The article discusses the dynamics and structure of investments in fixed assets in the Russian Federation for the period from 2000 to 2017. The author analyzes factors both destabilizing and beneficially affecting the possibility of using leasing mechanisms in financing projects for the development of petrochemical companies and their projects. The author evaluates the competitiveness of petrochemical companies in the Russian Federation and abroad, the investment potential of the industry, makes conclusions about the use of leasing as a mechanism for financing innovative subprojects of companies in the petrochemical industry as the most convenient and popular one. All conclusions in the article are illustrated with modern examples.
The effectiveness of the management of an economic entity is assessed by its ability to solve the strategic problem — the formation of the best fi nal fi nancial result of the company by managing fi nancial fl ows, including their allocation to non-current assets. However, the increase in the number of uncertainties in the economic, political and social spheres does not contribute to the achievement of this goal and in many ways hinders it. All this leads to the need for justifi cation, development and adoption of timely optimal management decisions, when diverting funds from the turnover to the leased property by both — the lessor and the lessee.
The article deals with the system of technical regulation for the quality and safety of goods in the Bryansk region. The authors analyzed data on quality and safety checks of goods by bodies for technical regulation and certifi cation of products and services that characterize the operation of the system, and suggested ways to improve it.
A slowdown in economic development and lack of sources of budgetary fi nancing are stimulating Russian legislation to improve the tools of fi scal policy and, above all, the fastest ways for replenishment of the state budget such as tax policy. The examples of international practice, refl ecting the fact that these taxes exist not only in Russia, are given. A comparative analysis of the tax burden in some European countries allows us to speak about the trends in the growth of the tax burden on business in the world and the convergence of tax practices, in generally. This provides the possibility to predict the introduction of new taxes in Russia similar to those abroad in the future.
The article describes the ways to improve the effi ciency of the internal control system for organizations at diff erent levels of development. Proposals for improving the internal control system based on the use of various modern software products are given, the main advantages and disadvantages in the process of their operation are shown.
In 2017 in Russia the fateful program for transition of the country to the digital format in economy was developed and approved by the President of the Russian Federation V. V. Putin. The stages of this program will last until 2030. «Digital economy» is the provision of digital space for all spheres of the country's life.
Such a credit burden becomes unbearable for some enterprises, due to various circumstances. They are forced to violate the terms of the loan/financial lease, which leads to the confiscation of the object — process of seizure. As a result, there is leasing confiscated property. This measure is extreme, as before its application there are still some methods of resolving the situation. They are temporary delay of payments or extension of the lease agreement.
