENESS OF TAX CONTROL OVER THE APPLICATION OF ORPORATE INCOME TAX PREFENERCESAvdeeva V. M., (postgraduate student of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis of the Financial University under the Government of the Russian Federation (Financial University), Moscow )
 P. 6-9
REENGINEERING AS AN EFFECTIVE TOOL IN MANAGEMENT Avdeeva V. N., (Candidate of sciences, Associate Professor of the Department of Human Resources Management and Economic Theory, State Educational Establishment of Higher Education «Lugansk Vladimir Dahl State University» )
 P. 10-14
FEATURES OF INTERNAL CONTROL IN MEDICAL ORGANIZATIONS OF RUSSIA AND IRAQAlshaluhi A. H., (Postgraduate student of the Department of Accounting, Analysis and Audit Institute of Management, Economics and Finance Kazan Federal University )
Hasan T. H., (Postgraduate student of the Department of Accounting Technologies Southern Technical University / Technical College Dhi Qar Department of Accounting Technologies )
 P. 15-18
DEVELOPING INFRASTRUCTURE FOR PRE-IPO TRANSACTIONS: FROM INVESTMENT PLATFORMS TO SME EXCHANGESBurov P. D., (Financial University under the Government of the Russian Federation; Head of Credit Analysis Department AO Alfa-Bank)
 P. 19-25
ISSUES OF REGULATION OF EXPORT STRUCTURE IN THE DEVELOPMENT OF THE NON-OIL SECTOR OF AZERBAIJANHuseynova G. G., (Doctoral student of Baku State University)
 P. 26-32
A CONCEPTUAL APPROACH TO TAX INCENTIVES FOR THE INNOVATIVE POTENTIAL OF ECONOMIC ENTITIESDubkov D. A., (Postgraduate student of the Department of Taxes and Tax Administration, Financial University under the Government of the Russian Federation (Moscow) )
 P. 33-43
SPATIAL DEVELOPMENT STRATEGY OF THE RUSSIAN FEDERATION: GROWTH POINTS VERSUS REGIONAL DISPROPORTIONSIvanova E. A., (Doctor of Economic Sciences, Professor, Rostov State University of Economics (RINH) )
Levina Y. V., (PhD in Economics, Associate Professor of the Department of Procedural Law Rostov State University of Economics (RINH) )
 P. 44-48
MODERN MANAGEMENT METHODS COMMUNICATIONS IN THE ORGANIZATIONIsaenko A. P., (PhD in Economics, Associate Professor of the Department of Public Procurement, Management and Public Administration, State University of Education, Moscow; Associate Professor of the Department of Management, Moscow University of Finance and Law, Moscow, Russia )
 P. 49-52
THE IMPACT OF THE HEILONGJIANG FREE TRADE ZONE ON STRUCTURAL CHANGES IN THE ECONOMY OF THE RUSSIAN FAR EASTLi L. , (Lecturer, Institute of Economics and Management Heihe University )
Zhang W. , (Lecturer, Institute of Economics and Management Heihe University )
 P. 53-56
MAIN TRENDS OF THE RUSSIAN FEDERATION'S ECONOMY AT THE PRESENT STAGELvova M. V., (Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting and Electronic Business, Chuvash State University named after I.N. Ulyanov )
Krasnov V. K., (Candidate of Physical and Mathematical Sciences, Associate Professor, Chuvash State University named after I.N. Ulyanov )
 P. 57-60
MONITORING AND METHODS FOR EVALUATING THE EFFECTIVENESS OF COOPERATION BETWEEN CORPORATIONS AND UNIVERSITIESLyashenko V. Е., (postgraduate Saint-Petersburg University of Management Technologies and Economics )
 P. 61-67
IMPORT SUBSTITUTION IN THE AGRICULTURAL SECTOR OF THE ECONOMY OF THE REPUBLIC OF BELARUS AS A FACTOR IN ENSURING FOOD SECURITYMatokh S. A., (PhD in Economics, Associate Professor of the Department of Economics and Organization of Agricultural Enterprises of the Belarusian State Agrarian Technical University (Minsk, Republic of Belarus) )
Raubo V. M., ( PhD in Economics, Associate Professor of the Department of Information Management, Marketing and Accounting of the Belarusian State Agrarian Technical University (Minsk, Republic of Belarus))
