Polozkov Mikhail G.

The article examines the problem of tax discrimination in the Russian Federation when granting transport tax benefits to large families. The purpose of the study is to analyze regional differentiation of transport tax benefits for large families in the Russian Federation, identify forms of tax discrimination, and develop proposals for their elimination. The study examines federal and regional regulations (the Tax Code of the Russian Federation, laws of the constituent entities of the Russian Federation), the practice of applying benefits in 89 regions, the socio-economic consequences of inequality, as well as scientific publications by Russian authors. The authors found that 27 regions provide full tax exemption, 19 regions do not provide any benefits, and the rest limit benefits based on engine power or family income. The study identified three types of tax discrimination: regional, based on vehicle characteristics, and income-based. The authors suggest specific measures to unify benefits at the federal level: exemption from tax on one vehicle without restrictions on power and income, and automation of the provision of benefits through the “Gosuslugi” public services portal. These measures will contribute to strengthening the principle of equal taxation and the implementation of the national “Family” project.

The digital transformation and growing external pressure on the Russian Federation are the main causes of the numerous problems facing Russia’s municipal governance system. The article aims to identify contradictions in staffing of the municipal governance system and to determine the most promising ways to resolve them. The authors examine the Russian Federation’s current personnel situation and essential issues related to municipal governance. The article introduces two conceptual models of the municipal governance ecosystem. The study revealed spatial disparities in the number and distribution of municipal employees across regions, with some regions having higher numbers of personnel than others. The significance of implementing a human-centered approach to governance is currently underrated. The study allowed for the proposal of measures to enhance personnel policies within state and municipal governance systems. These measures aim to address personnel shortages and other negative trends.

The current state of Russia’s economy raises questions regarding maintaining the sovereign foundations required for the state’s functioning. In these circumstances, it becomes particularly important to address the issues of guaranteeing the economic sovereignty of regions, which are constituent entities of the Russian Federation, as essential components of the national economy. Within the framework of regional components, the article provides a coherent analysis of issues about the theoretical justification of concepts of sovereignty generally, as well as their legal and economic content. The authors provide a personal interpretation of the term «region» and examine the variables impacting the emergence of favorable patterns in advancing economic independence among the subjects of the Russian Federation.

The article analyzes the results that the Vietnamese economyhas achieved 35 years after starting the reforms,and looks at howVietnam's modern trade and investment cooperation with other countries is being built.Vietnam's contribution to global value chains is concentrated in labor-intensive industries.To date,in the list of countries importing the supplies to Vietnam,Russia's position is in the second ten.Russia is also in the third ten of the list of countries,to which Vietnamese exports are supplied.Despite the fact that after signing the Free Trade Agreement between the EAEU and Vietnam in 2015, the nominal trade turnover between Russia and Vietnam has been steadily increasing, the share of Russia in Vietnamese exports and imports has not yet exceeded 1%. Under the new anti-Russian sanctions of 2022, there are disrupted supply chains, the threat of losing the aircraft fleet, problems with licensing companies and individuals; the refusal of international insurance companies to work with carriers of certain countries has complicated, in particular, the working conditions of Vietnamese and Russian companies. Meanwhile, Russia's desire to create a new geography for trade and economic cooperation can become a platform for improving the situation with Russian-Vietnamese cooperation.

The article studies the necessity and features of transformation of the educational system under conditions of accelerated development in the digital economy. Particular attention in the context of this transformation is given to significance and possibilities of digital literacy, which forms the whole complex of fundamentally new requirements for all participants in the education system. The authors argue that the current stage of development of the digital economy requires the education system not only to digitalize its individual elements and links, but to apply a fundamentally new integrated approach that would transform the education system while taking into account new goals, structure and content of the educational process. The authors define digital literacy as the ability to form and apply educational content through digital technologies. The article gives particular emphasis on the significance and potential of individualizing the educational trajectory and the concept of continuing education. The authors consider the main factors in the development and achievement of the level of digital literacy, considering the requirements that the digital economy is currently imposing on the educational system.