Misun V. L., (Inspector of the Customs Service of the III rank, inspector of the Department of customs control operations of the Minsk Regional Customs (Minsk, Republic of Belarus))
Arsenov V. V., (Candidate of Technical Sciences, Associate Professor of the Department of Economic Systems Management at the Academy of Management under the President of the Republic of Belarus (Minsk, Republic of Belarus))
 P. 68-72
PROJECT FINANCING AS A TOOL FOR RESOURCE SAVING IN THE CONSTRUCTION OF INDUSTRIAL FACILITIESMelnikov V. V., (Candidate of economic sciences institute of economics, management and finance Autonomous non-profit organization of higher education "Russian New University" )
 P. 73-81
INFLUENCE OF FOREIGN POLICY FACTORS ON THE ACTIVITIES OF TNCsMirzoyan A. A., (Moscow State Institute of International Relations)
Kazaryan G. I., (Moscow State Institute of International Relations)
 P. 82-86
TRANSFORMATION OF HIGHER EDUCATION IN THE CONTEXT OF DIGITALIZATION AND THE DEVELOPMENT OF ARTIFICIAL INTELLIGENCEPanteleev M. V., (PhD student, ITMO University, St. Petersburg )
 P. 87-91
MODERN APPROACHE TO ECOLOGIAL AGRIBUSINESSPyatina E. I., (postgraduate student of the department "Management and personnel management" Federal State Budgetary Educational Institution of Higher Education "Central Russian Institute of Management - Branch of RANEPA" (Orel) )
 P. 92-95
GAPS IN THE SOLUTION OF THE STRATEGIC DEVELOPMENT OF AN ECONOMIC AGENTKhalilov A. E., (Doctor of Economics, Professor, Sevastopol State University)
 P. 96-99
Law
ABOUT ORGANIZATIONAL FOUNDATIONS OF INTERACTION OF OPERATIONAL UNITS OF INSTITUTIONS AND BODIES OF THE FEDERAL PENITENTIARY SERVICE OF RUSSIA WITH BODIES OF PRELIMINARY INVESTIGATIONBuzanova A. R., (Art director of the department of educational and social work with staff Federal State Educational Institution of Higher Education St. Petersburg University of the Federal Penitentiary Service of Russia, Pushkin, St. Petersburg, Russia )
 P. 100-104
PROTECTING CHILDREN FROM DESTRUCTIVE CONTENT IN THE CONTEXT OF NATIONAL SECURITYVoronov A. , (Doctor of Law, Professor Chief Researcher, Research Center No. 4 FGKU "All-Russian Research Institute of the Ministry of Internal Affairs of Russia" )
 P. 105-110
TYPICAL INVESTIGATIVE SITUATIONS IN CASES RELATED TO THE SUICIDE OF MINORSGeorgievskaya E. A., (Federal State Scientific Research Institution "Institute of Legislation and Comparative Law under the Government of the Russian Federation")
 P. 111-115
FEATURES OF THE LEGAL REGULATION OF CRIMINAL LIABILITY FOR ORGANIZATIONAL ACTIONS UNDER THE CRIMINAL LEGISLATION OF FOREIGN COUNTRIES RELATED TO THE CONTENT SYSTEM OF LAWDoleva O. A., (Postgraduate student of the University of the Prosecutor's Office of the Russian Federation )
 P. 116-119
RESTRICTIONS ON THE RIGHTS TO DISPOSE OF MONETARY FUNDS IN AN ESCROW ACCOUNT Dyachenko E. M., (Candidate of Legal Sciences, Associate Professor, Kuban State University )
Tomilova L. N., (Candidate of Legal Sciences, Associate Professor, Kuban State University )
 P. 120-123
THEORETICAL AND LEGAL FOUNDATIONS AND LEGISLATION ON CHILDREN'S OMBUDSMENKartamysheva O. E., (Candidate of Legal Sciences, Associate Professor, Azov State Pedagogical University )
 P. 124-127
ADMINISTRATIVE-LEGAL AND FINANCIAL-ECONOMIC INSTRUMENTS OF IMPORT SUBSTITUTION POLICYKobzar-Frolova M. N., (Doctor of Law, Professor Chief Researcher of the Institute of State and Law of the Russian Academy of Sciences )
 P. 128-135
THE CONCEPT OF COMMUNITY MANAGEMENT IN ORGANIZATIONAL GOVERNANCEKoltsova D. I., (Russian State University for the Humanities, Moscow, Russia, )
Spilnichenko V. K., (Russian State University for the Humanities, Moscow, Russia)
 P. 136-142
THE ROLE OF CONSUMER PSYCHOLOGY RESEARCH FROM DIFFERENT COUNTRIES IN INTERNATIONAL MARKETINGKoryagina I. , (PhD in History, Associate Professor, Plekhanov Russian University of Economics)
Grigiryants I. , (Ph.D. in Economy, Associate Professor, Samara National Research University named after Academician S.P. Korolev)
Fursov A. , (PhD in Economy, Associate Professor, Saratov State University)
 P. 143-146
ENGAGEMENT OF MINORS IN TERRORIST AND SABOTAGE ACTIVITIES THROUGH INFORMATION AND TELECOMMUNICATIONS NETWORKS: CHARACTERISTICS OF COMMISSION AND CRIMINAL LAW COUNTERMEASURESLevandovskaya M. G., (Candidate of Law, Associate Professor of the Department of Criminal Law at Kutafin Moscow State Law University (MSAL) )
 P. 147-152
THE CONCEPT OF "INDIGENOUS SMALL-NUMBERED PEOPLES OF THE FAR EASTERN FEDERAL DISTRICT" AND THE FORMS OF THEIR SELF-DETERMINATIONNamtsaraev A. N., (postgraduate student at Baikal University State University (Irkutsk) )
 P. 153-158
LEGAL ASPECTS OF THE USE OF ARTIFICIAL INTELLIGENCE IN BUSINESS ACTIVITIESOrekhova N. L., (Candidate of Legal Sciences, Associate Professor, North-West Institute of Management - branch of RANEPA under the President of the Russian Federation (St. Petersburg) )
 P. 159-162
LEGAL MECHANISMS FOR PROTECTING ENTREPRENEURS FROM UNFAIR COMPETITIONOrekhova N. L., (Candidate of Legal Sciences, Associate Professor, North-West Institute of Management - branch of RANEPA under the President of the Russian Federation (St. Petersburg) )
 P. 163-167
THE FIRST SYSTEMIC LAW IN RUSSIA: HOW THE ZEMSKY SOBORD ADOPTED THE CODE IN THE MIDDLE OF THE 17TH CEN-TURYUporov I. V., (D.Sc. (Hist.), Ph.D. (Law), Professor Krasnodar University of the Ministry of Internal Affairs of Russia, Kras-nodar )
 P. 168-172
UPDATING THE LEGISLATIVE FRAMEWORK IN THE ACTIVITIES OF REGIONAL AND REGIONAL COUNCILS OF PEOPLE'S DEPUTIES AFTER THE ADOPTION OF THE LAST SOVIET CONSTITUTIONUporov I. V., (D.Sc. (Hist.), Ph.D. (Law), Professor Russian Academy of Natural Sciences, Krasnodar )
 P. 173-176
FEATURES AND IMPROVEMENT OF CIVIL-LEGAL REGULATION OF COMMERCIAL CONCESSION IN THE SPHERE OF INTELLECTUAL PROPERTY: RELATIONSHIP WITH THE COMMERCIAL LICENSE AGREEMENT (COMMERCIAL LICENSE)Shipkov N. A., (lawyer of the Interregional Bar Association of Moscow, postgraduate student of the Moscow Financial and Industrial University "SINERGY".)
 P. 177-180
Sociology
VOLUNTARY PUBLIC-SOCIAL SCORING: PROBLEMS AND POTENTIAL USESZhdanov A. V., (graduate student Federal State Budgetary Educational Institution of Higher Education "Russian State Social University" (RGSU) (Moscow) )
 P. 181-184
IMPACT OF DIGITAL TRANSFORMATIONS ON THE LABOR MARKET IN THE RUSSIAN FEDERATIONZavyalov A. E., (D. in Sociology, Associate Professor of the Department of Philosophy and Social Sciences Moscow State Pedagogical University )
 P. 185-188
THE POTENTIAL OF THE DECOLONIAL TURN IN SOCIOLOGY: MAIN RESEARCH DIRECTIONS AND ARGUMENTS AGAINSTRubtsova M. V., (Doctor of Sociological Sciences, Professor, Saint Petersburg State University)
Martyanov D. S., (PhD in Political Sciences, Associate Professor, Saint Petersburg State University)
Martyanova N. A., (PhD in Sociological Sciences, Associate Professor, Herzen State Pedagogical University of Russia)
 P. 189-193
THE IMPACT OF DIGITALIZATION ON STUDENT EMPLOYMENT: OPPORTUNITIES AND RISKSSafiullina F. R., (Candidate of Sociological Sciences, Senior Lecturer, Kazan State Power Engineering University, Kazan )
 P. 194-198
FORMATION OF ENTREPRENEURIAL CULTURE AMONG YOUTHSAFIULLINA F. R., (Candidate of Sociological Sciences, Senior Lecturer, Kazan State Power Engineering University, Kazan )
 P. 199-204
SYNERGY OF PROJECT AND LEAN MANAGEMENT IN THE SYSTEM OF PUBLIC INSTITUTIONSFomushkin A. V., (Deputy Manager Department of the Pension and Social Insurance Fund of the Russian Federation for the Tyumen Region )
 P. 205-213
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