Offset obligations of the exporter are a foreign trade restriction in fact for him. Nevertheless, in view of the specifics of markets where offset agreements are applied, and because offset obligations may include extensive foreign economic responsibilities than regular trade, offset deals can be seen as an instrument of international trade policy which has a positive effect for both importers and exporters. The subjects of research in this article are the possibilities and limitations of the application of offset agreements as an instrument of international trade policy. The purpose of this article is to investigate the economic nature of offset agreements and to determine the potential of offset agreements for Russia in terms of the effectiveness of this international trade mechanism in the direction of increasing the competitiveness of the Russian economy in world markets. The main methodological study in this article is the scientific work of Russian and foreign scientists, Russian and international legal acts related to the possibilities of applying offset agreements, as well as studies of specialized international organizations. In modern conditions, international trade is acquiring new, deeper forms, since in some areas, especially those accompanied by accelerated innovative development, buyers are striving to take part in the production and development of new high-tech products themselves, thus gaining access to new technologies and foreign investments.

The article is a report on the work of the panel section ‘New Standard for Financial Control and State Audit', held withinthe framework of the Gaidar Forum. The authors note that the continued attention of the organizers of the forum to the topic of auditing and the section is held annually - underlines the relevance of the topic for the development of the country's economy, demonstratesthe level of efficiency of public administration and regulatory functions. The main issues raised in the speeches of the speakers reflectthe trends in the state financial control; outline the range of problems requiring close attention of all participants in the control andsupervisory activities, outline ways to solve them. The analysis of the discussions held in recent years allows the authors to draw aconclusion about the progressive development of the direction of the state financial control, although there are still unsolved problemsidentified by the speakers from year to year. This year, the current state and prospects of the sphere of control and audit, opened inconnection with the widespread introduction of modern technologies and the transition to the ‘digit' were subjected to expert assessment.The participants noted that automation will ensure transparency and synchronization of control procedures, significantly reducing thetime of inspections and freeing up the resources of the industry, which should be redirected to analytical processes that prevent risks.

On the final day of the Gaidar forum, the IPACS - Institute of Public Administration and Civil Service has introduced its traditional discussion of the problems of financial control and audit. This year the guests were invited to speculate about the changes that will affect the scope of control in the era of the coming technological revolution. More and more is said about the digital reality that creates a new reality in the economy. It is obvious that the state cannot remain aloof from the ongoing processes. The growing digitalization of economic processes creates the basis for the formation of new markets and generates new conditions of functioning of the economic system that contributes to the establishment of digital state and qualitatively changes the requirements for institutions, techniques and technologies of state control and supervision in the economy.

Recent studies of prohibitions and restrictions on public service, related to compliance with anti-corruption requirements, need to develop uniform methodological approaches to ensuring the work of units responsible for the prevention and combating corruption in the system of state and municipal management. The present topic is poorly understood in contemporary Russian literature, although the need to study the restrictions and prohibitions related to state civil service is obvious. First of all it is dictated by necessity of updating of the system of state and municipal administration in accordance with the new rational forms and methods of organizing of the public administration. Analysis of prohibitions and restrictions in the public administration system allows us to work out an acceptable algorithm for their implementation in order to minimize corruption manifestations in the system of state and municipal management. A special role in this issue is the study of the experience of implementing the system of prohibitions and restrictions imposed on civil servants in the current Russian legislation. The article is devoted to the problem of practical experience in the implementation of the requirements for prohibitions and restrictions related to public service. This experience is analyzed on the example of Novosibirsk region. A number of practical problems of building a new system for presenting of income statements, as well as carrying out inspections of these statements are revealed.

The analysis of the budgetary resources formation in the city of Moscow is presented in article. The authors conducted a research of structure and dynamics of the tax and non-tax income of the budget. The assessment of the usage efficiency and sufficiency of the budgetary resources in the city of Moscow for the period 2010 - 2012 is given.